[{"t":"topic","n":"105","l":"Generally Accepted Accounting Principles","u":"/asc/105/","x":"General Principles","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74d000eb90994a97c16d3d237d9265ddf4d84313d6307fe0b8382928396c0bbe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"205","l":"Presentation of Financial Statements","u":"/asc/205/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36e6216670770499e5b5e6be00518f05d7be5caa5f0b2cfa364f60e38731d6cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"210","l":"Balance Sheet","u":"/asc/210/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ebdeaefe0351c282253b28540838b70c4ee9be0fbf3ea740a8e5879d180bb09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"215","l":"Statement of Shareholder Equity","u":"/asc/215/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a28c2ec6892fed545c08b4409a7e5542905e2ef2368d96a93d11ec2d0037df2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"220","l":"Income Statement—Reporting Comprehensive Income","u":"/asc/220/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2112f4d70307a497a65a66435674295b7c5bea32baea64bddf6f99adf448170","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"225","l":"Income Statement","u":"/asc/225/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5459cdfd7b53340f418300c237a47e5726f5cb9f66780c020aae3b4fcf2ce6be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"230","l":"Statement of Cash Flows","u":"/asc/230/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f315d1bafe171be6452912419bff5bee9bee41d8044d86b27d3cd8e15a14c69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"235","l":"Notes to Financial Statements","u":"/asc/235/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75818bb84493146f4114eca004e11175aa367b556fa8816b0e34f3619fb696de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"250","l":"Accounting Changes and Error Corrections","u":"/asc/250/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e98bbff191a49d5003e2e293c46de502504f0ce81385600066f74b45a9629c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"255","l":"Changing Prices","u":"/asc/255/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c54441630bb3929ab71cb34433acea67e96d1b5cfe9b4e060a2f7c22cfdb4abc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"260","l":"Earnings Per Share","u":"/asc/260/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f004eccd30d9f34599c70ffab4eea2588114d1de7554ca83526e9531983fdde3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"270","l":"Interim Reporting","u":"/asc/270/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fad48a8c8b2c2750c8c913499505032ef820cae00b541710a61a6d4df514956e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"272","l":"Limited Liability Entities","u":"/asc/272/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b395460e6365aa56ec88f8ae3224c645ddf97d971d67e82079c0e484f36d3687","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"274","l":"Personal Financial Statements","u":"/asc/274/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:953282a0033e0e1df62baaa4cdedccba231cd09e71b0c15cd399a1520b4fe90c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"275","l":"Risks and Uncertainties","u":"/asc/275/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b56aa317f41902a9fef61fb6aa7263352e8c6831a0b2aef7cdacb3398a38736","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"280","l":"Segment Reporting","u":"/asc/280/","x":"Presentation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f36e289824d0cc6b6ff0acbcb0beb55a4d4466217785702bfdafb147e15f5ffe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"305","l":"Cash and Cash Equivalents","u":"/asc/305/","x":"Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91b7c208b3cfd3a2e91eb9939922a7804c8c0080974ff014e601b28f4e8b7067","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"310","l":"Receivables","u":"/asc/310/","x":"Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79fb96f3f0eb174975609a0bc02cc1d131fa068e67ea8db6853289c4780d29db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"320","l":"Investments—Debt Securities","u":"/asc/320/","x":"Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7e2c01035cbc2fb908525f5e7e2b7ff6d3b7e19910b61d7c1d13ecff093b179","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"321","l":"Investments—Equity Securities","u":"/asc/321/","x":"Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccea8eaa8e2853ab3e0e4bb22e7d3680fbdf262518afc58598eca22acecf9b6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"323","l":"Investments—Equity Method and Joint Ventures","u":"/asc/323/","x":"Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f60ea855c9823810ec8fb38a4f73934592d9e0e78282126b7fb539d24bb8792","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"325","l":"Investments—Other","u":"/asc/325/","x":"Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab828a41cecfec6224f13c59615c21b7af7a33778b0f283ea04bb9379b4fd316","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"326","l":"Financial Instruments—Credit Losses","u":"/asc/326/","x":"Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:073d10f55707a949c6a4335c036472dc0eba4844979a76a43a621fdf7f6f2367","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"330","l":"Inventory","u":"/asc/330/","x":"Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c2fdbf58fdc4ca374bf46f8aeaa114af23cb2ca76e6b0bf4c3c7ae94eca2123","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"340","l":"Other Assets and Deferred Costs","u":"/asc/340/","x":"Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea231306eb54719fab54af7ff6feced77e4178abac9c847d69c8ad48ea2790cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"350","l":"Intangibles—Goodwill and Other","u":"/asc/350/","x":"Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3bd7869b0340eb966f40192e8d097aedaf58598534e0fcd95881020de120311","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"360","l":"Property, Plant, and Equipment","u":"/asc/360/","x":"Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf52fff8013d89b8406e54dd168d83bffd74b0628da52248042b4bd18dc37fdf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"405","l":"Liabilities","u":"/asc/405/","x":"Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39b2952c15a67554c20259f422d8659a86c844c41856dd511f2c63b9b01b59e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"410","l":"Asset Retirement and Environmental Obligations","u":"/asc/410/","x":"Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33d8c9e757fa13a6b88c2b0e3768ce4ce2520a0e0f1de2a5a021d3681508fb66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"420","l":"Exit or Disposal Cost Obligations","u":"/asc/420/","x":"Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1905458a8edb20059dbb3e3e9195a06d003600e644b620ea6002111ad5c013de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"430","l":"Deferred Revenue","u":"/asc/430/","x":"Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db3e0701048c5b9372b6febfca8f748c038e52ff3c346987e0a41e30dc2e2404","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"440","l":"Commitments","u":"/asc/440/","x":"Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef4d82d102115d02064e97fa70955157a5e3bf98b4e9a7071ae19cec981eed6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"450","l":"Contingencies","u":"/asc/450/","x":"Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfddb542f2b0b62a641c4f5e9dfe6f9c2221a67e5deb6ea6c20a40610e4d2530","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"460","l":"Guarantees","u":"/asc/460/","x":"Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c12d4dbc54949f95314f4fd0c467ad5916d95b90663bfd8295a94292a3bd073","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"470","l":"Debt","u":"/asc/470/","x":"Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:884e8495c66734741b90eae551fa44d4b3665b439825ed113647b7034ccceefe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"480","l":"Distinguishing Liabilities from Equity","u":"/asc/480/","x":"Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8b3244df6f532f0d47134500d106c988504dd19797a05e3faf0f11d781b408e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"505","l":"Equity","u":"/asc/505/","x":"Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0052b48bfc0f3511f03b1101b72c506f2a5d192dd099c73ddc4e1cc5411f63ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"605","l":"Revenue Recognition","u":"/asc/605/","x":"Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9ea5e83c26269999fa26c70f6fdca6c88adc6f2b071d5b233d4291be8745422","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"606","l":"Revenue from Contracts with Customers","u":"/asc/606/","x":"Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:076396c68030fb6b0064f64df2ce4e230569668d608f8f9044134a3e5db5a377","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"610","l":"Other Income","u":"/asc/610/","x":"Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6ee10ddea786e409c8da8633038ec9e75e3d1bbc8b761fd5850cade3af8af19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"705","l":"Cost of Sales and Services","u":"/asc/705/","x":"Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d40104dcf587721ccc63cb9737140f41cd00067c0d7a64cae5b6980a3ac9d408","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"710","l":"Compensation—General","u":"/asc/710/","x":"Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:064363ad88816a088e7a43c80246384d3ad934a7eb6a11c7b0e584e7fd36293c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"712","l":"Compensation—Nonretirement Postemployment Benefits","u":"/asc/712/","x":"Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa1a6a663d32afe1f54466c0d02951a1c6cd48ddf7f7d8619208a1e2f597ce5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"715","l":"Compensation—Retirement Benefits","u":"/asc/715/","x":"Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afcee80b99929f996cad37f73641ffdbf9f5b282dcbd44f91fcf1b300adbf9ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"718","l":"Compensation—Stock Compensation","u":"/asc/718/","x":"Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e5b4de8d1ab854c99f2eb98e62094bb50d8ed346d2d0115e72fed82b33ab557","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"720","l":"Other Expenses","u":"/asc/720/","x":"Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfd3d778aa8081bcbaf62f243465072f763be05d03fa9f37ec8e42fa60bf62de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"730","l":"Research and Development","u":"/asc/730/","x":"Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fbae69e930ff7b0bbd16a1cf691cc040c8a3ec4c48242c9b85c5c73e6c2724a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"740","l":"Income Taxes","u":"/asc/740/","x":"Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7e98611a3e483c69441abc688b621dbc54d4202bb566d96b8f0c2bf2c3f6307","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"805","l":"Business Combinations","u":"/asc/805/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba5637619f7d9fe6b4726e742365f33699a7e3cb191222a6d241cd12b73f42e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"808","l":"Collaborative Arrangements","u":"/asc/808/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba9f6df1158eea7603f682378addcd4a167912719f60f122c16b7bf89f2e63a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"810","l":"Consolidation","u":"/asc/810/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:296df22b2b514729feb16ae5b348ea6832552450bee30c05faa6aaecb48f2ab1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"815","l":"Derivatives and Hedging","u":"/asc/815/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf3c088c1404a2b711c6304d129f00ceb4d3f987cdb6eece139bca425c1ad242","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"818","l":"Environmental Credits and Environmental Credit Obligations","u":"/asc/818/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2276327d98154a3c2ad4d364488546662f5cf0af1a30df24ed3e26dedeac1b62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"820","l":"Fair Value Measurement","u":"/asc/820/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2907251d0f676fffadf5cfe49df7ee8ab2089e375ef1aa9fc3c2ecd3b245cb13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"825","l":"Financial Instruments","u":"/asc/825/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c271591034f198e298e895a859fe10719ba32328a5a73d79039a8502ce6ec492","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"830","l":"Foreign Currency Matters","u":"/asc/830/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f0934d2b900fff94ea3e9d87bf1e7aaa5496f20d3af2518a46e5d93a14683ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"832","l":"Government Assistance","u":"/asc/832/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c8ae8d356b6bce6bc78eb1363ff83079986bbeecb9274a1115b24792105ec30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"835","l":"Interest","u":"/asc/835/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5fb4ce9038cf6cc8d6785892cb005f4418c8363cd003f60ebc2631a6a26cbb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"840","l":"Leases","u":"/asc/840/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65a49899db8d4e5a95fc3ad22e9373049c11c11e5e236610b495bb1cb557e6ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"842","l":"Leases","u":"/asc/842/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:837bfa1427b641fdf4750829c7f3ad6cee0774faa4fc177dc87bf96813936ece","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"845","l":"Nonmonetary Transactions","u":"/asc/845/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46747f943f7f228077ac5da7eee87b83d73774a5204c136ba176c21718278142","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"848","l":"Reference Rate Reform","u":"/asc/848/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d17a6be577814be66a7e50df4a5b2a973b874bd2e97a6a63cc2a81566ee1b01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"850","l":"Related Party Disclosures","u":"/asc/850/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdef58f5cf5300dee2e45be6119165700985d76e4ff2d3ba6db327ba4bf776fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"852","l":"Reorganizations","u":"/asc/852/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c03216d8e6abf479c9c09764a1b81d522ba6901f6ea470010eb844e5b00cac1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"853","l":"Service Concession Arrangements","u":"/asc/853/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67fff8e86894dc29803b014acb55c4b3755afa8963a779b4076833d4bd33f2b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"855","l":"Subsequent Events","u":"/asc/855/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:733210a04efee3ed4f5d0d5a361ca4009f0cf3903a170802b29061b9469b6972","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"860","l":"Transfers and Servicing","u":"/asc/860/","x":"Broad Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c18ef590bbe10dc3532e1f62c07780936a9cd0966a5f356a9ba2525b60ef7581","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"905","l":"Agriculture","u":"/asc/905/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6203734b86b45b0ad9b050dd17cb76355be1b5d87eb7d9873cc71be8f39017a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"908","l":"Airlines","u":"/asc/908/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94778e945d77fdddb3b63bd53443d0d98f69571ce1a5754d67e21f365c5d7046","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"910","l":"Contractors—Construction","u":"/asc/910/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91035ad847466db4d43d5f4d51bd25dd0b3793ade61607f75db27eb2a6d4fdae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"912","l":"Contractors—Federal Government","u":"/asc/912/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e3634fa15b367d29ca063182e7b20f714dbb427c55e27ee630abb1b4de06905","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"915","l":"Development Stage Entities","u":"/asc/915/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eeef7db0aba622bb04629452135d71517122f4d9d1b2a77663b1e7bcbe64b227","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"920","l":"Entertainment—Broadcasters","u":"/asc/920/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38e48430b32f37556166879397c4a7496b330105710339db1d7501423fd3ad0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"922","l":"Entertainment—Cable Television","u":"/asc/922/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5de2333979d4cdf97aa26a87b1bad070d9d04cb3ad9ab6417db420cf862100f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"924","l":"Entertainment—Casinos","u":"/asc/924/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a4198a85b097c3e1fbfacbe3634bfec11b2fff38063771133feff605cfbfcb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"926","l":"Entertainment—Films","u":"/asc/926/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23a6dfc06543cfe66d77bca4624904d363fa4531cae67a02455505809014a22c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"928","l":"Entertainment—Music","u":"/asc/928/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77ad81396d4f404479cab1620944d6b27ef9592e666054b3fd67771cb5fe765a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"930","l":"Extractive Activities—Mining","u":"/asc/930/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dd82ad16b1507e07d43256067f2b0ccce001c9734559a072b4cc8442a1bde02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"932","l":"Extractive Activities—Oil and Gas","u":"/asc/932/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2abed88cae6a83c42fb779383db43665e6c4f6d8e4320110ca9b54898f11864c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"940","l":"Financial Services—Brokers and Dealers","u":"/asc/940/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:176aeb1b187a0d215cac2e1c5a71cf5e63e6a63b43ace03a26535d3ce521b97c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"942","l":"Financial Services—Depository and Lending","u":"/asc/942/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:283fdbc4a1e0803f5ba99c272de5fe71459dcb93d7c6f497c66c45fa45557e68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"944","l":"Financial Services—Insurance","u":"/asc/944/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad2cae5240f9a2bb23ad7858a4a5951b16b6c9ce843baab94d6bbf95cc2f9cb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"946","l":"Financial Services—Investment Companies","u":"/asc/946/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:762572ffb27ff135f7c6719270a07c4302e6ba075d45ae41800fbab1b840fc93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"948","l":"Financial Services—Mortgage Banking","u":"/asc/948/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06aa7e2cca5429b5336f2a742e87934cf6ed262784901ef60f02b8be2b663aa8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"952","l":"Franchisors","u":"/asc/952/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dba3d82de19960a1db6e13c38676563fc1e3cd3c30ebe0c113525c65459b4a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"954","l":"Health Care Entities","u":"/asc/954/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:464be256c7e98d09541125637c6a7355755c382d0410c365f8e05d89b2b9d107","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"958","l":"Not-for-Profit Entities","u":"/asc/958/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fd611f3c3b8b308b2c9d3d2aecaa04178d1a63af76874bc6f48e6caab9b8c13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"960","l":"Plan Accounting—Defined Benefit Pension Plans","u":"/asc/960/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55d8262b8c4efd55d842cff2490e76f690410cf98b0232fb88405573e657fa90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"962","l":"Plan Accounting—Defined Contribution Pension Plans","u":"/asc/962/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c190972331010eb0b19776a06818922488b91c37f946b18c2e227ed3f61640be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"965","l":"Plan Accounting—Health and Welfare Benefit Plans","u":"/asc/965/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af4187549609ca78ba33cc315e5f37d9e12afdd203732262cdb564bac7f48b72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"970","l":"Real Estate—General","u":"/asc/970/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5629585ec03751de0c43d60e759567b5615f5f0d9dd609640b8582efc2316ddd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"972","l":"Real Estate—Common Interest Realty Associations","u":"/asc/972/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a784645331bfeea7ce1d365e540986b007eb95f1226ecf1b9f058647cad37103","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"974","l":"Real Estate—Real Estate Investment Trusts","u":"/asc/974/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc86d6b96b8dbe4dd3ff5dee3a4e89313f40b9653fcfb6a2134060d8bf8dd15c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"976","l":"Real Estate—Retail Land","u":"/asc/976/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d553125d4832cd1f9d922670e5e0c739c13d519d91127addc17b06dbdbd9261","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"978","l":"Real Estate—Time-Sharing Activities","u":"/asc/978/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9248ac3cdb4d76dcdee49e2b2478f8c0f57f092c51d071e4224a3f1b1c7d0f3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"980","l":"Regulated Operations","u":"/asc/980/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86b2dc7de17c86d121f3f3753a002a96c60314994d2d6484ab5be89ee82481af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"topic","n":"985","l":"Software","u":"/asc/985/","x":"Industry","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8982cb47511c48cbb61539987380da014cb091b7488e437059ca2fef95615cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"105-10","l":"Overall","u":"/asc/105/10/","x":"105 Generally Accepted Accounting Principles","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5aeeb33940ac16959a83470e96973218ec063b3163ac5d73d2045fda0d48ba30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"105-10-05","l":"Overview and Background","u":"/asc/105/10/#05-overview-and-background","x":"105-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65ff74009802d267533cfafe8a5894ffc9f0208ec8f12af5f88d165b5044e225","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"105-10-10","l":"Objectives","u":"/asc/105/10/#10-objectives","x":"105-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b8d38ec757fe2812169f6b2834b1d249d8319717dc9c4c542572ead2d07db4e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"105-10-15","l":"Scope and Scope Exceptions","u":"/asc/105/10/#15-scope-and-scope-exceptions","x":"105-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb5d53618d9f814e898c23ee2cd1077f34708d4654e5ebb925313e4569e3ad52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"105-10-15","l":"Entities","u":"/asc/105/10/#h-15-entities","x":"105-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8719bfd9190b27a15913966d2fa08ef61b0d5acd453531599e3c5ed408a2b726","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"105-10-65","l":"Transition and Open Effective Date Information","u":"/asc/105/10/#65-transition-and-open-effective-date-information","x":"105-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e84cd88a56d4daf5cc8d51bb5ef373a7c50680c92287889cba1baf276b37410","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"105-10-65","l":"Transition Related to Accounting Standards Update No. 2023-06, <em class=\"ph i\">Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative</em>","u":"/asc/105/10/#h-65-transition-related-to-accounting-standards-update-no-2023-06-em-class-ph-i-disclosure-improvements-codification-amendments-in-response-to-the-sec-s-disclosure-update-and-simplification-initiative-em-","x":"105-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5eee9da5f3edd54cfcfa6ab2863318ada8dcb8f763c9ff202697f50c20adf724","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"105-10-65","l":"Transition Related to Accounting Standards Update No. 2024-02, <em class=\"ph i\">Codification Improvements—Amendments to Remove References to the Concepts Statements</em>","u":"/asc/105/10/#h-65-transition-related-to-accounting-standards-update-no-2024-02-em-class-ph-i-codification-improvements-amendments-to-remove-references-to-the-concepts-statements-em-","x":"105-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eec86adddfddc42f2c563ed852d5e34fb614d00c56277263b339fce12d6548b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"105-10-65","l":"Transition Related to Accounting Standards Update No. 2025-12, <em class=\"ph i\">Codification Improvements</em>","u":"/asc/105/10/#h-65-transition-related-to-accounting-standards-update-no-2025-12-em-class-ph-i-codification-improvements-em-","x":"105-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:587c10e68e08ed3fb82048620c82f8064f97567067be4961c1d166cd4b003a5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"105-10-70","l":"Grandfathered Guidance","u":"/asc/105/10/#70-grandfathered-guidance","x":"105-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a291f5e1d7d6ecf54424db486ad9ce24bf39da57a6583226ba488b292b0fbba0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-10","l":"Overall","u":"/asc/205/10/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cf2bae94d9628bd8d01a5423716de5a06576fe44392a6b14f4a87b0aa003379","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-10-05","l":"Overview and Background","u":"/asc/205/10/#05-overview-and-background","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0cf5f976f188b288de9ea4759784788f4311cae34dee00ebf67c49494a8924a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-10-15","l":"Scope and Scope Exceptions","u":"/asc/205/10/#15-scope-and-scope-exceptions","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3abf30382e7362b8f11eb1a656c4b9dc349dfd2fa3370d181e79787b6b26dc8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-15","l":"Overall Guidance","u":"/asc/205/10/#h-15-overall-guidance","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:851e914255a25df51e50b760a26b75819a7b7af6621a958f2cfb81744ff3c280","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-15","l":"Entities","u":"/asc/205/10/#h-15-entities","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:253dbfef8fddf09990d99df05a663f94c7f55ee5f59894d3a6ddf903d8a44e35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-10-45","l":"Other Presentation Matters","u":"/asc/205/10/#45-other-presentation-matters","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e700543cff0abfd716e7b40b58ffae0eb3413bcb4df630439ecc804701dcdad7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-45","l":"Comparative Financial Statements","u":"/asc/205/10/#h-45-comparative-financial-statements","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60c6925c184dd1494c0707910d4606107e9c1134655972d29476a0d6e9268142","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-10-50","l":"Disclosure","u":"/asc/205/10/#50-disclosure","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46765fab4dbb38dfdf233fd3062331a83b5f17ff95586e45fa2f93c30c58876c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-50","l":"Changes Affecting Comparability","u":"/asc/205/10/#h-50-changes-affecting-comparability","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:890edfa13610eae0659eed3790487047550fbb6b292f3f5828a5764a16d0ba4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-10-60","l":"Relationships","u":"/asc/205/10/#60-relationships","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de31ae5755457c2334f1e392291404ae2af293cd48e4b0f3c1fa833ff532cb1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-60","l":"Foreign Currency Matters","u":"/asc/205/10/#h-60-foreign-currency-matters","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12e9a73367068345622e959d6e5fe9f3d83c2d0c2432b2d1354fadd34adabc00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-10-S00","l":"Status","u":"/asc/205/10/#sec-00-status","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82271e44dc625e1095e7401d1976a482e69646aee4c18426d46f8b878508fa2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-10-S15","l":"Scope and Scope Exceptions","u":"/asc/205/10/#sec-15-scope-and-scope-exceptions","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5639c8811d7ed7c959cbd6a2f001e5c65229aab45030ddf9059e0671d0e40d52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-S15","l":"Entities","u":"/asc/205/10/#h-S15-entities","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6379305d6c2a50c6fe8d4081f481d28d34d2929ae0ea7ec6554270ffcd727755","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-10-S45","l":"Other Presentation Matters","u":"/asc/205/10/#sec-45-other-presentation-matters","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fe1b01da16f079bc54f1d41a83841ab47010420c0a740a19a5115e494d07079","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-S45","l":"Form and Order of Financial Statements","u":"/asc/205/10/#h-S45-form-and-order-of-financial-statements","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e697c3eef9093010b04c7bdf6c9a5ab22fc2a6fab9264fa2cfa41d719c24519b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-S45","l":"Supplemental Schedules","u":"/asc/205/10/#h-S45-supplemental-schedules","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2ab18b284a5d4ede851835bc8217bdd77df2503ef1aee7c0e78815bc711db9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-10-S50","l":"Disclosure","u":"/asc/205/10/#sec-50-disclosure","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95c3eef82c1ebd919c7cb3699577de0a94ab6d43cbc406522f13c5bad07b4599","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-S50","l":"Supplemental Schedules","u":"/asc/205/10/#h-S50-supplemental-schedules","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:067dce890844755b7fbf5f5b2386e18b7ab2b8558c5bf2210887ad47ccfdabdd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-S50","l":"Changes Affecting Comparability","u":"/asc/205/10/#h-S50-changes-affecting-comparability","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a0cab8b4a6d29343201c4979bdad5b8b4061c3f516cea47df1301634942ae80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/205/10/#sec-55-implementation-guidance-and-illustrations","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff855bf83d2dd67262b82e29147a3df49e5fdaa79b62aaf2fd592840fc180bd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-S55","l":"Parent Entity Disclosures and Supplemental Schedules","u":"/asc/205/10/#h-S55-parent-entity-disclosures-and-supplemental-schedules","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d2ef104c63907cce9d72d4a79456b14e9de74b82378ac56a7c45e550ccd9224","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-10-S99","l":"SEC Materials","u":"/asc/205/10/#sec-99-sec-materials","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b475ebb7098f76c28bd78c4929a268977a0ab5b2af95d8e932f23be9451e2eb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/205/10/#h-S99-sec-rules-regulations-and-interpretations","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a9221a655a3c29aee8641a1d3613a3f35e3d7c272103586502bf90928f3858d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-10-S99","l":"SEC Staff Guidance","u":"/asc/205/10/#h-S99-sec-staff-guidance","x":"205-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2359766f2ef29543d02fa3b4699c3b8002ece488e4232231998514273705fbf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-20","l":"Discontinued Operations","u":"/asc/205/20/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2063a4718aa14bb7bfabb4b87cd39e7c4dd444f926bd42895a98d54dee6dfd92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-20-05","l":"Overview and Background","u":"/asc/205/20/#05-overview-and-background","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23b7870b8e2b257572b7b4b62cc45475b0a3e0ddbe360f47572d94bd4604035a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-20-15","l":"Scope and Scope Exceptions","u":"/asc/205/20/#15-scope-and-scope-exceptions","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dac15ae379a71aa57290382a76bcdbf4b2ed186e87025be54fd58acc5e18fa74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-15","l":"Overall Guidance","u":"/asc/205/20/#h-15-overall-guidance","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cb037348c46fb9edc1589e5957d238e16f220ff3dc5dc34a8775b672662557f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-15","l":"Transactions","u":"/asc/205/20/#h-15-transactions","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05429b2f2891f6461d6f2f979ce0348e577b5228fadab3b15e40c940d7a066f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-15","l":"Entities","u":"/asc/205/20/#h-15-entities","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:611eb0fa7ea639235cd261352797f31c4a800b8878b15bde216621c1adf4243c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-20-45","l":"Other Presentation Matters","u":"/asc/205/20/#45-other-presentation-matters","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2a9c0d809a0e1b7b78f672ddd7f7c3c08947850fcad8fc71498e83354aaa690","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-45","l":"What Is a Discontinued Operation?","u":"/asc/205/20/#h-45-what-is-a-discontinued-operation-","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e184a7a1eee33e26ab5658f1125f310d13fc2fe6d3f1fd09dfd4ae773aa11ad5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-45","l":"Statement in Which Net Income Is Reported","u":"/asc/205/20/#h-45-statement-in-which-net-income-is-reported","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0b97bb54cafac883fb95a11c8a41a559d1f4f45f2d259fe21a853154f0a6854","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-45","l":"Statement of Financial Position","u":"/asc/205/20/#h-45-statement-of-financial-position","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:420000e46919a443607e556a51342496ec7628ec886b895dace00bf25496570d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-20-50","l":"Disclosure","u":"/asc/205/20/#50-disclosure","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8722dd1dbb461028e08833e85efb821eb20e409977fcc1c08e05d581c4be946","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-50","l":"Disclosures Required for All Types of Discontinued Operations","u":"/asc/205/20/#h-50-disclosures-required-for-all-types-of-discontinued-operations","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:046f7af99a894faf6d37573580cc6983c44c0d33eca65ffb29c27d94410a2bf1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-50","l":"Change to a Plan of Sale","u":"/asc/205/20/#h-50-change-to-a-plan-of-sale","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fea4333466e23c1faa97539c2dd3cbf88a47327c5bef6531b876387f64dd650","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-50","l":"Continuing Involvement","u":"/asc/205/20/#h-50-continuing-involvement","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68109a02198ddc747ccd46196fe2ba9fd3a05a1400ea4d674d1b67464901c702","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-50","l":"Disclosures Required for a Discontinued Operation Comprising a Component or Group of Components of an Entity","u":"/asc/205/20/#h-50-disclosures-required-for-a-discontinued-operation-comprising-a-component-or-group-of-components-of-an-entity","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac9eac563db5f171e3726f269434e2905d58a3688cb83966a5199b7778938955","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-50","l":"Disclosures Required for a Discontinued Operation Comprising an Equity Method Investment","u":"/asc/205/20/#h-50-disclosures-required-for-a-discontinued-operation-comprising-an-equity-method-investment","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df56dee07de732c3aaff703f9f2fa3949fe81057f4b4a8156501e255a453805b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/205/20/#55-implementation-guidance-and-illustrations","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f2b61c4c26019f47c278aed84cd9faecf0b101698b055845b61e18b1368cc55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-55","l":"Implementation Guidance","u":"/asc/205/20/#h-55-implementation-guidance","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:550276061e9697bd148af075c0463a353715ae1bdfcc32bcfbdf075f36ea704e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-55","l":"Illustrations","u":"/asc/205/20/#h-55-illustrations","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:364afa063b56a3d634c9b5a8dd75726ef9c97c793fb89907e1b06dc6429553cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-20-60","l":"Relationships","u":"/asc/205/20/#60-relationships","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e2a2967a36817922db2149e4956f7709a43043178b707512c1d7b7824d09783","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-60","l":"Earnings Per Share","u":"/asc/205/20/#h-60-earnings-per-share","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1553604290c7e6c1920c51880436b2597cdb18be430db304d1754b2aa78ddad1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-60","l":"Segment Reporting","u":"/asc/205/20/#h-60-segment-reporting","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f44bcac414b182c9843331d8adb00f2df1638b8c369ac9770863c32af3cb9bb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-60","l":"Intangibles—Goodwill and Other","u":"/asc/205/20/#h-60-intangibles-goodwill-and-other","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94f366c8161f9dc2c526151de510134ef75ff1e147db591c85004a48769fe52b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-60","l":"Compensation—Retirement Benefits","u":"/asc/205/20/#h-60-compensation-retirement-benefits","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2d76b48ce04a779097e85dc4dcffd748409662eb54c9d4190b9fde810743e17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-20-65","l":"Transition and Open Effective Date Information","u":"/asc/205/20/#65-transition-and-open-effective-date-information","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cb1f6620d2812d08f0395fc8e748105e8a11d1a056c3e650fae90767acbb400","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-20-S00","l":"Status","u":"/asc/205/20/#sec-00-status","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abbaa7fd29d71c0e475c9da85d8d3dbbadfd3d9da3fe7eea8b3eb33554f13ef3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-20-S45","l":"Other Presentation Matters","u":"/asc/205/20/#sec-45-other-presentation-matters","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba0e1ea6aa886ea2b0445c0133d6f4f1ce36b609c0666098b88e547525f4f3df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-S45","l":"Reporting Discontinued Operations","u":"/asc/205/20/#h-S45-reporting-discontinued-operations","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08b560d62d3847f53d7c31e26378338dbe49b66282870c89253cae706721c22d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-S45","l":"Disposal of a Component of an Entity","u":"/asc/205/20/#h-S45-disposal-of-a-component-of-an-entity","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6beb14adb51024432c540fa40e9b2c2cd77af6140489271964dde57e456d23de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-20-S50","l":"Disclosure","u":"/asc/205/20/#sec-50-disclosure","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:516034fdb18fb53c6fca38007b4e3b6bc2ca424aa76e0e1ef0b6480ba4238b55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-S50","l":"Allocation of Interest to Discontinued Operations","u":"/asc/205/20/#h-S50-allocation-of-interest-to-discontinued-operations","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d651ddc75ab69d0fe58b166f1e355c14fb2eb6e60db951b16052e83afc68ad99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-S50","l":"Reporting Discontinued Operations","u":"/asc/205/20/#h-S50-reporting-discontinued-operations","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5015fae31757edb826494de5a65c2d2834f6bce4e1a7641e69c6527347169759","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-20-S99","l":"SEC Materials","u":"/asc/205/20/#sec-99-sec-materials","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:145d72a817ee40b87f5531299e2322f0c9c23d3d69ee18f539ffbfe1ca6b72ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-20-S99","l":"SEC Staff Guidance","u":"/asc/205/20/#h-S99-sec-staff-guidance","x":"205-20 Discontinued Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ac36e229889812005ac949bd1fe80d9ec1f2dab7a9873fab34e17161a9b5832","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-30","l":"Liquidation Basis of Accounting","u":"/asc/205/30/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:922c7d87b4e35b39da686542114ab02888dd0c7d12a288c671e040a2bc9657a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-30-05","l":"Overview and Background","u":"/asc/205/30/#05-overview-and-background","x":"205-30 Liquidation Basis of Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8632c312ee753bb79dc567eac1fc416762b8c186a25b5abdf719a61b88ccd6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-30-15","l":"Scope and Scope Exceptions","u":"/asc/205/30/#15-scope-and-scope-exceptions","x":"205-30 Liquidation Basis of Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aa916b34908a301824ea349fc7916b180ecffa8ff8759b5b004b7d67c33be98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-30-25","l":"Recognition","u":"/asc/205/30/#25-recognition","x":"205-30 Liquidation Basis of Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbad34fd809b3dd7babaf5661c810954caf58d95f3c536378ac7fa5329516f82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-30-30","l":"Initial Measurement","u":"/asc/205/30/#30-initial-measurement","x":"205-30 Liquidation Basis of Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c989811ba8ec7841168087fdb3d1a65297234cdef87204f457c0b80c066c95a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-30-35","l":"Subsequent Measurement","u":"/asc/205/30/#35-subsequent-measurement","x":"205-30 Liquidation Basis of Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89654e024e3eadd9c29ba320ebea6c1267af0299531d03bc3a5b416d9db42f64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-30-45","l":"Other Presentation Matters","u":"/asc/205/30/#45-other-presentation-matters","x":"205-30 Liquidation Basis of Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:655adb2ac7fe5f2f3e5c4a41684944825ff8c15582256a025eb67f75f7a28717","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-30-50","l":"Disclosure","u":"/asc/205/30/#50-disclosure","x":"205-30 Liquidation Basis of Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b1dc4ab2afa9cdd9a9bd2f69087611959deae3e8ba0984426d55b8ea127e528","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/205/30/#55-implementation-guidance-and-illustrations","x":"205-30 Liquidation Basis of Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6685ee7acdd9b8413cb9f6b92434e32fdcc6ed468f4885cf0dc9a0ded4f8edb8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-30-55","l":"Illustrations","u":"/asc/205/30/#h-55-illustrations","x":"205-30 Liquidation Basis of Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35f59ecf860c1a4b70efc28340e41f34d5ac7162a54ffd6b041f73b08b0adbc6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-30-65","l":"Transition and Open Effective Date Information","u":"/asc/205/30/#65-transition-and-open-effective-date-information","x":"205-30 Liquidation Basis of Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae68b4b3a295e2c196b7a04e82ff4621166abc0143d3b9d3224ed9dc3fc8da00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-40","l":"Going Concern","u":"/asc/205/40/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bfef94bae6c9c9c29a50e435a9b6c561b32217b168530455815df808429bf26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-40-05","l":"Overview and Background","u":"/asc/205/40/#05-overview-and-background","x":"205-40 Going Concern","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75c26a817a0b894e73cd31dd5ef758d61196479601ec7652904aceb5ebd4f5d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-40-15","l":"Scope and Scope Exceptions","u":"/asc/205/40/#15-scope-and-scope-exceptions","x":"205-40 Going Concern","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24f5263a487e0339f535d76a403e86acc9fb068c5326863f4543479a0470d372","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-40-15","l":"Entities","u":"/asc/205/40/#h-15-entities","x":"205-40 Going Concern","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc4fac3321afa7bd7aabd4a7ba115be3b811cc15d3c5fb756ed4bd0a10f2b4ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-40-50","l":"Disclosure","u":"/asc/205/40/#50-disclosure","x":"205-40 Going Concern","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4840ca2bdebfab7c5e09bebc1672f7e62b10f146c51df0dbd7015c80cce039e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-40-50","l":"Evaluating Conditions and Events That May Raise Substantial Doubt","u":"/asc/205/40/#h-50-evaluating-conditions-and-events-that-may-raise-substantial-doubt","x":"205-40 Going Concern","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c14788e0bd2a2f58fd8434b4efd931a14d3411a05d1fb071feb92ad59bdf872","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-40-50","l":"Consideration of Management's Plans When Substantial Doubt Is Raised","u":"/asc/205/40/#h-50-consideration-of-management-s-plans-when-substantial-doubt-is-raised","x":"205-40 Going Concern","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5f18b0fa4f62f52b8855f07383a8bf2000a2961ce96c95c72a100e51529030a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-40-50","l":"Disclosures When Substantial Doubt Is Raised but Is Alleviated by Management's Plans (Substantial Doubt Does Not Exist)","u":"/asc/205/40/#h-50-disclosures-when-substantial-doubt-is-raised-but-is-alleviated-by-management-s-plans-substantial-doubt-does-not-exist-","x":"205-40 Going Concern","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fb6d08c8789ab388acdeb9c418417d4c5cf18aafe0b8b098cf33c9fb33e32e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-40-50","l":"Disclosures When Substantial Doubt Is Raised and Is Not Alleviated (Substantial Doubt Exists)","u":"/asc/205/40/#h-50-disclosures-when-substantial-doubt-is-raised-and-is-not-alleviated-substantial-doubt-exists-","x":"205-40 Going Concern","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4d30f78e91d9b3cec7ab6313a7922f2e9102ee4260324aded922eedb9245e58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/205/40/#55-implementation-guidance-and-illustrations","x":"205-40 Going Concern","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5afebc1669b111fa0bb6912df0b480ee0377fb01dd722c87c6f3bc04f80de99a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-40-55","l":"Implementation Guidance","u":"/asc/205/40/#h-55-implementation-guidance","x":"205-40 Going Concern","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16755db834ea845170db2c997f6228512e79a4e4f27b6cf1b26fbef4eacbc6e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-40-65","l":"Transition Date and Open Effective Date Information","u":"/asc/205/40/#65-transition-date-and-open-effective-date-information","x":"205-40 Going Concern","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a21eb5852d6f0ff940cb3125fee8cdd242705633275840382f1a1991c94c9522","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-905","l":"Agriculture","u":"/asc/205/905/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ed0f234451ab432c89acbb56ab596850ad55d7dabe6c9db57477123501a8d7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-905-05","l":"Overview and Background","u":"/asc/205/905/#05-overview-and-background","x":"205-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:377e3e6319b8643ca9bd533abc49b9de95450a15190da8c1b5f9a0d078a9f5f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-905-05","l":"Cooperatives","u":"/asc/205/905/#b-05-cooperatives","x":"205-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1807467d100f64d5e67f93f414b004efcdf39a1f2d8e897c587ad0d3092c90df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-905-15","l":"Scope and Scope Exceptions","u":"/asc/205/905/#15-scope-and-scope-exceptions","x":"205-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25a0b9a049c2aa54186734c9a120819dd39b54082980f6655f76df4bb17c8a58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-905-15","l":"Overall Guidance","u":"/asc/205/905/#h-15-overall-guidance","x":"205-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48e1ee614096f7c541578fa97c4f87f71d9ad73c6aafe4495e88f3fc31b8c1a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-905-15","l":"Cooperatives","u":"/asc/205/905/#b-15-cooperatives","x":"205-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ac1b2ded540a1fa7ec6471a75ef4036322531582d9afe2ea86c1fa4099b9c96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-905-45","l":"Other Presentation Matters","u":"/asc/205/905/#45-other-presentation-matters","x":"205-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c5716a9f67cbff957b727cd45153fcc453b9c7d548125ac21c30a3f342f9f20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-905-45","l":"Cooperatives","u":"/asc/205/905/#b-45-cooperatives","x":"205-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3ed6d5624ec96fe798495bd50dbb0e82e43fcaaf15a97853992dcb330f1fa61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-915","l":"Development Stage Entities","u":"/asc/205/915/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f6eb7ae0763136df5e8b7ce2ed89b07370b57016c55369e80649f976a4bf7f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-915-05","l":"Overview and Background","u":"/asc/205/915/#05-overview-and-background","x":"205-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bdbfd4ac18fd4682984e4a5d6679f7557904ead232a9e0b75ed790b5626b402","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-915-15","l":"Scope and Scope Exceptions","u":"/asc/205/915/#15-scope-and-scope-exceptions","x":"205-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afad492aff5100b2e24e3f918451189dec065aa6f51ad90f2e2af82fa25aed95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-915-20","l":"Glossary","u":"/asc/205/915/#20-glossary","x":"205-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b2e64dd16494992e1f3f0ea49326de8f5bb74f6d764566e41654556fdd3d871","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-915-45","l":"Other Presentation Matters","u":"/asc/205/915/#45-other-presentation-matters","x":"205-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21d54dac1e41341c4bebcabdb658cc08aa47ef65ee86d942e67bcae99bd328c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-946","l":"Financial Services—Investment Companies","u":"/asc/205/946/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5a98e0b659090b89155accd9a3d4de06187ec2f540ee20a1a6d2cb9a8188eac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-946-05","l":"Overview and Background","u":"/asc/205/946/#05-overview-and-background","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe5cc9b8316fc1b765bb7ca0ecfaf69df78dfe47ab8b62392db19029509d7fb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-946-15","l":"Scope and Scope Exceptions","u":"/asc/205/946/#15-scope-and-scope-exceptions","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60ed23e73eab4018601c1a8775b70eebada3d51e7fe5780160c0478bd145abee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-15","l":"Overall Guidance","u":"/asc/205/946/#h-15-overall-guidance","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3f4f9ec1bdfde8f64ad849c8cd436b36aa9c87da7b7668672640ed0789970cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-946-45","l":"Other Presentation Matters","u":"/asc/205/946/#45-other-presentation-matters","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c866973a2c3de3d537c35664bd45c549219086b018c2aa1c00b804785b61991","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-45","l":"Statement of Changes in Net Assets","u":"/asc/205/946/#h-45-statement-of-changes-in-net-assets","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:297ed451b205924aca9210180052f1f88fa06dc0cf2de877411a38b4f0e496f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-946-50","l":"Disclosure","u":"/asc/205/946/#50-disclosure","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2786ee638843cb85666b63faab2fb7e5ddc53660667a14caaf56a347daa5c93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-50","l":"Financial Highlights","u":"/asc/205/946/#h-50-financial-highlights","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b367f289cacb60cf0aea3665badb3657c5040104f539eb3c653d10ddd85c2456","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-50","l":"Complex Capital Structures","u":"/asc/205/946/#h-50-complex-capital-structures","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41f6f94cec416a084adf49d03db258257389fad0ddf773fabb52616bc7b0cdff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-50","l":"Separate Accounts","u":"/asc/205/946/#h-50-separate-accounts","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6cf386d29532b06f8705d2bbdbd95912b4b662b2e53f736f290c2beaba42b5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-946-S00","l":"Status","u":"/asc/205/946/#sec-00-status","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd56c769f03ffae52872e0ac35aa03794e40875e9bc88780cc2c3a2df6fbbe64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-946-S45","l":"Other Presentation Matters","u":"/asc/205/946/#sec-45-other-presentation-matters","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85db7e23119639a28ea9983e735533393e869eff0c647b33ba98fde0c9a7e943","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-S45","l":"Content of Financial Statements","u":"/asc/205/946/#h-S45-content-of-financial-statements","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c882fe166004a0498b98639568ff6fe03e0d65a84091ac2ac87e03da05acb1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-S45","l":"Consolidated and Combined Financial Statements","u":"/asc/205/946/#h-S45-consolidated-and-combined-financial-statements","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41bd1cff0812fd4e1c3d5141f40d9b0b38ef1ed55644dec730565c28d2cd4505","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-S45","l":"Series Companies","u":"/asc/205/946/#h-S45-series-companies","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7604d62c5b94aef9142d9ba828ddda989841d8ccc1c381072acd8a41c863f51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-S45","l":"Inapplicable Captions","u":"/asc/205/946/#h-S45-inapplicable-captions","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8120b183f392697c1bc43b6e4c6142c50affe7822fc059ca8768bcb9e8abd4b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-S45","l":"Required Schedules","u":"/asc/205/946/#h-S45-required-schedules","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f7b357786d3cb809513da412227678dfb5ce1ee7a02eccae26db814aba56b7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-946-S50","l":"Disclosure","u":"/asc/205/946/#sec-50-disclosure","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67fdb87e9a0ccdee2cc04e6e5b820db583c5aed0de97c462cd7613f0c93bd30c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-S50","l":"Management Investment Companies","u":"/asc/205/946/#h-S50-management-investment-companies","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c204f591708864243d09cd65a5756406c86a1fd7e2269b0e27ee12a437c05f51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-S50","l":"Unit Investment Trusts","u":"/asc/205/946/#h-S50-unit-investment-trusts","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee71f34a1e7d07346ff973dc3b94f84c911a333e75e74278db42e8c7aa12c169","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-S50","l":"Face-Amount Certificate Investment Companies","u":"/asc/205/946/#h-S50-face-amount-certificate-investment-companies","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c916ff506c8dcda2641ba302ee2bfa868abe02d377eb1f29beb8378b42e2ba66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-946-S99","l":"SEC Materials","u":"/asc/205/946/#sec-99-sec-materials","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81d5f866bcd64262b1208e4934e3c6746dfb547809f9d6c0d7559656bf94ccd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-946-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/205/946/#h-S99-sec-rules-regulations-and-interpretations","x":"205-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2116e0befa94a05e5132258dc8ab5a860f94df5aff9be0c69d23c153dbd30b95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-954","l":"Health Care Entities","u":"/asc/205/954/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8257c30c637302c9d0761ab1de2b207a7438c19b99817b765ae1d313d1f9ad2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-954-05","l":"Overview and Background","u":"/asc/205/954/#05-overview-and-background","x":"205-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75c68a735b4059221c9f95e05a901d6c220d21ff4d99e4f73be888ad52e38fc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-954-15","l":"Scope and Scope Exceptions","u":"/asc/205/954/#15-scope-and-scope-exceptions","x":"205-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a37bbe49244bf97551bc462716f09380204c6094ac9fa55fb3be33f837f1a5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-954-15","l":"Overall Guidance","u":"/asc/205/954/#h-15-overall-guidance","x":"205-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:497f5860b9d7cdc7d7407998473648a2df6196b5738d59ca073d9bc0b6d14e22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-954-45","l":"Other Presentation Matters","u":"/asc/205/954/#45-other-presentation-matters","x":"205-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c05934e88b7183706bf4df22ae6b89a5732ed884ec0fafb871338756bc0e3ab9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-954-45","l":"Complete Set of Financial Statements","u":"/asc/205/954/#h-45-complete-set-of-financial-statements","x":"205-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82bc73c53e3420006f570cfd1bc9b8c0f3d7a01e90c4b9cc53e8f29b391efaa1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-954-50","l":"Disclosure","u":"/asc/205/954/#50-disclosure","x":"205-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a8b4253b7db46f6c02533a75dbe43074bf7d732a862be8953ac71f24c097abb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-958","l":"Not-for-Profit Entities","u":"/asc/205/958/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8151ca7cf181d4df115fffefcb83f39eb995c01d3efb5dde533312d52d3b3dd3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-958-05","l":"Overview and Background","u":"/asc/205/958/#05-overview-and-background","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17fc282a6f9f29dc748cedfb4ffba0124c8e57e809c13bd63bf982c13e1f6198","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-05","l":"Purpose of Financial Statements","u":"/asc/205/958/#h-05-purpose-of-financial-statements","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:829820a9a4396dda424a4f3e3326809ddb3c501e1348fed454a15770eeb960ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-05","l":"A Complete Set of Financial Statements","u":"/asc/205/958/#h-05-a-complete-set-of-financial-statements","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d104ee293cd135d256915c926d4067e28458c6e3e366b7f51614fe1da7d718d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-05","l":"Reporting Endowment Funds","u":"/asc/205/958/#h-05-reporting-endowment-funds","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:217af0fb35b433e59f31807dc69db2dc8caa94902be55d9d4cac016f1b447d17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-958-10","l":"Objectives","u":"/asc/205/958/#10-objectives","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df7f5526b91d76daa1fb355ab60c6f1a5209a6421bd0a1c47cb62a100332229a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-958-15","l":"Scope and Scope Exceptions","u":"/asc/205/958/#15-scope-and-scope-exceptions","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7eebfb44a332672807882a7765a4182a0c07027363b6250ea0f640b4ec506bdc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-15","l":"Overall Guidance","u":"/asc/205/958/#h-15-overall-guidance","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac4ed358c48514f3345c992e50c70162e9f64ec31e48f6798b73f97a51718478","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-958-45","l":"Other Presentation Matters","u":"/asc/205/958/#45-other-presentation-matters","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:628c6a15c5c0cdacbbfa071a0576abb24cfb127c66d54e54ca4f2412050c9ca9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-45","l":"Complete Set of Financial Statements","u":"/asc/205/958/#h-45-complete-set-of-financial-statements","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dcd011215c153edf3a30fb4f9296635dda420a6be3c1ce79a6378b87e94dfad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-45","l":"Reporting of Expenses by Nature and Function","u":"/asc/205/958/#h-45-reporting-of-expenses-by-nature-and-function","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:441844614e841ff889d0a9bd6041ceb24ca692fd55435a1a8acb3274c085ff7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-45","l":"Comparative Financial Statements","u":"/asc/205/958/#h-45-comparative-financial-statements","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af1073d37a4569961637318e5c72f628068bbf5c2ec9e6cbd38df6b984a4f3fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-45","l":"Expirations of Donor-Imposed Restrictions","u":"/asc/205/958/#h-45-expirations-of-donor-imposed-restrictions","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2851741804dad2696cc2bd22e8de216738b4dc59411ca3ed30b5cba309df5cbb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-45","l":"Reporting Endowment Funds","u":"/asc/205/958/#h-45-reporting-endowment-funds","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b0fc20970bf84c4ff6a12995ade017c9ccf8e493a7051827a027c0accd238cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-45","l":"Contributed Nonfinancial Assets","u":"/asc/205/958/#h-45-contributed-nonfinancial-assets","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c02aecbf65c63cb13df27c307382ea02c479503e03e198731b1065c2783b943","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-958-50","l":"Disclosure","u":"/asc/205/958/#50-disclosure","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14e6cddcae845f1d4c424ff40eab0fcbb4b7c37413c4280176e44dc685213a7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-50","l":"Nature of the Not-for-Profit Entity's Activities","u":"/asc/205/958/#h-50-nature-of-the-not-for-profit-entity-s-activities","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74cd2edd4722e8be76414a2e303ead91f597e2d6bf26fa8904f3fb3bd488c252","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-50","l":"Reporting Endowment Funds","u":"/asc/205/958/#h-50-reporting-endowment-funds","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa30eb7d1fb9b60119e4bda84c9effdb115abfde3bf45fc7adabfc19ae4d6c33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-50","l":"Ratio of Fundraising Expenses to Amounts Raised","u":"/asc/205/958/#h-50-ratio-of-fundraising-expenses-to-amounts-raised","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87d906bdeac8313aa7317efc554e197e9c989705e911280b736aa9bb423ad5a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-50","l":"Comparative Financial Statements","u":"/asc/205/958/#h-50-comparative-financial-statements","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4857b3f5c32b492b615d92861565c758bc6ee70208c39413a07d7187dbd0d754","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/205/958/#55-implementation-guidance-and-illustrations","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a54617bd692a4aaa64c4dac54c8253cd6fa4ca688337dd28b7e699f85256d5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-55","l":"Implementation Guidance","u":"/asc/205/958/#h-55-implementation-guidance","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f058c5dbc275ceb48e838914bcfba62b222c307813addcbcfd21e9ca6b3735d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-55","l":"Illustrations","u":"/asc/205/958/#h-55-illustrations","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50657ed3c3be86a9d3d8c7657fb8d7b6c43a33271d7428049426c951ba70eb25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-958-60","l":"Relationships","u":"/asc/205/958/#60-relationships","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cac67aa70ed2a8fdaff895087fc1d76e495e25f66f4714ec7fc8ec4a9db2be74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-958-60","l":"Risks and Uncertainties","u":"/asc/205/958/#h-60-risks-and-uncertainties","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7872bb51952dd149671503948db1a14039a2ebadf18b2d5746c1b748d4f50c74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-958-65","l":"Transition and Open Effective Date Information","u":"/asc/205/958/#65-transition-and-open-effective-date-information","x":"205-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c6f2ff7a4ab5cdd25fa88f7ae868c31b6d112e080531ff9b39e6ef7d27191e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-960","l":"Plan Accounting—Defined Benefit Pension Plans","u":"/asc/205/960/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c430258e82a70f51b05256828fefb2666862f4c9fd0362c9e5db7c0b0327f8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-960-05","l":"Overview and Background","u":"/asc/205/960/#05-overview-and-background","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:501f128bbfeddee226368c25bc090e3bb8f0838379bcf6d0e5eb55f0353a8d8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-960-10","l":"Objectives","u":"/asc/205/960/#10-objectives","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3550008623443c7398662bb00e17ec12967eadfeebb3898202e2b2944cc20654","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-960-15","l":"Scope and Scope Exceptions","u":"/asc/205/960/#15-scope-and-scope-exceptions","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58c65b73c224caaf65fa06e09021db9135a3abf44e075b903e6bc7bc326436a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-960-15","l":"Overall Guidance","u":"/asc/205/960/#h-15-overall-guidance","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09947ceaff4fac50d325408e95ad940d44fdd06a9ea7bc35ca748221cf86c4d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-960-45","l":"Other Presentation Matters","u":"/asc/205/960/#45-other-presentation-matters","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:139b4e0523efc89f4bf06b6ccda8b5c166da66e0218afe314e252c6852cc9e3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-960-45","l":"Dates Used to Present Information","u":"/asc/205/960/#h-45-dates-used-to-present-information","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a709d1c2b4c5b3733edcbec7210eb118a22b75d4b91c781e4dd72fda642491a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-960-45","l":"401(h) Account Information","u":"/asc/205/960/#h-45-401-h-account-information","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:993d95644c9decf245ca6f7680cc41858db4d9f29166a5840adeaaaa4952aa20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-960-45","l":"Statement of Cash Flows","u":"/asc/205/960/#h-45-statement-of-cash-flows","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cc33e81d1eff66a4eeddb38ffff7eb5a93101b5431d0563bfaf2c4f65bd4ef8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-960-45","l":"Interests in Master Trusts","u":"/asc/205/960/#h-45-interests-in-master-trusts","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbb3e2762c378b8cbdc1d6564aabc4a6b74fd1599290289ac0b46badb59855a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-960-50","l":"Disclosure","u":"/asc/205/960/#50-disclosure","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a62aa195f9a8fb83f5461cab7069178ce784e40b7e774a033c05dbcd3c94a5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-960-50","l":"Funding Policy","u":"/asc/205/960/#h-50-funding-policy","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b24765041df3bedd660d69a74e871822528af1ec2fe12b0aab127611ab8e2d13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-960-50","l":"401(h) Accounts","u":"/asc/205/960/#h-50-401-h-accounts","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd2571aafb8a9906d432972c1fe832383375d87f34d396411d0f2d73b15e286b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-960-55","l":"Implementation Guidance and Illustrations","u":"/asc/205/960/#55-implementation-guidance-and-illustrations","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:091a8351bc993275f80216031e9ae8a4927e9ad57c37bce1f49b6e67c395d659","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-960-55","l":"Illustrations","u":"/asc/205/960/#h-55-illustrations","x":"205-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce84b9e031a65bb09980c3441aab492d287cdb73232b2a5b214a43fa826163d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-962","l":"Plan Accounting—Defined Contribution Pension Plans","u":"/asc/205/962/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a7e6befe74ed156b42f8e79e5449c852b23b62acd901a899bd83a520f66de51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-962-05","l":"Overview and Background","u":"/asc/205/962/#05-overview-and-background","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ac686e3dee74514579df9b0e9cff1acd5184eda6243d1c342c6bb4caa88d5f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-962-15","l":"Scope and Scope Exceptions","u":"/asc/205/962/#15-scope-and-scope-exceptions","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eec01b645e8f3e7f23e1218f841ed0251a2c783a96b76cf507d66d9fa3a300fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-962-15","l":"Overall Guidance","u":"/asc/205/962/#h-15-overall-guidance","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6bcfdd13fb5f35d849eda20f168b5271c0360cb26471cee29c93bdf32c5cdc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-962-45","l":"Other Presentation Matters","u":"/asc/205/962/#45-other-presentation-matters","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74dc95181ca29e112ad85f1f921bcb2d1a1c4cb39d421182d23ee7b5de162efb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-962-45","l":"Net Assets Available for Benefits","u":"/asc/205/962/#h-45-net-assets-available-for-benefits","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22679be4b9ff680a7b36781819234c58dc121370c810af515364dd27307ac451","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-962-45","l":"Other Components of Net Assets Available for Benefits","u":"/asc/205/962/#h-45-other-components-of-net-assets-available-for-benefits","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69470fcaa54ccb2c46e8c03f9f0222a835e867d15049e4017c562e51a26e19d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-962-45","l":"Changes in Net Assets Available for Benefits","u":"/asc/205/962/#h-45-changes-in-net-assets-available-for-benefits","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d437fa06d50cdfaf482be128a1fb6eb8471bb4241c3b7c453e10a3808168946","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-962-45","l":"Statement of Cash Flows","u":"/asc/205/962/#h-45-statement-of-cash-flows","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26cf161f176a540f6ce3d291e0403912447abc5bcaa411212bad04babac09991","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-962-45","l":"Interests in Master Trusts","u":"/asc/205/962/#h-45-interests-in-master-trusts","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:633b4404e87acca62c7d4b606bbb6e12f83adbdb1ad877db5540b94dd249b942","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-962-50","l":"Disclosure","u":"/asc/205/962/#50-disclosure","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24fddc407fa13433c184d111a12383b147f6b961ba121d1305709b5f05fc50ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-962-S00","l":"Status","u":"/asc/205/962/#sec-00-status","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72c143c3ff2236da59cd8e24d56a8f3439706d45a070f71a7819da94fc0a6b26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-962-S15","l":"Scope and Scope Exceptions","u":"/asc/205/962/#sec-15-scope-and-scope-exceptions","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:214d88f673f75333e98e8d06dc7e41c1df307a94f38a33047b60c24f97a6f738","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-962-S15","l":"Entities","u":"/asc/205/962/#h-S15-entities","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:348bf010dd184b103f6665d4305a539abd5149077e8783ba53616fa5bcf6d0e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-962-S45","l":"Other Presentation Matters","u":"/asc/205/962/#sec-45-other-presentation-matters","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3f069b151b67144ef2c38e2e9e4c5b8cfef1191701dcc27a049cd41720eb387","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-962-S45","l":"Format","u":"/asc/205/962/#h-S45-format","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dad73de0cce233a4becc145e50000f99762926ce0aa9c1600ea634f95f7fa22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-962-S50","l":"Disclosure","u":"/asc/205/962/#sec-50-disclosure","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a8960fefd7b469828df8d1b7098691016629d80445b5daca12f6bb280875468","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-962-S50","l":"Valuation of Assets","u":"/asc/205/962/#h-S50-valuation-of-assets","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3a414d54b67a13808ec5d44f0aa10f0e40c95cc014d260be9b1eace472537ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-962-S50","l":"Schedules","u":"/asc/205/962/#h-S50-schedules","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d31fe4c5c5ee0467acffa69a7f90eb9e76e750ed881a281c4590e438aad2eff2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-962-S99","l":"SEC Materials","u":"/asc/205/962/#sec-99-sec-materials","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:044eb72d1cdb88e400feb7830497b666eb7c2726c5668edf598f287c93bcec0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-962-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/205/962/#h-S99-sec-rules-regulations-and-interpretations","x":"205-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c4961760c64c95de591c2b327b2565149bcf9de40d00fce9c4c8ab5b6ab8e3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-965","l":"Plan Accounting—Health and Welfare Benefit Plans","u":"/asc/205/965/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd3a25a8dacdbeffb2836b83ecbe3784295cdcce1d01b0b8113930773950131d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-965-05","l":"Overview and Background","u":"/asc/205/965/#05-overview-and-background","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:222c19b24aa5e08e986aeb459802e267ec3ec99ef975937912e3d912d50c693e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-05","l":"401(h) Accounts","u":"/asc/205/965/#h-05-401-h-accounts","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25d70a865f32adc3717dd564b00f7ac711b0bf16427a6200b503e6f702457658","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-965-10","l":"Objectives","u":"/asc/205/965/#10-objectives","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d24be880db61eb1f43322e070a00fd254318b71396f3ad8ff446e9ad6ee9ac7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-10","l":"Defined Benefit Health and Welfare Plans","u":"/asc/205/965/#h-10-defined-benefit-health-and-welfare-plans","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0179a163cc17325388ee99cb7fd27cb7aa05a6045fd834139b910bafa31ea70b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-10","l":"Defined Contribution Health and Welfare Plans","u":"/asc/205/965/#h-10-defined-contribution-health-and-welfare-plans","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d109d6b374aa4469bf9ffd5c16ce72ff5dbcee1ef5834a0c3421a4b888323b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-965-15","l":"Scope and Scope Exceptions","u":"/asc/205/965/#15-scope-and-scope-exceptions","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a846a95a95ef27d8d84be81c3b7b64daf7e51e2aa31890ca4ff5fed32975d46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-15","l":"Overall Guidance","u":"/asc/205/965/#h-15-overall-guidance","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce148f2f73e8a5702c3f9ea32e1d4fc91607d8c0b66fd126267763db3573144d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-965-45","l":"Other Presentation Matters","u":"/asc/205/965/#45-other-presentation-matters","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e7c72cf7bd36b1ccfd4ce501cebc2bc60bdab35b6b0fbf9de1bb771e845a71c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-45","l":"Defined Benefit Health and Welfare Plans","u":"/asc/205/965/#h-45-defined-benefit-health-and-welfare-plans","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c928ecb61b5606f9946c5c13b6f9b38e8c638ef33940b43661ab7a7161f1451","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-45","l":"Defined Contribution Health and Welfare Plans","u":"/asc/205/965/#h-45-defined-contribution-health-and-welfare-plans","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:781824893a6d1e3b3bf9173e6fe3bd5d2a342ea5d6a29a40b37af042572d494b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-45","l":"Cash Flows","u":"/asc/205/965/#h-45-cash-flows","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16581efe2517d037f53c7271d7cda3dcb9f223a8a72b87ea7ac952491b3f9344","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-45","l":"401(h) Accounts","u":"/asc/205/965/#h-45-401-h-accounts","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8777425c31a474d221dfa4e94b00d2be6e8479f763234030066034db52d28031","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-45","l":"Employees' Beneficiary Association Trust","u":"/asc/205/965/#h-45-employees-beneficiary-association-trust","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2445ae4d0482cf31835364f398ba53c8b9990a2f5bc5014eff2268a960c18203","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-45","l":"Interests in Master Trusts","u":"/asc/205/965/#h-45-interests-in-master-trusts","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7f2546d3d0f9c67ae25214de7c5e13b7382e8e80fab4b42b40db977d27a61ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-965-50","l":"Disclosure","u":"/asc/205/965/#50-disclosure","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:594eec316e6a3ed04f96c3c224925e9a5485d3fc50adf39bab9decfe3b26ec5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-50","l":"401(h) Accounts","u":"/asc/205/965/#h-50-401-h-accounts","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68baed9f193038d49920ffc9d65de6d07582839ffe2a3b25a30e707230e599cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-50","l":"Defined Benefit Health and Welfare Plans","u":"/asc/205/965/#h-50-defined-benefit-health-and-welfare-plans","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f72f4fd84cbe099db78c480a6abf32fdf6ae2b42b8073f8edcbd4b50f4031040","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-965-55","l":"Implementation Guidance and Illustrations","u":"/asc/205/965/#55-implementation-guidance-and-illustrations","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4763d337f8370840b7b62203403ab8f64f48092038acbaeb000f0b3aeb22c4fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-55","l":"Illustrations","u":"/asc/205/965/#h-55-illustrations","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b4096597d932b5c1e50af094609adcb8ff11654b817099762d05445f545a3fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-965-60","l":"Relationships","u":"/asc/205/965/#60-relationships","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72ff80071e7b753dc93d24e4b02ab6ca3166f334c575d306bcef4386bdd12a7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-965-60","l":"Comprehensive Income","u":"/asc/205/965/#h-60-comprehensive-income","x":"205-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b696e37923942bf1ee6f5dac56604b23cfd72ea8d9e5929355408561cfacbba7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"205-972","l":"Real Estate—Common Interest Realty Associations","u":"/asc/205/972/","x":"205 Presentation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:064faf374aff4f9fa4a13af7f2572bdbfd09053d4b28a890b2250e436d7f72dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-972-05","l":"Overview and Background","u":"/asc/205/972/#05-overview-and-background","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8dbb13e3c408c00e59e0e520408a9b6de30560942cc19ab2e18b5ded6f9d582","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-972-15","l":"Scope and Scope Exceptions","u":"/asc/205/972/#15-scope-and-scope-exceptions","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:439cc9bae1b58165e5074de3656ca41a7141d0dd00cf8b4ccfd9879a9cd8d798","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-972-15","l":"Overall Guidance","u":"/asc/205/972/#h-15-overall-guidance","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90e29989f0edcd26547fb10c566e8b605e32a53503c6656a1be380026311c28a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-972-45","l":"Other Presentation Matters","u":"/asc/205/972/#45-other-presentation-matters","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0eb6228af312c80b829a604d22ab480cf9abb25bd321533a3af7525f0d4fbd0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-972-45","l":"Fund Reporting","u":"/asc/205/972/#h-45-fund-reporting","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:542df520bfc9a20cfe410a1d338461918bde9b30222a1436132fa2cc479b216d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-972-45","l":"Nonfund Reporting","u":"/asc/205/972/#h-45-nonfund-reporting","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95e4d6d745a71f38c8912a59865fba1d8b3114bc467b2522a29988e3ca63e088","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-972-45","l":"Financial Statement Requirements","u":"/asc/205/972/#h-45-financial-statement-requirements","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a098ebe5e66f4052771d5069e6f25ac7000fcdab0d320e256d64e45f85b96150","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-972-45","l":"Interfund Receivables and Payables","u":"/asc/205/972/#h-45-interfund-receivables-and-payables","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d08152fd21f294433dac42334589f1a2703f8d63b5607e811900dc65f3009a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-972-45","l":"Unclassified Balance Sheets","u":"/asc/205/972/#h-45-unclassified-balance-sheets","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7af89b3aace06832c9f5864d31d843b983393290a9a84e5f508c0628c45282f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-972-45","l":"Cooperatives","u":"/asc/205/972/#h-45-cooperatives","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d86f6f0f87d7f24182b862f44fc5a3ce3977792cd2e8128086666a056252506","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"205-972-50","l":"Disclosure","u":"/asc/205/972/#50-disclosure","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5fe5111fae808bc77412cf1eaed6560a3afc602ecd42a950181df59e067d800","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-972-50","l":"Cooperatives","u":"/asc/205/972/#h-50-cooperatives","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3d11e4b7f3966a71024a9ef4dbda3c4d1994a8e91a782ca5eb42a17548d3777","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"205-972-50","l":"Other Matters","u":"/asc/205/972/#h-50-other-matters","x":"205-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bc313141a4a2c3f270474b0a339978f795b9c33deef63e1a4003d077076e7e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"210-10","l":"Overall","u":"/asc/210/10/","x":"210 Balance Sheet","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2ef189bb3fa748069bfca06a69e4a4c8438289395e9ae4471a96dd5d00476c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-10-05","l":"Overview and Background","u":"/asc/210/10/#05-overview-and-background","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1277198f761e97db3b1b51af6fa9fa601154c7fc01f61689fdd41996b9956fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-10-15","l":"Scope and Scope Exceptions","u":"/asc/210/10/#15-scope-and-scope-exceptions","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3523be6e9293f35aa4c507eeee3cd99359e25d90570403b64d5e4ee1cc7a784","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-15","l":"Entities","u":"/asc/210/10/#h-15-entities","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9da810a964afe7d3a8c6d40fbbc53c3b09222fc105081403b43ba4dadf50f7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-15","l":"Transactions","u":"/asc/210/10/#h-15-transactions","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34dc4a1d207076f91752c2532cd350cb46d76da653c3eadbf5f611e1a1b5f4c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-10-45","l":"Other Presentation Matters","u":"/asc/210/10/#45-other-presentation-matters","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb81d505ec1fc5f7b26fd513326d3db7972296855f67c769829bf41cd161bac9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-45","l":"Classification of Current Assets","u":"/asc/210/10/#h-45-classification-of-current-assets","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:830cf3a735efbd58ff48a4bd6bb20685e6e2c64f52bc3a317ba263a5ac0522b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-45","l":"Classification of Current Liabilities","u":"/asc/210/10/#h-45-classification-of-current-liabilities","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dea8de5d424bb122b7aad8918165da0d6d5e6ae6fd2d542ec904156b0e21cc4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-45","l":"Valuation Allowances","u":"/asc/210/10/#h-45-valuation-allowances","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8a2909f9750e6726fa81944c8a940030666ff5d952ccf1e75e2b0485f6ed2bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-10-50","l":"Disclosure","u":"/asc/210/10/#50-disclosure","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02baa3f4c27015cb49ad9017d500458ce55cef648916d91ec894624623f29084","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-50","l":"Current Assets","u":"/asc/210/10/#h-50-current-assets","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60b24b3c2acec6a99dfb88a70aaf72561047b0134f0cc0b9f8cdc11fbf44b420","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-10-60","l":"Relationships","u":"/asc/210/10/#60-relationships","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c5f6439274caa4aad5c63b003d3f105cf20163ce95654e8a7168306898e58a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-60","l":"Receivables","u":"/asc/210/10/#h-60-receivables","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9d7a1457c376a11f5ca16d9c0bd88aff04ce378655818b7e4148fb1a75c1e28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-60","l":"Revenue Recognition","u":"/asc/210/10/#h-60-revenue-recognition","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40f0626aff8fa7921664a1e8591719806156c3f95f4c980b20a4e63770d7d700","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-60","l":"Reorganizations","u":"/asc/210/10/#h-60-reorganizations","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36004027b5d9c9e74911d0272561339a659e58987a5a957734c9bbdeec70baec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-60","l":"Entertainment—Films","u":"/asc/210/10/#h-60-entertainment-films","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a25dd4a2ab27d1821b42e92e849d23a974bbe8fc6ab62b7fb09f70cf0ac06b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-10-S00","l":"Status","u":"/asc/210/10/#sec-00-status","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1a618ef782cecc074932c1e7a707ea41ce0d8affc606cbef312fdd0e7302a58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-10-S15","l":"Scope and Scope Exceptions","u":"/asc/210/10/#sec-15-scope-and-scope-exceptions","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fa49b3c4e632288d88ee455e84a2f55635b1c46018020448cdec904fa283e68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S15","l":"Entities","u":"/asc/210/10/#h-S15-entities","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0862c66e6b431c9df069b25ef3c7b109f1cd95d65e822615001cdee7c5659de2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-10-S45","l":"Other Presentation Matters","u":"/asc/210/10/#sec-45-other-presentation-matters","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:687a626cf814b3a8ded045cec435f5673943157085f28c7b003b34091d4a1cf0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S45","l":"Classification","u":"/asc/210/10/#h-S45-classification","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3c770d2136237d1e9320afdcce62b603913b1a1f6c4339e155c4939ef39ae47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-10-S50","l":"Disclosure","u":"/asc/210/10/#sec-50-disclosure","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc0c70ed14bfe2ebdb63234c42231876944b3697a01ae6d6b0591782e4d19d95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S50","l":"Marketable Securities","u":"/asc/210/10/#h-S50-marketable-securities","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54c6b7562724da29f41ed4b72d5412a8a16525555c0a20a431461eabae2e0cbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S50","l":"Receivables","u":"/asc/210/10/#h-S50-receivables","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7bf5d50bc420de3a3386592dac4ebeba2ee23ac1e8a16b262fa0452b2cfd9d4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S50","l":"Inventory","u":"/asc/210/10/#h-S50-inventory","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:803773d87fd7861598a46447afd56ef8856acc64f8d5019986d1c1f353b608ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S50","l":"Other Investments","u":"/asc/210/10/#h-S50-other-investments","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e19d918419e101e2e74b895fb9679595eaf35907c328532357628407cd1c19a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S50","l":"Property, Plant, and Equipment","u":"/asc/210/10/#h-S50-property-plant-and-equipment","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d2276ab3a72163e818f001957d612486c5da01df4512db5a05168ccbecfdac3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S50","l":"Intangible Assets","u":"/asc/210/10/#h-S50-intangible-assets","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c23ec3cbf770eb77e6c35447d3712e7a342a0ce79be98d2aba1ba2cb891ef8cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S50","l":"Other Assets, Including Deferred Costs","u":"/asc/210/10/#h-S50-other-assets-including-deferred-costs","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:923bbb8455b94e2cbc77cbb88e0f4bbae77d49238919641333c7daecaf923297","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S50","l":"Debt","u":"/asc/210/10/#h-S50-debt","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36c8eafbebfb95838602e26a973e694b531f995deaa6cbd1a345c87a7ba73cf6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S50","l":"Redeemable Preferred Stock","u":"/asc/210/10/#h-S50-redeemable-preferred-stock","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d53b426a02f4c2293c3374ea4ecc814158abc16a2c1d1d970b5e2c140a67ea66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S50","l":"Compensating Balance Arrangements","u":"/asc/210/10/#h-S50-compensating-balance-arrangements","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b30c9f8ece8faaca5c0265484fc04cc8c896d94cb2baba038b682dad48a59c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S50","l":"Minority Interest Represented by Preferred Stock","u":"/asc/210/10/#h-S50-minority-interest-represented-by-preferred-stock","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a8b8a70729870ab9696092a0481e7884fbc3ea1ae1e4becd6cb725b45587826","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/210/10/#sec-55-implementation-guidance-and-illustrations","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0c3d8f197246698875a257f467e39406f9805bc2c3325718b8bb42c8cc43e33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S55","l":"Compensating Balance Arrangements","u":"/asc/210/10/#h-S55-compensating-balance-arrangements","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f6fac55985f4541dd449f1c308c9a728fb280e953a2290e79cbf0d865544dbf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-10-S99","l":"SEC Materials","u":"/asc/210/10/#sec-99-sec-materials","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a42cada221f20fc876d0e0ebfeed4c36bc4c126605ce27dc3bdcc706b72be7ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/210/10/#h-S99-sec-rules-regulations-and-interpretations","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:172b50fd16e2797bf7b538d9c8e82f80f578da6ab7cb873c38288a72df9a8001","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-10-S99","l":"SEC Staff Guidance","u":"/asc/210/10/#h-S99-sec-staff-guidance","x":"210-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:125bf310cf52de840b53e41d8ae4791a11bf8f154a1cd7beea10d050877ce573","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"210-20","l":"Offsetting","u":"/asc/210/20/","x":"210 Balance Sheet","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f597ecc6362835a1984f34bd3d5a00c4242107253e726636ae66610a84422eef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-20-05","l":"Overview and Background","u":"/asc/210/20/#05-overview-and-background","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7235ac1ef0e5c463357b082f72a5298ce64dff66363362d21cc87b5118e00581","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-05","l":"Repurchase and Reverse Repurchase Agreements","u":"/asc/210/20/#h-05-repurchase-and-reverse-repurchase-agreements","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e10f2740bb02a4eb6d26b015c05522204dd21b7434f3d4ca75407eaf1362364","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-20-15","l":"Scope and Scope Exceptions","u":"/asc/210/20/#15-scope-and-scope-exceptions","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:349521d1d4282e9ea6f5bddb93e9feaab48b27a9b66a3f1cc17cbf80d91673f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-15","l":"Entities","u":"/asc/210/20/#h-15-entities","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a1b9183051bd8aa9f35e2ae540b85b5ffd3fa200ee113d283593433040bde3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-15","l":"Transactions","u":"/asc/210/20/#h-15-transactions","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aae16249551e1d7128e34c006cde47da85a96ed8abcecc47a4eaf100ecc8888","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-15","l":"Other Considerations","u":"/asc/210/20/#h-15-other-considerations","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34e9ac48688253baf8135a9a271724f29bafd5af1ef5c8dd1e5555743fcde2e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-20-45","l":"Other Presentation Matters","u":"/asc/210/20/#45-other-presentation-matters","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bed4ae478c1e11c813bd5242f5ec667311622b246f80c6ed4ed331f07ec715f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-45","l":"Right of Setoff Conditions","u":"/asc/210/20/#h-45-right-of-setoff-conditions","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f4e31f7d9611f363a202c1895fb7739c63a11a1e9885f87dea2b794a6eebc0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-45","l":"Offsetting Securities Against Taxes Payable","u":"/asc/210/20/#h-45-offsetting-securities-against-taxes-payable","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1dc77bab779b632da45c15fcb65261775829cbadda13f335c27e864762fd77e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-45","l":"Assurance that Right of Setoff Is Enforceable in a Bankruptcy","u":"/asc/210/20/#h-45-assurance-that-right-of-setoff-is-enforceable-in-a-bankruptcy","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08fff680aea31060a90fb53ed6f5c96920e54d2e6ab8db9d1c894266ba4f8ac4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-45","l":"Repurchase and Reverse Repurchase Agreements","u":"/asc/210/20/#h-45-repurchase-and-reverse-repurchase-agreements","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf81613fd045db6febcb54c2c2c4151e6488a6ddb524d6583c8477577549257e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-45","l":"Securities Transfer System","u":"/asc/210/20/#h-45-securities-transfer-system","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7889fda62e26c69a8da9ff1c127d943d2dd2b3d41e9d4094447df41cd8c85925","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-20-50","l":"Disclosure","u":"/asc/210/20/#50-disclosure","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7318660a8d462f2367a2012e97b160a8af7579ff48dee53ec4bfeff501279540","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-50","l":"Offsetting of Derivatives, Repurchase Agreements, and Securities Lending Transactions","u":"/asc/210/20/#h-50-offsetting-of-derivatives-repurchase-agreements-and-securities-lending-transactions","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e80f088e33e1918e4810a491d962dfd109c0b940729016985e4e3dd23d70ed3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/210/20/#55-implementation-guidance-and-illustrations","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a49c73cf569e557ee6128c495b9ec6bb08c40ba66cc74321111afe6d6c4bbbca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-55","l":"Implementation Guidance","u":"/asc/210/20/#h-55-implementation-guidance","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2112cb553a94136878b6751a4a68bc3e40cf9bfee9f3097b0e1b4765cbbbade","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-55","l":"Illustrations","u":"/asc/210/20/#h-55-illustrations","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13066b8a146aa69be1ccc1df387f2b90166ca45f6ab44cb080dab609c1e3789b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-20-60","l":"Relationships","u":"/asc/210/20/#60-relationships","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a824aa8f275267f34db462d4d7fd009a4230be11370c5b439d7c4eabcbf5190","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-60","l":"Compensation—Retirement Benefits","u":"/asc/210/20/#h-60-compensation-retirement-benefits","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ce5029cac138c64eb97c2209c9ca06725d56d555e359546c135d48e2b013532","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-60","l":"Income Taxes","u":"/asc/210/20/#h-60-income-taxes","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:978088cf0ff4830f9c53fdf4dd2c10ac08275bf5374d46d17aaffb2a06f9e870","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-60","l":"Derivatives and Hedging","u":"/asc/210/20/#h-60-derivatives-and-hedging","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4818203983f884e2d9731a8c4e683ca41b47118be5acd875bbc63526604eb9dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-60","l":"Leases","u":"/asc/210/20/#h-60-leases","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbf8b9b27662551ee59eb06bcc6350f6c3be19347b14cc1c0782749a27d37c9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-60","l":"Contractors—Federal Government","u":"/asc/210/20/#h-60-contractors-federal-government","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78d71637c2ce0c94c05109409731a5cefacea0c50ad4b82e76c8a4dd8d97d329","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-60","l":"Financial Services—Brokers and Dealers","u":"/asc/210/20/#h-60-financial-services-brokers-and-dealers","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e40a0765436209ba50f9c29f494cf5e5c95ceca83c514fbb10a79778cdb61f80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-20-60","l":"Financial Services—Depository and Lending","u":"/asc/210/20/#h-60-financial-services-depository-and-lending","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d6c4746fb67d3a31b1b8cec37470e592562ff346578753e6019ce2c19539d74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-20-65","l":"Transition and Open Effective Date Information","u":"/asc/210/20/#65-transition-and-open-effective-date-information","x":"210-20 Offsetting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e878100477466f5e46bbf5960375c88881eee15e86b91ed470efd4faa9960e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"210-912","l":"Contractors—Federal Government","u":"/asc/210/912/","x":"210 Balance Sheet","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:245ff7b4e17545db04527fd331a19028ea56a74f620a97214c69da573c01c06e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-912-05","l":"Overview and Background","u":"/asc/210/912/#05-overview-and-background","x":"210-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54cd470f87e56c68d61a05742908c7ab468833a841d9fc88c5870ee98fe94a06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-912-15","l":"Scope and Scope Exceptions","u":"/asc/210/912/#15-scope-and-scope-exceptions","x":"210-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e801224342215e33837f5f083ccae4642885077410b6730297fb01d9a3bdeef7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-912-20","l":"Glossary","u":"/asc/210/912/#20-glossary","x":"210-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1174a9319e7ffd8c201682988bc175886a9a27d34318285a4b17b117619b731d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-912-45","l":"Other Presentation Matters","u":"/asc/210/912/#45-other-presentation-matters","x":"210-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3201a6eec069604bc96410770a8555221a3ff4fa82aaa613ef2571874a4f738c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-912-50","l":"Disclosure","u":"/asc/210/912/#50-disclosure","x":"210-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a37ea31ad762f360a994e7ee0be2d6ada0b9405f211af53577e115575504aec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"210-915","l":"Development Stage Entities","u":"/asc/210/915/","x":"210 Balance Sheet","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcc71a934543cb0031a056795cefc68c23dd4eda58508583063683df917f8d51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-915-05","l":"Overview and Background","u":"/asc/210/915/#05-overview-and-background","x":"210-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:deceedb2b8964ffaea1516f33b5d38b65729f71f617aaf475651014cafcd5f34","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-915-15","l":"Scope and Scope Exceptions","u":"/asc/210/915/#15-scope-and-scope-exceptions","x":"210-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24f827b658b338ba8429ca28d09eb0dc2894e3cd8968733835bb69ddee987d06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-915-20","l":"Glossary","u":"/asc/210/915/#20-glossary","x":"210-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0910d5778df9557d8f29d463ee85d191d29487345718b9d34767ed940f306bd7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-915-45","l":"Other Presentation Matters","u":"/asc/210/915/#45-other-presentation-matters","x":"210-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:917b6bc3769c9fe3ca0ccd01285f642450d33484b9755cacde2d65cd849d6855","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"210-940","l":"Financial Services—Brokers and Dealers","u":"/asc/210/940/","x":"210 Balance Sheet","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1d2dd7c524772a461cab331bce50ee96768a891afdd25051ba171a99ef4ea0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-940-05","l":"Overview and Background","u":"/asc/210/940/#05-overview-and-background","x":"210-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15d1f90b65a65c46b86b185e6bf18cd65e1780ede855b5c19a7dda08f2c65737","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-940-15","l":"Scope and Scope Exceptions","u":"/asc/210/940/#15-scope-and-scope-exceptions","x":"210-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:244f3b8ffa4f725b5395ca16a4e5837ec1172326e0b0d3514d83dc28912835d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-940-45","l":"Other Presentation Matters","u":"/asc/210/940/#45-other-presentation-matters","x":"210-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ddfc18ac80957cb24fe43bf28ac750ee95cb901a0e4769283c1fdab068888c47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"210-942","l":"Financial Services—Depository and Lending","u":"/asc/210/942/","x":"210 Balance Sheet","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d02175130b5de6b4e49cfca7419874d23d9034b3e04cacd4260bace147daa5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-942-05","l":"Overview and Background","u":"/asc/210/942/#05-overview-and-background","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22e80323a3d26aa441f47a8a2d6a6219592713a97cf8e1721726a002e88bcdee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-942-15","l":"Scope and Scope Exceptions","u":"/asc/210/942/#15-scope-and-scope-exceptions","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bbbdf0d6adc28f87a10aaf6541b5bb8ebd5de30ab09d91095018c3d63c4a814","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-942-15","l":"Overall Guidance","u":"/asc/210/942/#h-15-overall-guidance","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e8d0750b497985ad4b3fe76d5b62ebe9a3d0337d9814ad4de1663b0c72d730c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-942-45","l":"Other Presentation Matters","u":"/asc/210/942/#45-other-presentation-matters","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79011dbde41a807abe888e4674cf2dcb8783ca485e175521d9afbdec61db02c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-942-45","l":"Offsetting Amounts in the Balance Sheet","u":"/asc/210/942/#h-45-offsetting-amounts-in-the-balance-sheet","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:229622de19632ab1752eead064b689ad4027f09c7fb8a6d514695a925d9c0cf7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-942-45","l":"Other","u":"/asc/210/942/#h-45-other","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d83d48e15ca3d63fb85d0fcfe6a628681d19737040e6b4e2f79d2cc3e01fc291","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-942-50","l":"Disclosure","u":"/asc/210/942/#50-disclosure","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98fc0319e5f99f2e9de298c99305b7aff675931e5a15bc809059849331387969","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-942-50","l":"Cash Restrictions","u":"/asc/210/942/#h-50-cash-restrictions","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e93caa61e98549bd8ca54bc889f77f5eb11c46c393bf88b86195758ff0731c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-942-S00","l":"Status","u":"/asc/210/942/#sec-00-status","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:277363ba2811e21f8454da058892b5ed019095b58afdb4ef4d914a4f0234b837","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-942-S45","l":"Other Presentation Matters","u":"/asc/210/942/#sec-45-other-presentation-matters","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64302068da7c7db6d931c7a0e90f16a5cd0e1ea61964ec48c181e95361177159","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-942-S45","l":"Items Required to Be Presented on the Face of the Balance Sheet or in the Notes Thereto","u":"/asc/210/942/#h-S45-items-required-to-be-presented-on-the-face-of-the-balance-sheet-or-in-the-notes-thereto","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b765efa8e7d5245e321cc5419b355c6c87e2ebd475479417a268734f23a8935","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-942-S50","l":"Disclosure","u":"/asc/210/942/#sec-50-disclosure","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c417557a0dee9159aec3c98bb9448b440aa75933a15edb8c5b58168a0c81bd7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-942-S50","l":"Items Required to Be Disclosed in Financial Statement Footnotes","u":"/asc/210/942/#h-S50-items-required-to-be-disclosed-in-financial-statement-footnotes","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52dfd0979d69f46bfb59e6f6cb7c6f3f823d68a42dd3b51f28b5537a4c1f43c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-942-S99","l":"SEC Materials","u":"/asc/210/942/#sec-99-sec-materials","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:575caa91f3c6f4d40aa8234129681e8e21417f2b9507aa91b174493bcddd61c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-942-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/210/942/#h-S99-sec-rules-regulations-and-interpretations","x":"210-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1120fad0b7faf88fdcee6d2d14e41213fe5fa51ce95ff51cdb65d475b503df07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"210-944","l":"Financial Services—Insurance","u":"/asc/210/944/","x":"210 Balance Sheet","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ea2fb6e80332c3654a46eaaf9c586621f93237cf5d70f7c86a3c0b3daff1eca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-944-05","l":"Overview and Background","u":"/asc/210/944/#05-overview-and-background","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34a64b07f61a9ed63dd0849210a5ca175348e025f2da8058fbffd66fd25f84fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-944-15","l":"Scope and Scope Exceptions","u":"/asc/210/944/#15-scope-and-scope-exceptions","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:564991e5cb827c30573fa2b7e6ea49588e4f1322b61730457c9aa251b77dec1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-944-15","l":"Overall Guidance","u":"/asc/210/944/#h-15-overall-guidance","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94eb7ed1f5434e9c212f11a2d0b9336b405b1801d149e2ef0626c0ba0fa6b5fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-944-55","l":"Implementation Guidance and Illustrations","u":"/asc/210/944/#55-implementation-guidance-and-illustrations","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c4f121958571ab2007e0a2fb01be8882d27e6f5270bb2a1dd7b3b8f3acb95e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-944-55","l":"Implementation Guidance","u":"/asc/210/944/#h-55-implementation-guidance","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4388d87f3d4ed96d262cff65723dfd40782e9448dfed0a77d91bd5e4269fbc52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-944-S00","l":"Status","u":"/asc/210/944/#sec-00-status","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2b18cf7e180311336eec673c55e44c9bb740d298de32421a4a79690b1429f69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-944-S45","l":"Other Presentation Matters","u":"/asc/210/944/#sec-45-other-presentation-matters","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3481c6a89c727942453211bc6aac18fbdaecdada63803e9afed4ec98c293a97f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-944-S45","l":"Presentation and Classification","u":"/asc/210/944/#h-S45-presentation-and-classification","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24de333bc927e00f189ac0bd5f443c1c1d3e9d52350d23c0d0be37681c0fea6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-944-S50","l":"Disclosure","u":"/asc/210/944/#sec-50-disclosure","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88594f852a90a62446096d05b4be6cb327ebaa19b68559ad16caf2171b963153","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-944-S50","l":"Long-Term Investments","u":"/asc/210/944/#h-S50-long-term-investments","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fefc842f4eb0574dd7e9d1abd92ca2105ee7c93ab026247d27c3986515d522f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-944-S50","l":"Restricted Cash","u":"/asc/210/944/#h-S50-restricted-cash","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a2f076c16e06691228c87a008884954d56d3836d110f09b91813b3aaa54c067","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-944-S50","l":"Policy Liabilities and Accruals","u":"/asc/210/944/#h-S50-policy-liabilities-and-accruals","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a9c252b0d1bf11036f67c3818f51dd585eff3b3fe2596ecc5cc1e408438880b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-944-S50","l":"Other Policyholders' Funds","u":"/asc/210/944/#h-S50-other-policyholders-funds","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69c5332c038e848b65e363652e1fca8b6473eb6d28128f6f8d3c3957dd81fc8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-944-S50","l":"Minority Interests in Consolidated Subsidiaries","u":"/asc/210/944/#h-S50-minority-interests-in-consolidated-subsidiaries","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:303d21a104731eac7f05490d1072c46a1b0a448d461016bde57e689f921a32c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-944-S50","l":"Stockholders' Equity","u":"/asc/210/944/#h-S50-stockholders-equity","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50f85f6045b81a9e6f025a3cb5dddad7e1d3004c71b24a3479fe0f3c80356b1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-944-S50","l":"Supplemental Information Concerning Property Casualty Insurance Operations","u":"/asc/210/944/#h-S50-supplemental-information-concerning-property-casualty-insurance-operations","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb63f1ced4a1c54879667561c2e333975552a93d9e133139745d6f4f61a5bc97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-944-S99","l":"SEC Materials","u":"/asc/210/944/#sec-99-sec-materials","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00a4f965c9214c7fc0e680f49beb05deb40114b51d09ff3e6ab8dbf4bcf36cd7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-944-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/210/944/#h-S99-sec-rules-regulations-and-interpretations","x":"210-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e707aa094bb7f6143e1dce210a83163f408032149f005bf50272c3f60d040640","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"210-946","l":"Financial Services—Investment Companies","u":"/asc/210/946/","x":"210 Balance Sheet","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3bd65b6154ea4d82ac98103464d23babad4280e6499fc0ac1db352ca49f6540","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-946-05","l":"Overview and Background","u":"/asc/210/946/#05-overview-and-background","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4120a6af0d6330c03e78661b79db1a92275ce40802ae9634db3b7ad14f2a0028","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-946-15","l":"Scope and Scope Exceptions","u":"/asc/210/946/#15-scope-and-scope-exceptions","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed6a49717d5f9a24ca55dc3019f3d339c6c27acc1f875904f6327f8bd849895d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-15","l":"Overall Guidance","u":"/asc/210/946/#h-15-overall-guidance","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b119c52b152dd581b7b1b952026993b66bc86ece36c7f3e2b87499b5207a3d45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-946-45","l":"Other Presentation Matters","u":"/asc/210/946/#45-other-presentation-matters","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:892663e4b27f0cc1462fde36b987a989edd02e0cee78f3866372b1fe01540dad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-45","l":"Reporting Financial Position","u":"/asc/210/946/#h-45-reporting-financial-position","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c54fa87f5e6f564839404bdc020543f39dc059448312a3b06b66264dc699805","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-45","l":"Complex Capital Structures","u":"/asc/210/946/#h-45-complex-capital-structures","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:187061eccb9708a98ce8f55917116dde04e808c6ae86c7f5126cac81ef3b9ac9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-45","l":"Credit Enhancements","u":"/asc/210/946/#h-45-credit-enhancements","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba8ed57cb959e088844a81eb20d574adbd7086cc07890d3a041630c47307a017","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-45","l":"Fully Benefit-Responsive Investment Contracts","u":"/asc/210/946/#h-45-fully-benefit-responsive-investment-contracts","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83ec0873fa9afda829b3f5e0ff374209c040dba174ef713355feba48c93d7990","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-45","l":"Cash and Cash Equivalents","u":"/asc/210/946/#h-45-cash-and-cash-equivalents","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf1bc33f9e5eeebfef98ee5e1e07dead86e926ad491fdd07159f508e396d904f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-946-50","l":"Disclosure","u":"/asc/210/946/#50-disclosure","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:630aab95f18068784524d43a544af9ce8cdc5df66ec940f58a689d787a18206d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-50","l":"Schedule of Investments","u":"/asc/210/946/#h-50-schedule-of-investments","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c76323cbe90a409bb3c1ab7dfb4450aaff4c42f2b08918294948dc13283a2b4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-50","l":"Fully Benefit-Responsive Investment Contracts","u":"/asc/210/946/#h-50-fully-benefit-responsive-investment-contracts","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98f44703c508e1e5aa36a9f8433c30ee4bd1ad6dfaa2eb952f9a99d878292f6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-946-55","l":"Implementation Guidance and Illustrations","u":"/asc/210/946/#55-implementation-guidance-and-illustrations","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:116cc42942fb87a4014976d261647ab7380141b826c255b4fef940d828522566","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-55","l":"Illustrations","u":"/asc/210/946/#h-55-illustrations","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66fca8122d20b0a43e43ea0005ceace42a45624b303bc69951ec51189b6c0c41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-946-S00","l":"Status","u":"/asc/210/946/#sec-00-status","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79c0280ef39be9d4e87e47c56f8664352825ad238f42442b81fd51661f3f9e73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-946-S45","l":"Other Presentation Matters","u":"/asc/210/946/#sec-45-other-presentation-matters","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d0e626556550632261c32a03ba92ea6388b8e9ff7d2f64f6b01262521a8c868","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-S45","l":"Certificate Reserves","u":"/asc/210/946/#h-S45-certificate-reserves","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f09a9a635b03aead5fd9f9dc3a9ca57e112fb8802f923de8b79e41dd59d4bb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-S45","l":"Balance Sheet Format","u":"/asc/210/946/#h-S45-balance-sheet-format","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fb9e92fac898f6664f05f5aadbbf6dbe286fb08e7a2af1304f004bfb87e0526","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-S45","l":"Statements of Net Assets Format","u":"/asc/210/946/#h-S45-statements-of-net-assets-format","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6c5dec253ffdf409553aaee794bdd18cd7357cd5b295debf80dc923f035b946","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-S45","l":"Format for Balance Sheets Filed by Issuers of Face-Amount Certificates","u":"/asc/210/946/#h-S45-format-for-balance-sheets-filed-by-issuers-of-face-amount-certificates","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ce2ccc21bf9b0ef0176ff334d8c74d3d32ad66db22d89e51eaf53c1c5b4e6a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-946-S50","l":"Disclosure","u":"/asc/210/946/#sec-50-disclosure","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1632ea451d3d1f7018938de5e7551ff31826162b6c867f4c73b94b4dd2d2e345","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-S50","l":"Cash","u":"/asc/210/946/#h-S50-cash","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e76d4eeae4818934b9574c2c68e5fde8918a731bc19f9225c099e1338c64473","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-S50","l":"Notes Payable, Bonds, and Similar Debt","u":"/asc/210/946/#h-S50-notes-payable-bonds-and-similar-debt","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:380ae8f4245684aa74051e876f408257f2a3a7edd178295ffdf73849dce16109","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-S50","l":"Units of Capital","u":"/asc/210/946/#h-S50-units-of-capital","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a911eb4146cfb25301bfe610d05acd9544bc61552326ae0ca061a71872a7f702","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-S50","l":"Statement of Net Assets","u":"/asc/210/946/#h-S50-statement-of-net-assets","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b89e7e7ec4f7d0d5389307c2c4c5096476c713e3fe4fec25dcccab25a7f2cf7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-S50","l":"Balance Sheets Filed by Issuers of Face-Amount Certificates","u":"/asc/210/946/#h-S50-balance-sheets-filed-by-issuers-of-face-amount-certificates","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:957adaaf971c9c3cb874deb06cc111706350381532f61b3717ccd364cd02eb7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-946-S99","l":"SEC Materials","u":"/asc/210/946/#sec-99-sec-materials","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1e913c564fe605e62f52f3bf817d71366b009d16730ca68feb6c41a40e0811c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-946-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/210/946/#h-S99-sec-rules-regulations-and-interpretations","x":"210-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88d4dd67eaa8a83700c4a29daba73777efc99844ee909eb0f1c64e0047477ec9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"210-954","l":"Health Care Entities","u":"/asc/210/954/","x":"210 Balance Sheet","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2d4af0450a611ea6db1261118e8dd28df4c1fa0b5cc96def0224543eff43295","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-954-05","l":"Overview and Background","u":"/asc/210/954/#05-overview-and-background","x":"210-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7d6fb783a67924ee2b6836183ed0c59ae441e439e634885535b8752b2719331","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-954-15","l":"Scope and Scope Exceptions","u":"/asc/210/954/#15-scope-and-scope-exceptions","x":"210-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4653f5b6d6814d52300c4d2e9f75b2550ecfb332a45e9f1ef5a485159c7925ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-954-15","l":"Overall Guidance","u":"/asc/210/954/#h-15-overall-guidance","x":"210-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70c92e461916278a1de9331cc01684d4356476b61a123f6cc77859c2e7a0534b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-954-45","l":"Other Presentation Matters","u":"/asc/210/954/#45-other-presentation-matters","x":"210-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c76850d516727f6f353405ef417d72edc71022aaca95cd077e053153a9b541ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-954-45","l":"Net Assets without Donor Restrictions","u":"/asc/210/954/#h-45-net-assets-without-donor-restrictions","x":"210-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:289c9a19834e0abfc21c8619cf96c70bb85b611dd8ba983683bfea1415f5e750","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-954-45","l":"Interfund Receivables or Payables","u":"/asc/210/954/#h-45-interfund-receivables-or-payables","x":"210-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:148a37d7b590a8e3440f2e630ac66ee749472962d95564fd0e51be54b50a8a63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-954-45","l":"Assets Limited as to Use","u":"/asc/210/954/#h-45-assets-limited-as-to-use","x":"210-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a0b6b5fd33a77aa09757d8c771e877e3d249e6013ef08e71b6a366854e9f126","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-954-45","l":"Cash and Cash Equivalents","u":"/asc/210/954/#h-45-cash-and-cash-equivalents","x":"210-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbfb53a37bcc53dc18b6854f3a3185b72927a073b0163479c9e73d44a21b855a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-954-50","l":"Disclosure","u":"/asc/210/954/#50-disclosure","x":"210-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b62a120affee4db798435d5b2eb73bfc842a9903c528356d5f8aef821b212d2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-954-50","l":"Assets Limited as to Use","u":"/asc/210/954/#h-50-assets-limited-as-to-use","x":"210-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10c4a118f5bb79f173092df57f255f2a52f3a2ed513d1a220162b8260ed6366e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"210-958","l":"Not-for-Profit Entities","u":"/asc/210/958/","x":"210 Balance Sheet","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3afd16f01d722359d958a3dd0f0cbdac61b40031236485b63b66c35d1e1aa853","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-958-05","l":"Overview and Background","u":"/asc/210/958/#05-overview-and-background","x":"210-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2463451c22ff8ffce74711e073b2fa9f3f258d93730a58ebf0e9f0f6a0dd499","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-958-15","l":"Scope and Scope Exceptions","u":"/asc/210/958/#15-scope-and-scope-exceptions","x":"210-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac295514287747018f03be7198e752c822648014bcfce771ce6064d75f15b82e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-958-15","l":"Overall Guidance","u":"/asc/210/958/#h-15-overall-guidance","x":"210-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:175798edaba32c5657a6a5e54c2f38f618c40cd8e94b9dca58e3135b08f528b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-958-45","l":"Other Presentation Matters","u":"/asc/210/958/#45-other-presentation-matters","x":"210-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebe304ac74356a810b09f4ab0b516d65556e55e5492a92d46e87f53550503c16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-958-45","l":"Totals and Format","u":"/asc/210/958/#h-45-totals-and-format","x":"210-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f6cb62c9758ee6e22db9f5115c445e54b544e7ce81cceb352fda75d63dfd1b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-958-45","l":"Classification of Assets and Liabilities","u":"/asc/210/958/#h-45-classification-of-assets-and-liabilities","x":"210-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba5decadb1ec3829dff03f57baa4d349b2d9679b823f645c85c145e14b8e2797","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-958-45","l":"Classification of Net Assets","u":"/asc/210/958/#h-45-classification-of-net-assets","x":"210-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abff2b3c715684540b30251663b675cc6e1534f34c4450a6727fe09d55f24596","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-958-50","l":"Disclosure","u":"/asc/210/958/#50-disclosure","x":"210-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac33bec99e683f2d76f27195f45cdcff9418b846554bba087f6c8cb225667aef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/210/958/#55-implementation-guidance-and-illustrations","x":"210-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd8cddce9cf5d896dbbe1291292db85d9c162f6b4258fb28282ee30ca98859ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-958-55","l":"Illustrations","u":"/asc/210/958/#h-55-illustrations","x":"210-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c187ef5194a7972176daa2fd8f37aced20c8eed0122bdf80746f13ac09992bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"210-958-60","l":"Relationships","u":"/asc/210/958/#60-relationships","x":"210-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c90bd1f1d1f8519a0763f51aa9aca353dff3461f7027e0610636905627ee42a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"210-958-60","l":"Balance Sheet","u":"/asc/210/958/#h-60-balance-sheet","x":"210-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15e477a719460a2d95c7dc2e24915f92e65cf1588058c703d684d7d6fe963bad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"215-10","l":"Overall","u":"/asc/215/10/","x":"215 Statement of Shareholder Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98c09d7e8c44e0b42cb065f38f25663a626763f2809bfe924278488d4397cba9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"215-10-05","l":"Overview and Background","u":"/asc/215/10/#05-overview-and-background","x":"215-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bc9fad8d6fdf409c0a8100dbab0767a7684a785e07a66885f742d0e7ebd6115","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"215-10-50","l":"Disclosure","u":"/asc/215/10/#50-disclosure","x":"215-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1091bf8ef3833c4c54ff4cd3ba294bfe60ec8c55aff2ac0886ce2d13f59f238","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"215-915","l":"Development Stage Entities","u":"/asc/215/915/","x":"215 Statement of Shareholder Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b37e31b4b379e53771b0fe582797574a024d15aed51fe532fc9f1441c3bb10e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"215-915-05","l":"Overview and Background","u":"/asc/215/915/#05-overview-and-background","x":"215-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9505de22e247086a681ebe749e632099053fcb888fa7d0cb5746ffd240131a6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"215-915-15","l":"Scope and Scope Exceptions","u":"/asc/215/915/#15-scope-and-scope-exceptions","x":"215-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8153e234e20306bf95be930909b707d4edc3d58e47c5028164c40a2fb80ac7b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"215-915-20","l":"Glossary","u":"/asc/215/915/#20-glossary","x":"215-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d280ad9d90ce29a451c04e8237b98772759e1727347f4c0be4c9af582a312314","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"215-915-45","l":"Other Presentation Matters","u":"/asc/215/915/#45-other-presentation-matters","x":"215-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:706f64654e1474518e265098bdd1f127a8f66b634dff202a678765560e7dc55e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"220-10","l":"Overall","u":"/asc/220/10/","x":"220 Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f765777b0e2e32d4c53ee253ac584a975f87579115ec1797ae5a77f51659a82b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-05","l":"Overview and Background","u":"/asc/220/10/#05-overview-and-background","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86fd35af03a186d91eb108383f330a43e647ce9a0f8ff58f914a463f8ffb21a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-10","l":"Objectives","u":"/asc/220/10/#10-objectives","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20b5a43050bf379adbcb5db609331d013a36636a75a7854e4b25ff0a04e5e257","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-15","l":"Scope and Scope Exceptions","u":"/asc/220/10/#15-scope-and-scope-exceptions","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0934260c68bbf71c0931485ac731d3aa03d0d5dcee1cbc5f8e4f0e25ae9f832d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-15","l":"Overall Guidance","u":"/asc/220/10/#h-15-overall-guidance","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c97c2bc040a7b080dd423ffba57cd43d873e2050f57d258137e086d2ac5804c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-15","l":"Entities","u":"/asc/220/10/#h-15-entities","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:776009bb5971e249e9e1465fb50da87933b4d6f544896d93b47bf3fcde9c60df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-25","l":"Recognition","u":"/asc/220/10/#25-recognition","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be4f39b9e4c40591189bd06d7eaec68667fed8215c156f30bfa3228202c793f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-30","l":"Initial Measurement","u":"/asc/220/10/#30-initial-measurement","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15b475e438cd50b2a8b5f825f67a09d979d3f160ddea0a72b602abd40e136b5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-35","l":"Subsequent Measurement","u":"/asc/220/10/#35-subsequent-measurement","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e245fe02a51ee3aba8a19d1199e076ce1d4d21ca65ec14d034d5a1b804f7ac6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-45","l":"Other Presentation Matters","u":"/asc/220/10/#45-other-presentation-matters","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a84bbb2cef1ca1e621dbe4d81987dbcb49d49887c0bc40ff86fd5792e611eda5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-45","l":"Reporting Comprehensive Income","u":"/asc/220/10/#h-45-reporting-comprehensive-income","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3942164ec7b5d34fc71d4a6e5b2bd984fd8d52d379dcbb6cae3ff5d3a76bfddf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-45","l":"Presentation of Income Tax Effects","u":"/asc/220/10/#h-45-presentation-of-income-tax-effects","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34768127dd49c4c06912ab71e3b4cbc55f57710e8a905ce7863bcbee539a8174","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-45","l":"Reclassification Adjustments","u":"/asc/220/10/#h-45-reclassification-adjustments","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb12ed1ec188c79c5c03a418c0d66a5437c2f247ddf86c93fe79c34ca58470ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-45","l":"Interim-Period Reporting","u":"/asc/220/10/#h-45-interim-period-reporting","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2566891d4f583d12d961076e05575e8634ebd99b8624cb57baf8210fb9a72f3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-50","l":"Disclosure","u":"/asc/220/10/#50-disclosure","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d58a12293568c19d164156db83f8dabc09251cfb0986ad7f53c6a3670c9b9674","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-50","l":"<strong class=\"ph b\">Disclosing Changes and Certain Income Tax Effects within Accumulated Other Comprehensive Income</strong>","u":"/asc/220/10/#h-50--strong-class-ph-b-disclosing-changes-and-certain-income-tax-effects-within-accumulated-other-comprehensive-income-strong-","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6c8d173d77574e54a427a676347b3da6cd8e13a07c0af849b5f360784900571","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/220/10/#55-implementation-guidance-and-illustrations","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6c0f949fac7952262addb444294baadf58f2656b0f0a6768cce7b307494b270","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-55","l":"Implementation Guidance","u":"/asc/220/10/#h-55-implementation-guidance","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46ca65eb66b842cabbc6259b84d3ae7ecc839b5fcdf89cef84f59690c23607eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-55","l":"Illustrations","u":"/asc/220/10/#h-55-illustrations","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec2676f2134ce75b05316c0db96b4871360f2b327c46dc873e6d19988d6e48d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-65","l":"Transition and Open Effective Date Information","u":"/asc/220/10/#65-transition-and-open-effective-date-information","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87112c16cdcbae4aa6499356aaa901cbe9f39f9569e5d97b8f1cbfebed856214","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-S00","l":"Status","u":"/asc/220/10/#sec-00-status","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d196a161d97cf154deed07ea632279915ab0d5ae77e1275cfa0494ccf2a5d060","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-S15","l":"Scope","u":"/asc/220/10/#sec-15-scope","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a31074f37c41cc41481b5babe7bd09577aa274df5253cfe7761c318b01108820","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-S15","l":"Entities","u":"/asc/220/10/#h-S15-entities","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd1939bab0ffa28c1f641199d1abd4289a8f02d92aeb32e29a389e1cfeb94dda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-S25","l":"Recognition","u":"/asc/220/10/#sec-25-recognition","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d85b168da1c4c422f7f8355fba498f527569d5fbf4d1f6166d720e62d203c17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-S25","l":"Allocation of Expenses","u":"/asc/220/10/#h-S25-allocation-of-expenses","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4ed0f09f0b480351fd231d9d66a5d0b84c0c0883eccf2612b37bc1a26909bc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-S30","l":"Initial Measurement","u":"/asc/220/10/#sec-30-initial-measurement","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4acc37c6a29e25d6c1114f7f01b49d9a87b1eb0dae1c8c9a109ae1d07ca51015","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-S30","l":"Allocation of Expenses","u":"/asc/220/10/#h-S30-allocation-of-expenses","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b95af097a6b69c80bb619b7eb9c125982d6569109dc9d8a672b3d06530f3bcd1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-S45","l":"Other Presentation","u":"/asc/220/10/#sec-45-other-presentation","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c607a378db0346d92a34b399467efe8a1cae2295a265d26d99874cc34c4e5a7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-S45","l":"General Requirements","u":"/asc/220/10/#h-S45-general-requirements","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b75e3d02287d212460d549bf70fa90b8a5ba640c3d38f2b1878653864a5bacf7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-S45","l":"Format","u":"/asc/220/10/#h-S45-format","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed42c21fbddfb627377db891fd6044764dc7316a131a0a4b858a1f1699ced4ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-S45","l":"Income or Loss Applicable to Common Stock","u":"/asc/220/10/#h-S45-income-or-loss-applicable-to-common-stock","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85b18783073eca86088b83e950828c1df39031f640f1429a15508cc562df1193","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-S45","l":"Classification of Operating Subsidies","u":"/asc/220/10/#h-S45-classification-of-operating-subsidies","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b12068de47059f1ae5e08cd1de577f6bf47de275d8176ca8a0a38a7be21268f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-S50","l":"Disclosure","u":"/asc/220/10/#sec-50-disclosure","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2167d38971c2c13c04fc90b11d63accf9339d2bfae06798654c54e0259aefbc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-S50","l":"Allocation of Expenses","u":"/asc/220/10/#h-S50-allocation-of-expenses","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dea98afdd054b005d3b1b6a207d9984a6440ea87d469db441676e928bdf4f61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-10-S99","l":"SEC Materials","u":"/asc/220/10/#sec-99-sec-materials","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eeea763d2c7e733fefa290dcd85e75f965d8c0ac425d9f3683114622255e82cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/220/10/#h-S99-sec-rules-regulations-and-interpretations","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c1bbb69a5bfef8a824f391c039c53f43395abe765b46272dcfa3db77ec9ea48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-10-S99","l":"SEC Staff Guidance","u":"/asc/220/10/#h-S99-sec-staff-guidance","x":"220-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a0fc447c6b6f94cc152f6a3bf9467f66e153cfa404b1efabe82b5cf9431d094","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"220-20","l":"Unusual or Infrequently Occurring Items","u":"/asc/220/20/","x":"220 Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f78ba373b90bc8ecd35f3394d8c335e3e14c577530d0fbe2d988ce06cef0c7a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-20-05","l":"Overview and Background","u":"/asc/220/20/#05-overview-and-background","x":"220-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10682ab0c0803314aa10ca2a08ac8b10cbcbe6b0c121ead92cdb36b45d77e23d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-20-15","l":"Scope and Scope Exceptions","u":"/asc/220/20/#15-scope-and-scope-exceptions","x":"220-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a95724c1ace5ed5dd534ad4a2490bd1653b50f8de373d34d45f752a74cfd6145","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-20-15","l":"Overall Guidance","u":"/asc/220/20/#h-15-overall-guidance","x":"220-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a093d42dd044a336d6b28b27a6159d57fa11f969228568099490a0bd11c21403","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-20-45","l":"Other Presentation Matters","u":"/asc/220/20/#45-other-presentation-matters","x":"220-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5d6db0e4bfe974488b5a9b4ca98acc12ef2385dd7ce7e7481cb2fc1518cd6b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-20-45","l":"Presentation of Unusual or Infrequently Occurring Items","u":"/asc/220/20/#h-45-presentation-of-unusual-or-infrequently-occurring-items","x":"220-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4deaaee71d397c5b821a3647eb45b85a8883194ef2dcc6536aa440bb54697762","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-20-50","l":"Disclosure","u":"/asc/220/20/#50-disclosure","x":"220-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efeb67e5505c4d25b55ca7fa93a013cb164a42908f2e3febcb7c58181b53788a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-20-50","l":"Unusual or Infrequently Occurring Items","u":"/asc/220/20/#h-50-unusual-or-infrequently-occurring-items","x":"220-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbb04774eb9ca67ac0f018d6637d136fadb79f2a73ba896037d08d52efb2f2b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/220/20/#55-implementation-guidance-and-illustrations","x":"220-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a153f9d438d21b91e56f63a616254bd3f077b209cb408e1baec4c8dcbd27fbce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-20-55","l":"Implementation Guidance","u":"/asc/220/20/#h-55-implementation-guidance","x":"220-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8efc536b1b537d486b4b3d3ed93723c312bb63fd3a756caed03f7f2a3490243","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-20-60","l":"Relationships","u":"/asc/220/20/#60-relationships","x":"220-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e047c6776f1533fb6c4035ff99d868ff48911f11c6f84f264ede2c17a647537e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-20-60","l":"Income Taxes","u":"/asc/220/20/#h-60-income-taxes","x":"220-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb73b5f027f13816e2fccb4e3f7f1985b00763f17d5d0832a56752cbeb982d61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"220-30","l":"Business Interruption Insurance","u":"/asc/220/30/","x":"220 Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c10d48bc3fb998397db40e4381dbe33c35f4b6bb0111da64d7a18651934b9a07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-30-05","l":"Overview and Background","u":"/asc/220/30/#05-overview-and-background","x":"220-30 Business Interruption Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7844a4473bfa8724120f860e718fde85169df8b2649d345024efec978a5b9616","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-30-15","l":"Scope and Scope Exceptions","u":"/asc/220/30/#15-scope-and-scope-exceptions","x":"220-30 Business Interruption Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22e0413f42f3bc3cc2cb60652b1907a97ee02c6d5c8de6360ed7cbdf411e1cd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-30-15","l":"Overall Guidance","u":"/asc/220/30/#h-15-overall-guidance","x":"220-30 Business Interruption Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e5507ec6a09c71d55592a094f031aa0d030902fdfae0f45b6b4ce354c2058fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-30-45","l":"Other Presentation Matters","u":"/asc/220/30/#45-other-presentation-matters","x":"220-30 Business Interruption Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2769c840558a998cf4e67a9d98a73c1a956211ce981d14d0d74925f29a1be5f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-30-50","l":"Disclosure","u":"/asc/220/30/#50-disclosure","x":"220-30 Business Interruption Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4586beb9d65198d7d29ff77efa42cb9e2abe158ee89c78e059cdd066e56b6090","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"220-40","l":"Expense Disaggregation Disclosures","u":"/asc/220/40/","x":"220 Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e130d7db307ffe525d252070595d26062e9140361eb8aaed785d07f0827e586a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-40-05","l":"Overview and Background","u":"/asc/220/40/#05-overview-and-background","x":"220-40 Expense Disaggregation Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a2cbe9196e386c065e7d2c1bdff20147c2bb2ca949569ae6dcd03617fbbc770","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-40-15","l":"Scope and Scope Exceptions","u":"/asc/220/40/#15-scope-and-scope-exceptions","x":"220-40 Expense Disaggregation Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6efd4ce8ffae0d857b6fd45f15ba4e017205c8420aa49a9ba3163f65b50a129","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-40-15","l":"Overall Guidance","u":"/asc/220/40/#h-15-overall-guidance","x":"220-40 Expense Disaggregation Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4147bd87a640dc61609c15c491edb0cc1b8c3bf6a74e0c964e2b405cbe51d9b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-40-15","l":"Entities","u":"/asc/220/40/#h-15-entities","x":"220-40 Expense Disaggregation Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ce31ac597587577281d31b4f55baa0562b286b736701ecb076bcc6ec917bfd1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-40-50","l":"Disclosure","u":"/asc/220/40/#50-disclosure","x":"220-40 Expense Disaggregation Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0999b028209f4457684d7271e5f7dd2da6eb27cd15e8445e23921e06cf3b4d7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-40-50","l":"Overall Guidance","u":"/asc/220/40/#h-50-overall-guidance","x":"220-40 Expense Disaggregation Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b96714d84cfdd751c6b4e1abf7cd4e654f8df91001226784ea6cbf0ca904c06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/220/40/#55-implementation-guidance-and-illustrations","x":"220-40 Expense Disaggregation Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b2a00531a0bd63b27494d822c8623ee73bffa174a74511000dea7f86fc68aca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-40-55","l":"Implementation Guidance","u":"/asc/220/40/#h-55-implementation-guidance","x":"220-40 Expense Disaggregation Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:968529d4979d2116c4ac697823dbe05e0d81fc4bf3857871792e3598156e4dc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-40-55","l":"Illustrations","u":"/asc/220/40/#h-55-illustrations","x":"220-40 Expense Disaggregation Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c18b5591c15e24ffce42c3577ebe98f4786877cae2a22ff324ca356f8faa7e33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-40-65","l":"Transition and Open Effective Date Information","u":"/asc/220/40/#65-transition-and-open-effective-date-information","x":"220-40 Expense Disaggregation Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4397f52d6cc24eb1a7123f4af2d92195fdd857e26c1c925274003247eee7f500","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-40-65","l":"Transition Related to Accounting Standards Updates No. 2024-03, <em class=\"ph i\">Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses</em>, and No. 2025-01, <em class=\"ph i\">Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date</em>","u":"/asc/220/40/#h-65-transition-related-to-accounting-standards-updates-no-2024-03-em-class-ph-i-income-statement-reporting-comprehensive-income-expense-disaggregation-disclosures-subtopic-220-40-disaggregation-of-income-statement-expenses-em-and-no-2025-01-em-class-ph-i-income-statement-reporting-comprehensive-income-expense-disaggregation-disclosures-subtopic-220-40-clarifying-the-effective-date-em-","x":"220-40 Expense Disaggregation Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3a43669b61bf551263a409cd5c23adc1a54ee3f499617ba364b792c708788cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"220-912","l":"Contractors—Federal Government","u":"/asc/220/912/","x":"220 Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d8130383c33ea819198624f18ac6902a5603aba1489bb17e58b945d5879c7d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-912-05","l":"Overview and Background","u":"/asc/220/912/#05-overview-and-background","x":"220-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ec5345cde01aaff88796a444a081e60e9423144b3239da828d60e3c62ed42b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-912-15","l":"Scope and Scope Exceptions","u":"/asc/220/912/#15-scope-and-scope-exceptions","x":"220-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1f1a07eae1c06edbe0ffa8329ee970bbd6616567acb8032ec07f06c82d55031","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-912-15","l":"Overall Guidance","u":"/asc/220/912/#h-15-overall-guidance","x":"220-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1e785b269a53f6770c358819b4587dd4428464388e194f92df7a9d8b64d9a27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-912-45","l":"Other Presentation Matters","u":"/asc/220/912/#45-other-presentation-matters","x":"220-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf9f95b0b19a4aa8d8e0a78bf1165bde432d683c22645f496043daba0153700d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-912-45","l":"Terminated Contracts","u":"/asc/220/912/#h-45-terminated-contracts","x":"220-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea76a22cfb1b1b8f533cb2effaafa567a945ab7a34faf8f9f53361a3d8f5999b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"220-932","l":"Extractive Activities—Oil and Gas","u":"/asc/220/932/","x":"220 Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb91c3206319458808d262bf0ec7c1b33b0aa38410bcb4e11d302e32a130105a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-932-05","l":"Overview and Background","u":"/asc/220/932/#05-overview-and-background","x":"220-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dcc6836fd48e7d810803f13295b5af0d37ec4ab50862252af57932237d0f1ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-932-15","l":"Scope and Scope Exceptions","u":"/asc/220/932/#15-scope-and-scope-exceptions","x":"220-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:faf9f51cfb652828ba4f00e47b8db329a8f79e24b62d89fd0b9a684d49c8fb2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-932-15","l":"Overall Guidance","u":"/asc/220/932/#h-15-overall-guidance","x":"220-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c2be284e6d48a3e1e56101334d083c71ed28587d3ed52a9d692a48b681dabd1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-932-50","l":"Disclosure","u":"/asc/220/932/#50-disclosure","x":"220-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c4fe8d6e63936b525b0ceec15cb6ef3ebce6789f33680a97eb9c282cfb4ecef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-932-55","l":"Implementation Guidance and Illustrations","u":"/asc/220/932/#55-implementation-guidance-and-illustrations","x":"220-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7923deef85e4b32eec0f7e652effe861f0212847bdc5a86afae2fcec0cdb8d99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"220-942","l":"Financial Services—Depository and Lending","u":"/asc/220/942/","x":"220 Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3f9ceb2c160433a0f0e782cdc9420348c91258fe5fccf360bd999b4b704d885","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-942-S00","l":"Status","u":"/asc/220/942/#sec-00-status","x":"220-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9df7a12419bd0038dac81d44bf36f1985e84359e61f5e2ed1a5e51591352aabb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-942-S25","l":"Recognition","u":"/asc/220/942/#sec-25-recognition","x":"220-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c4f52e554b5953e5aa6bca3234e1b8c0b7aa724cfd09b6aab156bffce7bf533","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-942-S25","l":"Tax Equivalent Adjustment in Financial Statements of Bank Holding Companies","u":"/asc/220/942/#h-S25-tax-equivalent-adjustment-in-financial-statements-of-bank-holding-companies","x":"220-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:517c01546c93ca1040d6ab62dd3a852d2113889a0246dfccc78a7f17a357440e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-942-S45","l":"Other Presentation Matters","u":"/asc/220/942/#sec-45-other-presentation-matters","x":"220-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbee581e82d00830d205c3a1fd02e2fc728b593a880b34092f14447d4d9cd776","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-942-S45","l":"Items Required to Be Presented on the Income Statement or Related Financial Statement Footnotes","u":"/asc/220/942/#h-S45-items-required-to-be-presented-on-the-income-statement-or-related-financial-statement-footnotes","x":"220-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:521ba59f01a179e9e7fef39383a9379adcfb8e1c5991ed81405cad6ba722af78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-942-S45","l":"Tax Equivalent Adjustment in Financial Statements of Bank Holding Companies","u":"/asc/220/942/#h-S45-tax-equivalent-adjustment-in-financial-statements-of-bank-holding-companies","x":"220-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71e732e3f968a91565295ceb51123214219c3560e6a3d3c483bcd395bc35bf82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-942-S50","l":"Disclosure","u":"/asc/220/942/#sec-50-disclosure","x":"220-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78f065d183b675629a4aea866f3989607b093aa9fa953ec2cbc222591b859135","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-942-S50","l":"Items Required to Be Disclosed in the Financial Statement Footnotes","u":"/asc/220/942/#h-S50-items-required-to-be-disclosed-in-the-financial-statement-footnotes","x":"220-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5118ab899e37e98cf420f7ac0aeed92761608b7a8a484adf2114269cdb9c32e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-942-S50","l":"Tax Equivalent Adjustments in Financial Statements of Bank Holding Companies","u":"/asc/220/942/#h-S50-tax-equivalent-adjustments-in-financial-statements-of-bank-holding-companies","x":"220-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1aabbdb1ba2f8955e81b814178a8288efe1aa7a53749126a62ce6b3086004ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-942-S99","l":"SEC Materials","u":"/asc/220/942/#sec-99-sec-materials","x":"220-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ffb33129d03de88610126b01d63721531d38516377834685c8a946dfe95b837","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-942-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/220/942/#h-S99-sec-rules-regulations-and-interpretations","x":"220-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38c676e39c5b11fba91a0f06751e18e242352921e7632fccac7281c8f84d5b23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-942-S99","l":"SEC Staff Guidance","u":"/asc/220/942/#h-S99-sec-staff-guidance","x":"220-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cb38f4531f435825c454f40c67294b1631b5703a75941143fb3f9af439e40df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"220-944","l":"Financial Services—Insurance","u":"/asc/220/944/","x":"220 Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc964644c0d3e3de6de6f5ee5cffd3eaaf7d836b12db937fc3c73ff391e474b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-944-S00","l":"Status","u":"/asc/220/944/#sec-00-status","x":"220-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc060231f7081a95cc857e7200661b34d8ce0332f6ef340433d81ee16bc599ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-944-S45","l":"Other Presentation Matters","u":"/asc/220/944/#sec-45-other-presentation-matters","x":"220-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e455f2734da90335de85d31483f5ecda396cbeed1c85674d2e48b1c665d714a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-944-S45","l":"Presentation and Classification","u":"/asc/220/944/#h-S45-presentation-and-classification","x":"220-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:965f31d354b46ace129f3bf066fba2e1816267d1f5e2488ff409946cf49ea4a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-944-S50","l":"Disclosure","u":"/asc/220/944/#sec-50-disclosure","x":"220-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c60e4a378af942b764019f08b2acdfcf3e60d18e895dc7751d54b169dc08a7b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-944-S50","l":"Investment Income","u":"/asc/220/944/#h-S50-investment-income","x":"220-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb8cbf8f4c93de33c65f80de67cfddfdcaa1f49ecf4c7fafbd240f5774347004","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-944-S50","l":"Realized Investment Gains and Losses","u":"/asc/220/944/#h-S50-realized-investment-gains-and-losses","x":"220-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:718414af54fff3219949bef18f3218340301928dc3906df9af9b7dc8437658ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-944-S50","l":"Other Income","u":"/asc/220/944/#h-S50-other-income","x":"220-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91ed95f03b650eef5a83881ed7f41438f9d88527e2e1f7a45deac53e02f29b53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-944-S50","l":"Underwriting, Acquisition, and Insurance Expenses","u":"/asc/220/944/#h-S50-underwriting-acquisition-and-insurance-expenses","x":"220-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b20e8457572a5e3696ebb1c293d46206a07174d4012845b75614a3a5588006f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-944-S50","l":"Equity in Earnings of Unconsolidated Subsidiaries","u":"/asc/220/944/#h-S50-equity-in-earnings-of-unconsolidated-subsidiaries","x":"220-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9623c3ebb80304fe8e1fb1b5c709adbf30f0bdc8409fe3099b35b23779e24e7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-944-S99","l":"SEC Materials","u":"/asc/220/944/#sec-99-sec-materials","x":"220-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f1e27cb9fa3aa9babd42a4f76850506d96aaa9aed146b9bcb7ebb90fb812431","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-944-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/220/944/#h-S99-sec-rules-regulations-and-interpretations","x":"220-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c267870f5663ab802f870cd78be7900a77475515f7841d6e5d12a3dc2aa6de44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"220-946","l":"Financial Services—Investment Companies","u":"/asc/220/946/","x":"220 Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d645d8902b3a3bb32ab4941032fe104a4eb2799eb6b513db35be60755e85d6de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-946-05","l":"Overview and Background","u":"/asc/220/946/#05-overview-and-background","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01455ef1af9f313697a63a20d5fe8f75ee7b86fee96216b82d1628ba684b7bad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-946-15","l":"Scope and Scope Exceptions","u":"/asc/220/946/#15-scope-and-scope-exceptions","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fcce0250a11ec4facffe49598fa824d5301b2eac1e6dd12273a468b41f73a6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-15","l":"Overall Guidance","u":"/asc/220/946/#h-15-overall-guidance","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cae826215381be97bc9ec245b234999c446d3034df83a33f7896f837a9e0bb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-946-45","l":"Other Presentation Matters","u":"/asc/220/946/#45-other-presentation-matters","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30de89854ce221a648ae1541775b7222d80248a7a5b051e703f67282464f8abd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-45","l":"Statement of Operations","u":"/asc/220/946/#h-45-statement-of-operations","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b55d735960e4dfa60e5a78bf93636b4d69db128eabc5b1d34beaa9be3bec6f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-45","l":"Complex Capital Structures","u":"/asc/220/946/#h-45-complex-capital-structures","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acbe2bef4b346a99222971d86079edcdae8e74018b474460bf3ae7691196c709","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-45","l":"Investment Partnerships","u":"/asc/220/946/#h-45-investment-partnerships","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:068d6c2e1751b115e107ee139125ec89b85aadc3905b7850eb3c7fa4808a2310","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-946-50","l":"Disclosure","u":"/asc/220/946/#50-disclosure","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ae3c3ad017011b2ea1b55283f802028a68b8da64ee0066f69f6ce3f746657e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-50","l":"Net Investment Income","u":"/asc/220/946/#h-50-net-investment-income","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:971ecb8073a19917910285b82074196f8c45f4d3c14e91784ab54704ad685772","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-50","l":"Net Realized Gain or Loss from Investments","u":"/asc/220/946/#h-50-net-realized-gain-or-loss-from-investments","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0445c076a055b3c71f8d6b451f707d403e21573fc4404214fdf279f52ccf01d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-50","l":"Complex Capital Structures","u":"/asc/220/946/#h-50-complex-capital-structures","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a8ba233cab8236d4e211bba8f648ab6a62eab88c76852bc4d92ab2e15131e4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-946-S00","l":"Status","u":"/asc/220/946/#sec-00-status","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc4a1c817cd7ceb727c348faaac094ab5cd9add1bf1060ff7cea0692e534b609","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-946-S45","l":"Other Presentation Matters (Classification, Cash Flow, EPS, etc.)","u":"/asc/220/946/#sec-45-other-presentation-matters-classification-cash-flow-eps-etc","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bef8439814d5c971ee4ea9f14602d89b9f634c7e7b8071d6b10718688c9c9a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-S45","l":"Statements of Operations Format","u":"/asc/220/946/#h-S45-statements-of-operations-format","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e6e581ddc3a224edbd6558aab93d84191b687aeb027cf0894b685f941363517","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-S45","l":"Format for Statements of Operations of Issuers of Face-Amount Certificates","u":"/asc/220/946/#h-S45-format-for-statements-of-operations-of-issuers-of-face-amount-certificates","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c799cfc003c84305079a617e110ce666cca4ec8b2d696ee3b03d4e83a3dc8b1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-S45","l":"Statements of Changes in Net Assets Format","u":"/asc/220/946/#h-S45-statements-of-changes-in-net-assets-format","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e60a8d65a02abf85942cce68c9876e5a1a797c80ac124289d743c833ca092a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-946-S50","l":"Disclosure","u":"/asc/220/946/#sec-50-disclosure","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f4f3434b47eed4682cf34ae3e5f9d2636272d74314055ab1d688ba1d60ebaea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-S50","l":"Expenses","u":"/asc/220/946/#h-S50-expenses","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c4f8c68e5903200e188ddab9d08849e3e59a527ed17b166ccd4103790fa64f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-S50","l":"Realized and Unrealized Gains (Losses) on Investments—Net","u":"/asc/220/946/#h-S50-realized-and-unrealized-gains-losses-on-investments-net","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3da173138c68de72960da9029ec57ef1f7c00ece902c27cf9b0e8a137e248991","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-946-S99","l":"SEC Materials","u":"/asc/220/946/#sec-99-sec-materials","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea5b7551129a44187017c60206071cfc1dd3ca4023ebf029a115be2dbdab6a04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-946-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/220/946/#h-S99-sec-rules-regulations-and-interpretations","x":"220-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb8e913081d6f2036463bf4054e3bbafec741f9e35259f129eb4623a09828602","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"220-954","l":"Health Care Entities","u":"/asc/220/954/","x":"220 Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c4c5afece24e097749c181e03c9f916e27aa8a436137a12cbd37c0b82721165","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-954-05","l":"Overview and Background","u":"/asc/220/954/#05-overview-and-background","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4d65702a08127bf613eaad0e15856da0633800bca808223d98e7d49e05f37e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-954-15","l":"Scope and Scope Exceptions","u":"/asc/220/954/#15-scope-and-scope-exceptions","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:125bf89f75b2bf38a28d96f0e9568d5a96c8e45ea7d0f0a988ff0d6d31345796","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-954-15","l":"Overall Guidance","u":"/asc/220/954/#h-15-overall-guidance","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34a653cb53e036f63c6aea44e44a0613d69b11f7e28837788f16591f7b067dcd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-954-15","l":"Entities","u":"/asc/220/954/#h-15-entities","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4516369a1fc03e74468c570e64b13bdaecb8db853cfe9b49e2acf5fe507cba1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-954-45","l":"Other Presentation Matters","u":"/asc/220/954/#45-other-presentation-matters","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99be739cc79e5204310f28eaaaa7aa7e452e66cb42cd8f7e0711a62645d6627c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-954-45","l":"Statement of Activities","u":"/asc/220/954/#h-45-statement-of-activities","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a1bc73550549d8695120229af61106777bcd70583928918dd63fe5d6ffaf41b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-954-45","l":"Equity Transfers","u":"/asc/220/954/#h-45-equity-transfers","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8c6661525d1202236da643c85d191e2a74bbeed75e394b8c71d1e905636e3ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-954-45","l":"Functional Allocations","u":"/asc/220/954/#h-45-functional-allocations","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7bee2eee920c6f68285f1f243ef0841239d66c5e87693db571b02556b324d5d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-954-45","l":"Performance Indicator and Intermediate Operating Measures","u":"/asc/220/954/#h-45-performance-indicator-and-intermediate-operating-measures","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06d8a65d280ca8b631e9944d55b94d4cace6bc123ae696afa74122a8c5530def","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-954-50","l":"Disclosure","u":"/asc/220/954/#50-disclosure","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7bc8f51fa4ceef919d7398065b0d9380fcd28f1defd9a67d8500e643a2fcc3da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-954-50","l":"Performance Indicator and Intermediate Operating Measures","u":"/asc/220/954/#h-50-performance-indicator-and-intermediate-operating-measures","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d68106de98ad1cce3b8784221eeb03712271f863a6911158690579fef5f28f2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-954-55","l":"Implementation Guidance and Illustrations","u":"/asc/220/954/#55-implementation-guidance-and-illustrations","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cb133b3a674d875846812b11ccf44c8ea62a4fa50076db112456c32e1da5836","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-954-55","l":"Illustrations","u":"/asc/220/954/#h-55-illustrations","x":"220-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25c996aff7cecaec0a764500a214a0817e5e7a217d333883192bc50cdc0a299b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"220-958","l":"Not-for-Profit Entities","u":"/asc/220/958/","x":"220 Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04cafdaf3aa28cf9367015b1d8d9469249b6bc34a53124e18e7494631cdc6aff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-958-05","l":"Overview and Background","u":"/asc/220/958/#05-overview-and-background","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:358c97ae1733069c966cc540f8e3266775b1f40ffd2a0f8ef9646b5c1694a67b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-958-15","l":"Scope and Scope Exceptions","u":"/asc/220/958/#15-scope-and-scope-exceptions","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eeec7d906f8491428ee90820935449360fce378b6432596e8cf8dd8ff4eeb0d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-15","l":"Overall Guidance","u":"/asc/220/958/#h-15-overall-guidance","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39fc65a7c273ee47ce0c68838a2894d0fb61c97635ad5cf15a3493be6b10b969","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-15","l":"Entities","u":"/asc/220/958/#h-15-entities","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22d80c68eb84b4166d82f39061af006dffe57301787de8c79edb9f2d99bd55ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-958-45","l":"Other Presentation Matters","u":"/asc/220/958/#45-other-presentation-matters","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b05e937554a72dff8b3fae4eb95f5a11b140a74e8edbff1329e22e0d40cf3a31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-45","l":"Totals and Format","u":"/asc/220/958/#h-45-totals-and-format","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d63971d97897ef99c4c5c6add2561d307d5e1fddfc506b58b78de39ba407c85d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-45","l":"Classification of Revenues, Expenses, Gains, and Losses","u":"/asc/220/958/#h-45-classification-of-revenues-expenses-gains-and-losses","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68479ce7ff01aa2ee431fdca5b44e7cc6c63f47a38f867ecb8f4ad6cc9e8618a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-45","l":"Measure of Operations","u":"/asc/220/958/#h-45-measure-of-operations","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:031a3a13b1321aff818567d46c84143b6a0ec2360240e0407b21efa21fa2d45f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-45","l":"Reclassifications","u":"/asc/220/958/#h-45-reclassifications","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92c9aa3ec427bf6322d396d45c3727cda401b265b638751a5f948197c247b134","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-45","l":"Gross versus Net Reporting of Amounts","u":"/asc/220/958/#h-45-gross-versus-net-reporting-of-amounts","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa2b3c56c7f5b1b74d98e10b5ef778fd18408d25d137f718135b147f7af9ba6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-45","l":"Equity Transfers","u":"/asc/220/958/#h-45-equity-transfers","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb53f00e73d6269e70e5d74e51631fe350ee0df1430b3da342284a736e5fbcc3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-45","l":"Reporting Investment Gains, Losses, and Income","u":"/asc/220/958/#h-45-reporting-investment-gains-losses-and-income","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cda00d51171bfaa0478072dbbcb4a716e8753a16b69e16890078d443c02cf98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-45","l":"Presentation in a Statement of Activities with an Operating Measure","u":"/asc/220/958/#h-45-presentation-in-a-statement-of-activities-with-an-operating-measure","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb4b54a5ebf1577d82c57548052553a605e151698f243c141866b694524f4261","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-45","l":"Contributed Nonfinancial Assets","u":"/asc/220/958/#h-45-contributed-nonfinancial-assets","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d131c475baa4ec36c9dda5fd6d7a00511dcd014f6f30dc0dcf73a1104dc192bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-958-50","l":"Disclosure","u":"/asc/220/958/#50-disclosure","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f586e5ed60ce4d340ee2bf42e3c0cedd451f8221d368bcbf5bfc8d040d0d1b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"220-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/220/958/#55-implementation-guidance-and-illustrations","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:364043ead1bd6f520b7f7c83086e19ec37d030a32af94dc3c0d997549a086957","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-55","l":"Implementation Guidance","u":"/asc/220/958/#h-55-implementation-guidance","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb8320b04d685c5140af7c57d09f52654df8153fb16ffe1c3d23bd5985545da3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"220-958-55","l":"Illustrations","u":"/asc/220/958/#h-55-illustrations","x":"220-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de781345a2cab9ca80eb56554c60d3e230ddc5a21bedca8d8920aa29eb992b71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"225-10","l":"Overall","u":"/asc/225/10/","x":"225 Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c0465934554db692168ed828deb437750931a79d8256826984c8079b97a5284","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-10-05","l":"Overview and Background","u":"/asc/225/10/#05-overview-and-background","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7635d3e0e4dc52cd49dd7fba4f4c076109dc36f7028f81f1e9e1fbdad00be48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-10-15","l":"Scope and Scope Exceptions","u":"/asc/225/10/#15-scope-and-scope-exceptions","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3c5a70e9de5aeb47cb9e41b45abb153ae72f2d3dc4769a14d37022c00dd768c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-10-20","l":"Glossary","u":"/asc/225/10/#20-glossary","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f262019d33f717f7b826ef9e7c182a4722ca9ca489a52b44adc4c2a20b7ebfba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-10-45","l":"Other Presentation Matters","u":"/asc/225/10/#45-other-presentation-matters","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9159710251fb18f91a4d008f3fc2c4d858ec7963d9852f6087504c776671e80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-10-S00","l":"Status","u":"/asc/225/10/#sec-00-status","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f86afc12c435b233ce6cf2f7262acd72a7f433af745ec642a2fd71c959538491","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-10-S15","l":"Scope and Scope Exceptions","u":"/asc/225/10/#sec-15-scope-and-scope-exceptions","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7519fab1dd6d88297eb577d6b6377e6f79daf4ce79fb246c9328db2977bc213c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"225-10-S15","l":"Entities","u":"/asc/225/10/#h-S15-entities","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0569fe3787f0fc1c1dd557aad1ebc084d5e2e088d4cb9090aa01318e242c764c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-10-S20","l":"Glossary","u":"/asc/225/10/#sec-20-glossary","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e061a2e6b3b6ac28245b9e80fb932f40fac1f08671316a1715bc46e112e3e71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-10-S25","l":"Recognition","u":"/asc/225/10/#sec-25-recognition","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b6ca88a50026169c6dd3c6f0c66542e407a33859d5cc5eb6a03fc5c25df977d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-10-S30","l":"Initial Measurement","u":"/asc/225/10/#sec-30-initial-measurement","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d71f8eb28c5dac05f9c8dc291ff92b7f2db5b94e46a919bbba42ca12334eaee9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-10-S45","l":"Other Presentation Matters","u":"/asc/225/10/#sec-45-other-presentation-matters","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52215574be75e22287646cc4df247cb7589ecd829fd21ce1bdecdbf14eff7a1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-10-S50","l":"Disclosure","u":"/asc/225/10/#sec-50-disclosure","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67907a789b23c4a2405ec026267f46af37084fa7c7b718425601ef3e8e5bab54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-10-S99","l":"SEC Materials","u":"/asc/225/10/#sec-99-sec-materials","x":"225-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c87a2d635bc1eba44e54acc99ad50137f813a58cb9ebf958fbbd23c3c3ff011b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"225-20","l":"Unusual or Infrequently Occurring Items","u":"/asc/225/20/","x":"225 Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a977b960d6e20059e93f8e0afe8e84244a91e680fae4353efe60de988b3d4110","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-20-05","l":"Overview and Background","u":"/asc/225/20/#05-overview-and-background","x":"225-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95ae2871a856fef56599a1bc3ae4a533b8b9dc46219844b04613dab9123dca07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-20-15","l":"Scope and Scope Exceptions","u":"/asc/225/20/#15-scope-and-scope-exceptions","x":"225-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ec2632d47f9caa0c66ecac16e289a14cf8a4fa2c8af75275f24639971b36d84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-20-20","l":"Glossary","u":"/asc/225/20/#20-glossary","x":"225-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1810bc2ab9fe4b000231b8fcfbe3cae6a3414e83d5565801179cdef2ee1910a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-20-45","l":"Other Presentation Matters","u":"/asc/225/20/#45-other-presentation-matters","x":"225-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9714b83b4e4122e43f97451eb8b93ed7f0267527e71fc426526875b693c19ca8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-20-50","l":"Disclosure","u":"/asc/225/20/#50-disclosure","x":"225-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89c017972bad58815b47d3b0887083b8217d0375e5f3286fb019446a3bc89657","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/225/20/#55-implementation-guidance-and-illustrations","x":"225-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c79297a35aca031fb2d7d9f48b65718a498c8caca9a066b7c38a910c0ed4b5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-20-60","l":"Relationships","u":"/asc/225/20/#60-relationships","x":"225-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b140e23cc80e734945cc58a7ba16cf11d39d51adfb11763dff65308df30f108a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-20-65","l":"Transition and Open Effective Date Information","u":"/asc/225/20/#65-transition-and-open-effective-date-information","x":"225-20 Unusual or Infrequently Occurring Items","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f77f42ebb679c1c58e47e266f28fc9541dd41ea2f4e35b09d2840e210b2838b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"225-30","l":"Business Interruption Insurance","u":"/asc/225/30/","x":"225 Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c0d8d9634d2b1fdf729535c455db0309be7ca363a2b275948508080bf0af344","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-30-05","l":"Overview and Background","u":"/asc/225/30/#05-overview-and-background","x":"225-30 Business Interruption Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f88906d54fb3b38ce79f3ed18f020e98911ce18947c5aae3e99ad09455adc4b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-30-15","l":"Scope and Scope Exceptions","u":"/asc/225/30/#15-scope-and-scope-exceptions","x":"225-30 Business Interruption Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5251f9719e0ff119ff788d3f133a69c5b4ef799cb537b39b0d7e60d261c40417","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-30-20","l":"Glossary","u":"/asc/225/30/#20-glossary","x":"225-30 Business Interruption Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d38aed9f852a5094d1cbc61389da24d481ebe117684aeeb482fee6f7e014e682","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-30-45","l":"Other Presentation Matters","u":"/asc/225/30/#45-other-presentation-matters","x":"225-30 Business Interruption Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fb8bf456eaee739a9e73e3c766d757d23463b3d5539ca18839292615c29c825","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-30-50","l":"Disclosure","u":"/asc/225/30/#50-disclosure","x":"225-30 Business Interruption Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de7ce266a8c8dcf72804bba89fe55f5a1d4a50fd31f63d8227fb3748767c49d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"225-912","l":"Contractors—Federal Government","u":"/asc/225/912/","x":"225 Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3921b9752d989f3092d46211f91fcc410d1864f00ade1f345e5ba59f6ba9432","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-912-05","l":"Overview and Background","u":"/asc/225/912/#05-overview-and-background","x":"225-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bbf089f723222d844ec14063fbe513cba09665df8309d2f07c42fe70de714e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-912-15","l":"Scope and Scope Exceptions","u":"/asc/225/912/#15-scope-and-scope-exceptions","x":"225-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d80c68f76cb6c6cec7799d4377e7c38e3f4dec0dd47d416ce14b51bc99fc292","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-912-45","l":"Other Presentation Matters","u":"/asc/225/912/#45-other-presentation-matters","x":"225-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6586a5050f4ebe960e031367b142bb62c7240ea83fd98265787bffeb8d68498e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"225-915","l":"Development Stage Entities","u":"/asc/225/915/","x":"225 Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8af156a6fbe1e32fcae7aac0a5ff6421e13835089a3cd116f67d123822e71ff7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-915-05","l":"Overview and Background","u":"/asc/225/915/#05-overview-and-background","x":"225-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab21f537a1677348b39745a2f2ccb5fb18236ed478a188de26ede4d25b28762e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-915-15","l":"Scope and Scope Exceptions","u":"/asc/225/915/#15-scope-and-scope-exceptions","x":"225-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9eff9b1f4adb528b49460788a1061a3fade8c0c6e8a6d31d2ac5fa734b300bc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-915-20","l":"Glossary","u":"/asc/225/915/#20-glossary","x":"225-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4db50d1f9a152b4be8c110d95ed9b3850aabc27361e781523676804a6ad39fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-915-45","l":"Other Presentation Matters","u":"/asc/225/915/#45-other-presentation-matters","x":"225-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4748c314284d222b5efacb906ff31e33368fa6cfecfcbf3125b9f164af0dd748","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"225-932","l":"Extractive Activities—Oil and Gas","u":"/asc/225/932/","x":"225 Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:881ac8213360600347272322292c83d3208514d9c1e0e2d2ee9e9e4d60e2d920","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-932-05","l":"Overview and Background","u":"/asc/225/932/#05-overview-and-background","x":"225-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4ec53e341465e8eeebbf3a9028705ecd811c4a82399dc972ed8a49ed9a1f94f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-932-15","l":"Scope and Scope Exceptions","u":"/asc/225/932/#15-scope-and-scope-exceptions","x":"225-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e6c209dcec21fad6ea3ce1cd7a8e1d68a27f28b0c717c4910c8ac5ecf706341","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-932-50","l":"Disclosure","u":"/asc/225/932/#50-disclosure","x":"225-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3d76e7347b362c9a52befca8fe901ab25178ebbe08a90e94a867e62f207f217","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-932-55","l":"Implementation Guidance and Illustrations","u":"/asc/225/932/#55-implementation-guidance-and-illustrations","x":"225-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34e45dd0595352465a7beab49b786e78eef4c53873dfdcb55b8573186238a86f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"225-942","l":"Financial Services—Depository and Lending","u":"/asc/225/942/","x":"225 Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f39ce4f505cfd40f13057f253aef301c2542c9b48029da472a9926281d685717","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-942-S00","l":"Status","u":"/asc/225/942/#sec-00-status","x":"225-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14a0e9fd197fae21f225fd5f4012dd32d896911cb7a6b79b35f3b4d384b2a5f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-942-S25","l":"Recognition","u":"/asc/225/942/#sec-25-recognition","x":"225-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8e7107f9247e3e02eae59500ce010b21f629f1435d479c5dd9287d35e707a79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-942-S45","l":"Other Presentation Matters","u":"/asc/225/942/#sec-45-other-presentation-matters","x":"225-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23b953ed5961602c4e9af8d22b22f83a263f79c4731cdb62e7d363531cec6b5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-942-S50","l":"Disclosure","u":"/asc/225/942/#sec-50-disclosure","x":"225-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30d756967ec6273bc731a19c520fc004af84b2a8800fee7ce331dacf0e2d126c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-942-S99","l":"SEC Materials","u":"/asc/225/942/#sec-99-sec-materials","x":"225-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dce0b73e265fdcf494bf3cc29248e755d3f84318a1a987ccec60976c2440cf28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"225-944","l":"Financial Services—Insurance","u":"/asc/225/944/","x":"225 Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab6b0c7cec8fc39d9b6a4f32c47604368e1044a5b74bb08cf15bbf13fe47a57e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-944-S00","l":"Status","u":"/asc/225/944/#sec-00-status","x":"225-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7552a165d428291169e28830c3309a6f941964a5e7090197a048686f8df0e8f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-944-S45","l":"Other Presentation Matters","u":"/asc/225/944/#sec-45-other-presentation-matters","x":"225-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23686c1d8748d227ad2d5d9126bb20fe8c45882accaa6a2dd8b26f044d94ee87","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-944-S50","l":"Disclosure","u":"/asc/225/944/#sec-50-disclosure","x":"225-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3d17e66da7cc798f70075424c82ada24a247757e26c6964a7408e8597c8ed2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-944-S99","l":"SEC Materials","u":"/asc/225/944/#sec-99-sec-materials","x":"225-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f008de3c8d43905218a02ca0dfc5b5e037a8c4e9b4a4548cf16eb7ccadc4946","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"225-946","l":"Financial Services—Investment Companies","u":"/asc/225/946/","x":"225 Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8537cf0cb8d049d44e2cf08c6e16eace58bcd4c6bed7dfa5ab8df90d00823f1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-946-05","l":"Overview and Background","u":"/asc/225/946/#05-overview-and-background","x":"225-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fbd2f6f12ebfeea84eeba2a91b41968969dcc7f836e284328cfc047a786d4ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-946-15","l":"Scope and Scope Exceptions","u":"/asc/225/946/#15-scope-and-scope-exceptions","x":"225-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9b2f6cb1a9822023026a1017b9d2ea27818e0fd36198dfcfa117b0707661288","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-946-20","l":"Glossary","u":"/asc/225/946/#20-glossary","x":"225-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd742d839cedd5ebc057dc55ed3bd03587d74134d24d587a22bda0bc50adb3f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-946-45","l":"Other Presentation Matters","u":"/asc/225/946/#45-other-presentation-matters","x":"225-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b875d4fbba3459d72d376edad6208c333345c1f2590f4537093d8565a932ec4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-946-50","l":"Disclosure","u":"/asc/225/946/#50-disclosure","x":"225-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efedc116793480795063d3b019f3dd6cd5961a49b741a34b3694fdced4428dd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-946-S00","l":"Status","u":"/asc/225/946/#sec-00-status","x":"225-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a59bbaa0bbb06c08b116a86bdcd1b72892168e5164a01b7cc09aa961b471d36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-946-S45","l":"Other Presentation Matters","u":"/asc/225/946/#sec-45-other-presentation-matters","x":"225-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8313a60c7b093f5a717ab282ec0669a9c82c9262bf0f713defb6ffb47c679b74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-946-S50","l":"Disclosure","u":"/asc/225/946/#sec-50-disclosure","x":"225-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d834d6c999b9a2832aeb95a715c664dcd0a14daded9e048a46fb054bb21ce44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-946-S99","l":"SEC Materials","u":"/asc/225/946/#sec-99-sec-materials","x":"225-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9d50508cbc4b0f7a36876a44d5007b2e8a6e9ec5f6b9224ea395822a0df0f5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"225-954","l":"Health Care Entities","u":"/asc/225/954/","x":"225 Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d243048d2237a2037e9c24127834617d63fd4b2f526477905bb21c9ba7969ed5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-954-05","l":"Overview and Background","u":"/asc/225/954/#05-overview-and-background","x":"225-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a92bd20d6176e4ff2d0f7e29bf4b7af650d45695869ad736544dc56c7d3d5dba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-954-15","l":"Scope and Scope Exceptions","u":"/asc/225/954/#15-scope-and-scope-exceptions","x":"225-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:328fbd24031ac4079d4fb03f5559b7b4222d1c0b3eb4ce7acb36d076fd193bea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-954-20","l":"Glossary","u":"/asc/225/954/#20-glossary","x":"225-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f26056fd70729af5ab69d7337941f7118b2abae9d0b004f9650dbaf368ac5f7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-954-45","l":"Other Presentation Matters","u":"/asc/225/954/#45-other-presentation-matters","x":"225-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1a0d80bd33fd8558ca93050c4109bb7884ebf89572a364b8835f40c660b20e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-954-50","l":"Disclosure","u":"/asc/225/954/#50-disclosure","x":"225-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff4062153db4963f98d5d0745d0ab014e4e01b1284b345aabc86dd5efc4b86d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-954-55","l":"Implementation Guidance and Illustrations","u":"/asc/225/954/#55-implementation-guidance-and-illustrations","x":"225-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78d362cec8d5f7ea3aa79c4ec5a36a5734edcf00b6caf2350f57afcc421d81bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"225-958","l":"Not-for-Profit Entities","u":"/asc/225/958/","x":"225 Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2452426aa03b31296ea583f83c15a304924574ac9c6707bee22b4fdb8e0cfa04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-958-05","l":"Overview and Background","u":"/asc/225/958/#05-overview-and-background","x":"225-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d667d160c15f416e32338f0307a2512dd93931e8d7ef5b505e9ab7bed29bd06a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-958-15","l":"Scope and Scope Exceptions","u":"/asc/225/958/#15-scope-and-scope-exceptions","x":"225-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2cd27f9123d1be5c801474da487594ef6b5280cc1771e8a6b7e4717034e9de4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-958-20","l":"Glossary","u":"/asc/225/958/#20-glossary","x":"225-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fed1ff06387bdb174796837c6c27e4c6505dc1717124a80413d4f45b918b47ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-958-45","l":"Other Presentation Matters","u":"/asc/225/958/#45-other-presentation-matters","x":"225-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7750d48edcbf6cf2d78bee13e66b53b88dd91dc37866f4a01a2011807494e8df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-958-50","l":"Disclosure","u":"/asc/225/958/#50-disclosure","x":"225-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a8d340f1f73b122d3d4dd4349cd05258053e8862c5fda3713b746689e2e941b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"225-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/225/958/#55-implementation-guidance-and-illustrations","x":"225-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cd2fc2b642391c75e067eaa4b8209c26163a58aed3a841f505e621ad99772d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"230-10","l":"Overall","u":"/asc/230/10/","x":"230 Statement of Cash Flows","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d6ae44caa88e45575821a91977d1cd019401024ece5fac5f0228ad27c96e56c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-10-05","l":"Overview and Background","u":"/asc/230/10/#05-overview-and-background","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5b1273d0a68eac5668e473887ca1e420618bd526dae330785f2755f9ba37158","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-10-10","l":"Objectives","u":"/asc/230/10/#10-objectives","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7deef10084f4c511243e6e72471ffdd4ddabece125f1f87b3655c590f53a82e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-10-15","l":"Scope and Scope Exceptions","u":"/asc/230/10/#15-scope-and-scope-exceptions","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f86e43de5b799d8fba1efe9fa09f706fcad6a5707e471ddb12e23945a6fd821a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-15","l":"Overall Guidance","u":"/asc/230/10/#h-15-overall-guidance","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49f0c897f5cf2257f3d5b28cdad7fddffa2a525264d8fa3ffda170c6f766a5ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-15","l":"Entities","u":"/asc/230/10/#h-15-entities","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:090dbc10c0df8be7f2802fd242d5aec69a65e89bf1bb20af9da2a0dcc588b5e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-10-45","l":"Other Presentation Matters","u":"/asc/230/10/#45-other-presentation-matters","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d339a16a56b595129b1426eacbf5066c845ec6eb99e5198691fff687b740b11c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-45","l":"Form and Content","u":"/asc/230/10/#h-45-form-and-content","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:175a2b3f1d80ea2c88fefa3aa4234310f5b862d6dcd2798a6564d51a6cd86c86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-45","l":"Classification","u":"/asc/230/10/#h-45-classification","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ae3cf79fc256665cc50d64c1d6eb23785565781c897f9d811dffb98a78ae6f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-45","l":"Reconciliation of Net Income and Net Cash Flow from Operating Activities","u":"/asc/230/10/#h-45-reconciliation-of-net-income-and-net-cash-flow-from-operating-activities","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84e399b8c2b5259ae8f36347878d347f4fa4f5156182337e62db799ede1bcde0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-10-50","l":"Disclosure","u":"/asc/230/10/#50-disclosure","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2b3a046a0e6a6b03ca64a62a90a798194a837cdecd63e669b3c718d9d7bde24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-50","l":"Cash Equivalents Policy","u":"/asc/230/10/#h-50-cash-equivalents-policy","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db1fe86212608dbc122ee956776782de501563e943fbf5962338c6176023cebe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-50","l":"Interest and Income Taxes Paid","u":"/asc/230/10/#h-50-interest-and-income-taxes-paid","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc4adced6bea81c0724e905e25eb52bd5763bc6080cef2b751fc1b2e2d24e51d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-50","l":"Noncash Investing and Financing Activities","u":"/asc/230/10/#h-50-noncash-investing-and-financing-activities","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f20b53dd53dd557549100508a955acb3235b9bcf3105da44b38038a068040da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-50","l":"Restrictions on Cash and Cash Equivalents","u":"/asc/230/10/#h-50-restrictions-on-cash-and-cash-equivalents","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a6d12a806ddeeae7d1a369e215e43d418519545bcd97364386524cf48151d35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-50","l":"Accounting Policy for Derivative Instruments","u":"/asc/230/10/#h-50-accounting-policy-for-derivative-instruments","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7731260e09063c28a4de12bca8ea1886ec4a28708b8a598377be5dbe09a46eaa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/230/10/#55-implementation-guidance-and-illustrations","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5b2e8c45676c9af5c5ff0428bc9e53734e3a8231c948d211321edb733434e3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-55","l":"Implementation Guidance","u":"/asc/230/10/#h-55-implementation-guidance","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e07ee489387126873b159c299e324aaf73bf152accde557477bb6281274763d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-55","l":"Illustrations","u":"/asc/230/10/#h-55-illustrations","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a5d551dc287829edc13af969c67cef2b2961d2eb77be4a0ab248ce0c2bfcfbc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-10-60","l":"Relationships","u":"/asc/230/10/#60-relationships","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af835ec19a805bbcf59274e07f9ca9c4c8b43fd05c87a3073370849aeba85751","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-60","l":"Investments—Debt Securities","u":"/asc/230/10/#h-60-investments-debt-securities","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d64c2262720ef4796289631c77360d5ae623e97fa3a9f80c6d05e6e6b0f01616","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-60","l":"Investments—Equity Securities","u":"/asc/230/10/#h-60-investments-equity-securities","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8eab41a641759ddfa42eb4a9a8c20637dc8b4a78cc516ea150c6a3a105aafc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-60","l":"Investments—Other","u":"/asc/230/10/#h-60-investments-other","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cef3a7fe2c099e0f8f4725326b8806a6410de0b26150e2f71c7cc9a83098a28b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-10-60","l":"Foreign Currency Matters","u":"/asc/230/10/#h-60-foreign-currency-matters","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e29f4431ebe599b36affd34ceabfdd1844eb104fc5a4a8270717447ceadbf56e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-10-65","l":"Transition and Open Effective Date Information","u":"/asc/230/10/#65-transition-and-open-effective-date-information","x":"230-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7764ef95f1938f171b928df1535b9ff7d2dba6537a9093ecf3a83711b6bc741","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"230-830","l":"Foreign Currency Matters","u":"/asc/230/830/","x":"230 Statement of Cash Flows","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba89eb553beea53e9f3ef1c1a7edb866106168ab6830267a00c646480189988a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-830-05","l":"Overview and Background","u":"/asc/230/830/#05-overview-and-background","x":"230-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:471199305d16f3ed04347909f9502c3f5a6c661b0460d9ee089c6b0d47569bbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-830-15","l":"Scope and Scope Exceptions","u":"/asc/230/830/#15-scope-and-scope-exceptions","x":"230-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27e31651365882ef4d91d424b192eaf9c5f9278fbb33d9c60cfb05d068c9f352","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-830-15","l":"Overall Guidance","u":"/asc/230/830/#h-15-overall-guidance","x":"230-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc738dc536f153bb730e8ca7caeece399c6f0760c5cb05b85bff20768ecea48d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-830-45","l":"Other Presentation Matters","u":"/asc/230/830/#45-other-presentation-matters","x":"230-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a784b78b71a86498d839657da07329e383159f37d3264fa7f1b3aff80f261cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-830-55","l":"Implementation Guidance and Illustrations","u":"/asc/230/830/#55-implementation-guidance-and-illustrations","x":"230-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab205724d79b148fdeae51e8a38239c2aca6221ccc90b9eb67731b8705a94b5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-830-55","l":"Illustrations","u":"/asc/230/830/#h-55-illustrations","x":"230-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b16ac7cc84f69fd83d7a01d188e1257d54e07f8cad20ce3ab2aaa6bd74fb7b75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"230-915","l":"Development Stage Entities","u":"/asc/230/915/","x":"230 Statement of Cash Flows","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b408b6d8940906cb64ac1f10262fbda5dd0841e95ace26a888cb1151c7fca3ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-915-05","l":"Overview and Background","u":"/asc/230/915/#05-overview-and-background","x":"230-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d698bc05fd4d5e076aff21de4ac710fc145ed14056eb0cc6ca6f31c69d36da5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-915-15","l":"Scope and Scope Exceptions","u":"/asc/230/915/#15-scope-and-scope-exceptions","x":"230-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fba19022e34d9abb5a42c5779a4c32eacb66fcd338288f1a9fe99b38b9560b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-915-20","l":"Glossary","u":"/asc/230/915/#20-glossary","x":"230-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:414608f725985132675ea8eb6b3826ac242cc2ade07c1c0f6228cf140befbfb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-915-45","l":"Other Presentation Matters","u":"/asc/230/915/#45-other-presentation-matters","x":"230-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9340864902956efe915dcca8023a760876259419f680bd95afdd293b139af3c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"230-920","l":"Entertainment—Broadcasters","u":"/asc/230/920/","x":"230 Statement of Cash Flows","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:884c1ce979e08a1fa67ee2b83018f283a1cc99379010638c08fd303c945e3cab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-920-05","l":"Overview and Background","u":"/asc/230/920/#05-overview-and-background","x":"230-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00a97e08970d535fbd4ef0356276608479dd203744ccf8c80d5dbfa282a0616a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-920-15","l":"Scope and Scope Exceptions","u":"/asc/230/920/#15-scope-and-scope-exceptions","x":"230-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef10cd8fc4e4da9df04be91ae397a061e6a660d8956496a2d327f13a3baceef8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-920-15","l":"Overall Guidance","u":"/asc/230/920/#h-15-overall-guidance","x":"230-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d22433de26a963a348c317f54f6dadba665cfafa8b2aa22a6fa24bd7ff02ede","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-920-45","l":"Other Presentation Matters","u":"/asc/230/920/#45-other-presentation-matters","x":"230-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17e8ec48df22af8d9ed0f0951c923a5dee465cba1db7ceecb08edb591968dba2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-920-45","l":"Reporting Cash Flows","u":"/asc/230/920/#h-45-reporting-cash-flows","x":"230-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1bc95b137ca06ff723b11319daeeb029de71d74f6017dcd028467b74b9232fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"230-926","l":"Entertainment—Films","u":"/asc/230/926/","x":"230 Statement of Cash Flows","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a67dc42bea8f7259f10e31e6de8b732ef37968f85fa717a5eea770fa4a39d3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-926-05","l":"Overview and Background","u":"/asc/230/926/#05-overview-and-background","x":"230-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72b5e66024451355395d0a8098a1c0d6b6279d1cdf0ba72ee3102e226eac6fe7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-926-15","l":"Scope and Scope Exceptions","u":"/asc/230/926/#15-scope-and-scope-exceptions","x":"230-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f544c58916cb180486fa117ad9db1604ad6127079b4c1f90b5182bbfdd5d20a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-926-15","l":"Overall Guidance","u":"/asc/230/926/#h-15-overall-guidance","x":"230-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b123bd13efcdde2259679f276aea549cf9461d8bbf95dd799d2d0efdd7e96c69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-926-45","l":"Other Presentation Matters","u":"/asc/230/926/#45-other-presentation-matters","x":"230-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8db170e800dfbd180647d7ef2c6ef322e15e1ab23314fe6e1065090fed17a05b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-926-45","l":"Reporting Cash Flows","u":"/asc/230/926/#h-45-reporting-cash-flows","x":"230-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c45c767860e9946e9a706dee13f065cf6ba99f710924ce3ef9e6d7731bd04266","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"230-942","l":"Financial Services—Depository and Lending","u":"/asc/230/942/","x":"230 Statement of Cash Flows","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d0b1312b6d7579471810e4beee0fd1c98f1c8b991a624d11600e3eb08806c24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-942-05","l":"Overview and Background","u":"/asc/230/942/#05-overview-and-background","x":"230-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63a974008372a7effaa20e376e65fce6c3d270c125759815547d8313cf64971f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-942-15","l":"Scope and Scope Exceptions","u":"/asc/230/942/#15-scope-and-scope-exceptions","x":"230-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eedbe9a54d6790b799ef09520748153b16bde0734259b635e9a19541145849fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-942-15","l":"Overall Guidance","u":"/asc/230/942/#h-15-overall-guidance","x":"230-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03f8e8874997f92a621d4a6d79277b14b07e7b7186f18ccdb453af78d8ec7bf3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-942-45","l":"Other Presentation Matters","u":"/asc/230/942/#45-other-presentation-matters","x":"230-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c56048b90d967e5d8b9dd54bc9d7da4b21fb53c7e826c767fc3117367a267141","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-942-55","l":"Implementation Guidance and Illustrations","u":"/asc/230/942/#55-implementation-guidance-and-illustrations","x":"230-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:197dba5042490b1fe145dd07500e651d91c0f60703d0e0013db655faf13e164e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-942-55","l":"Illustrations","u":"/asc/230/942/#h-55-illustrations","x":"230-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc31a92248da1a5e9a1eac1ea9ffe46fef2ef7727a568f01c8ff77306b07b625","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"230-946","l":"Financial Services—Investment Companies","u":"/asc/230/946/","x":"230 Statement of Cash Flows","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7660dbdbbd08fe9c3b77975de4dd700d4e9a3bb15f6af59109f8d69ab16e7753","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-946-05","l":"Overview and Background","u":"/asc/230/946/#05-overview-and-background","x":"230-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a64b50c35d7d1ac99cbb5d0a2bd4820803695c7b59a1f695f8a1731371810ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-946-15","l":"Scope and Scope Exceptions","u":"/asc/230/946/#15-scope-and-scope-exceptions","x":"230-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bc12e50c5f51cf2e7cd6921367da5dda3715e33fca318cdac76340ab56f9240","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-946-15","l":"Overall Guidance","u":"/asc/230/946/#h-15-overall-guidance","x":"230-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc0d8e6115aaa26c0f92700dd6e5ce7b6e55ef3dadab7a692c6355c67f7fba86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-946-45","l":"Other Presentation Matters","u":"/asc/230/946/#45-other-presentation-matters","x":"230-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2234e1dc7d30e4a667413a9fd4a601fe8def6ae0e2ddb98d6d35d614f7563e5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-946-55","l":"Implementation Guidance and Illustrations","u":"/asc/230/946/#55-implementation-guidance-and-illustrations","x":"230-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c6942b3f89812936ecdcf6fb556ff3f32495d70e2f1410365cb3b89a1a16b47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-946-55","l":"Implementation Guidance","u":"/asc/230/946/#h-55-implementation-guidance","x":"230-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08fdfdd4a07a681e48c829602ae0395b86802a3282bd798d3a8dd18b3e24f8b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"230-958","l":"Not-for-Profit Entities","u":"/asc/230/958/","x":"230 Statement of Cash Flows","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6d3ccdda36062f8f12dc8cd4e9d49bc3034f600455f01fd42592dad5ee1131d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-958-05","l":"Overview and Background","u":"/asc/230/958/#05-overview-and-background","x":"230-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76d7ba25cdb25cc5b6221dce4a9acb540e6cb1fd6fc33873321fd9a175ba3095","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-958-15","l":"Scope and Scope Exceptions","u":"/asc/230/958/#15-scope-and-scope-exceptions","x":"230-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75def277f8af3d742dbadc3b30c7fa1ed005da99f34c7c8d709c6b0f1c866e8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-958-15","l":"Overall Guidance","u":"/asc/230/958/#h-15-overall-guidance","x":"230-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8597a31df99839ca9d0ffd2a14966437be1d7a1666decb0deab88711b84bb59a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/230/958/#55-implementation-guidance-and-illustrations","x":"230-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c8b31fb194560e1e97f52f80ff46c5b5810eaf08d893efb90a5c1561c4ee3b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-958-55","l":"Implementation Guidance","u":"/asc/230/958/#h-55-implementation-guidance","x":"230-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13be14896d73d8df998edb3816d970366a9fff607a9a61b33d354eede3a59626","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-958-55","l":"Illustrations","u":"/asc/230/958/#h-55-illustrations","x":"230-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ab5ddb59416593f6bb2d24ac3e4cb5c6a051f9b7677f46cae21832620bcc85e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"230-970","l":"Real Estate—General","u":"/asc/230/970/","x":"230 Statement of Cash Flows","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2673b0b6d52c0030a44d2e7fa2bd5bcfb42a0ac8501af9e7c54665beb1178c39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-970-05","l":"Overview and Background","u":"/asc/230/970/#05-overview-and-background","x":"230-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:553905bf1f76779fbf04fbaf6ab2666cdd24888f5ffee6d5957e94e6d4b08974","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-970-15","l":"Scope and Scope Exceptions","u":"/asc/230/970/#15-scope-and-scope-exceptions","x":"230-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89ff873b9c3660964330cf8fd5eb36322980851176c672376587b4e34c18f785","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-970-15","l":"Overall Guidance","u":"/asc/230/970/#h-15-overall-guidance","x":"230-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1e25663e6a3942e75ce316d62a2535f0eca54ad44f9f691b7d31977b767551c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-970-45","l":"Other Presentation Matters","u":"/asc/230/970/#45-other-presentation-matters","x":"230-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:847a82a4e10e2ac75417470f5708bcd6904df7967ad45a7fb3ecacb0bcbda211","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"230-978","l":"Real Estate—Time-Sharing Activities","u":"/asc/230/978/","x":"230 Statement of Cash Flows","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dc5b29281616b5b76b3785225d8a5567feb4cf875f4dad202c7158899774196","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-978-05","l":"Overview and Background","u":"/asc/230/978/#05-overview-and-background","x":"230-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:365d0af0de37a65e12325fb13845073edea0b65ce32cea6f8683cbd26029672d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-978-15","l":"Scope and Scope Exceptions","u":"/asc/230/978/#15-scope-and-scope-exceptions","x":"230-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a68ac343eaa2638ed818a02535d0ca8eb739f85bacf97cb1372fd2cbdc712ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"230-978-15","l":"Overall Guidance","u":"/asc/230/978/#h-15-overall-guidance","x":"230-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02208d0bd38fcc2494df61af055529bb191142fdf67b7d6286ed68126e2190ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"230-978-45","l":"Other Presentation Matters","u":"/asc/230/978/#45-other-presentation-matters","x":"230-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17b65be7b9e3ebd416bb871e74ade4a7bc2f33abd4b55c814eb91ba2d341a49e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"235-10","l":"Overall","u":"/asc/235/10/","x":"235 Notes to Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fff03e005576293863367bc1a18fa9867a2a353408ac84265214a4f6dabb336","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-10-05","l":"Overview and Background","u":"/asc/235/10/#05-overview-and-background","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd8cdcfaec0778adebbf7722da571e3cdecb8df8b30c86d832e876da9e08b8ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-05","l":"Importance of Accounting Policies Disclosure","u":"/asc/235/10/#h-05-importance-of-accounting-policies-disclosure","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a4a35ab1b065bf53d024523dc13aa9d4eaf880381677a04421e8da8ae1d7c1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-10-15","l":"Scope and Scope Exceptions","u":"/asc/235/10/#15-scope-and-scope-exceptions","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cff530d0361ba28b463aabc1303af1103eeb8b6b083d15b1c04af6a67f7a7ed8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-15","l":"Overall Guidance","u":"/asc/235/10/#h-15-overall-guidance","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95096408a6795ff7d075558265e41525f291c085223a18ffa11151eceead222b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-15","l":"Entities","u":"/asc/235/10/#h-15-entities","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:141748704668913849dac7758d55c7813e09d927167c0dfa9ad034c09318091f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-10-50","l":"Disclosure","u":"/asc/235/10/#50-disclosure","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0fc237baeba3e012c336918a510243bf1c268694f5d450a2bbde665faf20c3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-50","l":"Accounting Policies Disclosure","u":"/asc/235/10/#h-50-accounting-policies-disclosure","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a558db51689fcf5139c6c76c346592e940e7db13990bb8ffffd670d630a4d5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-50","l":"Accounting Policies Disclosure in Interim Periods","u":"/asc/235/10/#h-50-accounting-policies-disclosure-in-interim-periods","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cb2ed52185231fe40f16fa6b97c09cd8454ff5ecfda39ea2a094fa6bc259120","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-50","l":"What to Disclose","u":"/asc/235/10/#h-50-what-to-disclose","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83472003798f38f2af1dcc712cc106f8c027e79cd3145e51363c9bdf839fa060","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-50","l":"Examples of Disclosures","u":"/asc/235/10/#h-50-examples-of-disclosures","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c249e24f67b1df5117e84ce8099b3e59d70a2206b95af5ff5ae13bdbae32f16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-50","l":"Avoid Duplicate Details of Disclosures","u":"/asc/235/10/#h-50-avoid-duplicate-details-of-disclosures","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1e7f0eab9bf4b60209a49525f0a3e97439997c6070266da92a5c6d77ee08f08","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-50","l":"Format","u":"/asc/235/10/#h-50-format","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd658a6ff2b043522fc60cdc9f4d2b4cebf7f7f336836a83c1d5d9ee6b53dbd4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-10-S00","l":"Status","u":"/asc/235/10/#sec-00-status","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2757f387b8a69072ff0405b36002d7ea8fa74c2a2eea2608cd8de80acee33820","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-10-S50","l":"Disclosure","u":"/asc/235/10/#sec-50-disclosure","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b26b8181885ff95451411e28fbb8d411478aeb2eb1e9a4da0932dc8df19dd3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-S50","l":"Required General Disclosures","u":"/asc/235/10/#h-S50-required-general-disclosures","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43a8e4082e17000d5f3bda9364713a247139194a977fdd6ee6fa9ed9dd66a7dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-S50","l":"Foreign Private Issuers","u":"/asc/235/10/#h-S50-foreign-private-issuers","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4918f33a11fae49cd0923d601ed994a6da74b628ff8a5a5019237a87602b48ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-S50","l":"Disclosures from Supplemental Schedules","u":"/asc/235/10/#h-S50-disclosures-from-supplemental-schedules","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bf0c49c7d4289232181a0e4bf0524bf6741d54d8f4457124c5c1e8f23288a79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-10-S99","l":"SEC Materials","u":"/asc/235/10/#sec-99-sec-materials","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ce6e4bfa6c176a36f4fb90a942081a700bfafc25261cdb033de01fd639734c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/235/10/#h-S99-sec-rules-regulations-and-interpretations","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b392cf45bd0849681a037cba4bc3487704c9510c23709e7502d3a7b8632065e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-10-S99","l":"SEC Staff Guidance","u":"/asc/235/10/#h-S99-sec-staff-guidance","x":"235-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a74eaedc222ecc1aedc4671409728eae1d39577aaf4528f4a1373eb7e1f70d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"235-910","l":"Contractors—Construction","u":"/asc/235/910/","x":"235 Notes to Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d344bab6d004eec37cd82db332571722767e2ebf33bc0bf0bbe3e41d0f8a2a0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-910-05","l":"Overview and Background","u":"/asc/235/910/#05-overview-and-background","x":"235-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50ce9e2eb2a187880d5706f51b868c354289e4a9ea53f13454add8ea28d1eed0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-910-15","l":"Scope and Scope Exceptions","u":"/asc/235/910/#15-scope-and-scope-exceptions","x":"235-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba9d712a87408fc9cc2dd450ed920ea76c3b62cf859ec224fa4d81aaff413f57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-910-50","l":"Disclosure","u":"/asc/235/910/#50-disclosure","x":"235-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10ddc1fa25c2a58585250c7b601d56bbeecd144d972c5d11142e35078857f699","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"235-912","l":"Contractors—Federal Government","u":"/asc/235/912/","x":"235 Notes to Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da9d8fcc3d60fd3343996d14b27962dabd748acd839c1afe7598648da0adc435","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-912-05","l":"Overview and Background","u":"/asc/235/912/#05-overview-and-background","x":"235-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3faa735fe5ff4c8b15ef09832254d4acb733585eeeec4c88da4fcefcbc987ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-912-15","l":"Scope and Scope Exceptions","u":"/asc/235/912/#15-scope-and-scope-exceptions","x":"235-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c3cacc9f05a21b0463edf71651f5acaed93fc7d8c410744ec420e8b7f96dd1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-912-50","l":"Disclosure","u":"/asc/235/912/#50-disclosure","x":"235-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66051c78b194d79796e674361c69c1a3ec58cc1ed592ec574dc68aa117950df0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"235-915","l":"Development Stage Entities","u":"/asc/235/915/","x":"235 Notes to Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27ad22619369843796b2cc8c5df482d2c6de38f7724947abfa60610ff6645233","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-915-05","l":"Overview and Background","u":"/asc/235/915/#05-overview-and-background","x":"235-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe28b8e4c22959f14f420eaf350ab37ab47e6a3314a7f9931a7af26162c7b6ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-915-15","l":"Scope and Scope Exceptions","u":"/asc/235/915/#15-scope-and-scope-exceptions","x":"235-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08896e0810c543c83510dba39aac0fa7c0c926d736696cd7d9427d7657093d97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-915-20","l":"Glossary","u":"/asc/235/915/#20-glossary","x":"235-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af217198052002c2e74760f79d7808a426e90ee62b0d9e4dc36de946e2fa93c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-915-50","l":"Disclosure","u":"/asc/235/915/#50-disclosure","x":"235-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a769cd5db8f0c86b9e2bc4c95579722997422a9340cb88ce77ae479f261ec180","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"235-932","l":"Extractive Activities—Oil and Gas","u":"/asc/235/932/","x":"235 Notes to Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e4d06ee90ef803babbfc37a39021892937ff89bbb95baa4d92f329325374c20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-932-05","l":"Overview and Background","u":"/asc/235/932/#05-overview-and-background","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d6fa5ae27b9e8a5f203f0efb62c3fd8fe2633c1548d3840982f0b1b788b8b58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-932-10","l":"Objectives","u":"/asc/235/932/#10-objectives","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f1d16c280077b1edd9d234bc98dd67686dd3e911180126beb5eccadf72218a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-932-15","l":"Scope and Scope Exceptions","u":"/asc/235/932/#15-scope-and-scope-exceptions","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20c24eae4a7d0aece9542291306c9a9f986fab37986a725cea1108b7c6dedd1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-932-15","l":"Overall Guidance","u":"/asc/235/932/#h-15-overall-guidance","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93353bc7b834b0fa6ccbe8a6e6d9a9eeb14cd7ef2b1193030a5fef44d34ccf03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-932-50","l":"Disclosure","u":"/asc/235/932/#50-disclosure","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37fab6d3ac0f0affb1705ea08db6eedfc5de41d441f24c24847a9e6ccdb183ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-932-50","l":"All Entities","u":"/asc/235/932/#h-50-all-entities","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1a21bcdbb6b650bcc3ece335d8d1e1ac24310b34d802dd5fa0cf5ec0decb7d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-932-50","l":"Publicly Traded Companies","u":"/asc/235/932/#h-50-publicly-traded-companies","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08b96b0a7a1528904fd530b98abf4e1000efa730b4f71f479055946870133b4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-932-55","l":"Implementation Guidance and Illustrations","u":"/asc/235/932/#55-implementation-guidance-and-illustrations","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38eb0179d10d91bce3f7f2f61d01a573b0a25100347b80b97bac6f8b4131bcfb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-932-55","l":"Illustrations","u":"/asc/235/932/#h-55-illustrations","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed3f427a00789d2ae0270fa1529e3eb5a3ea2351c14ec2069d0fb29eb053f591","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-932-S00","l":"Status","u":"/asc/235/932/#sec-00-status","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcadda1be426b294aa2cf72218c2debdf62d8435675da7a8f882d1f6f33cb878","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-932-S50","l":"Disclosure","u":"/asc/235/932/#sec-50-disclosure","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33d863488020386ec257b2811d00283e7dc8ec7ac3cc49c522778e2f36cb9177","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-932-S50","l":"Disclosures Related to Oil- and Gas-Producing Activities","u":"/asc/235/932/#h-S50-disclosures-related-to-oil-and-gas-producing-activities","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8f908be7f8735ff17bc134b6dc0a506b947648116f269bc546f6bfd05cc760b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-932-S99","l":"SEC Materials","u":"/asc/235/932/#sec-99-sec-materials","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f48d92722efeaf6bda4272524d9103daee01a1ef33ed17fca32521badbca447","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-932-S99","l":"SEC Staff Guidance","u":"/asc/235/932/#h-S99-sec-staff-guidance","x":"235-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84d45dcf43b6549b856bd51003396669947a84ea8512626a46788145a21cc88d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"235-942","l":"Financial Services—Depository and Lending","u":"/asc/235/942/","x":"235 Notes to Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9689deed034543aaf02ce230b337c8632b940ba52b24284ec53bd3fd16d1cd52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-942-S00","l":"Status","u":"/asc/235/942/#sec-00-status","x":"235-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2896bb3aef0a0fd91158a282c330c935e9a8f2ea3b936f3c0fda98c2604866ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-942-S50","l":"Disclosure","u":"/asc/235/942/#sec-50-disclosure","x":"235-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d6eca40050d65dfc37bfe0a5b823997bc23487687d3c6d27ff9ed7ef6ceb915","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-942-S50","l":"Foreign Activities","u":"/asc/235/942/#h-S50-foreign-activities","x":"235-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8147315aca2d8a2da528a010fd3c6be68babe6e022460bfc8b78ca3808cefa9a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-942-S50","l":"Loan Losses","u":"/asc/235/942/#h-S50-loan-losses","x":"235-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2d1a495bcacb50c6d3cd4b78a7dcde2673931ee2f16317f8fbddc66dbb2f7d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-942-S50","l":"Loans Made to Related Parties","u":"/asc/235/942/#h-S50-loans-made-to-related-parties","x":"235-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d15c4cf6ec1e5b89696acf1ab31061187caf3b8ffcc7d233d151c4cf8f4924b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-942-S50","l":"Compensating Balance Arrangements","u":"/asc/235/942/#h-S50-compensating-balance-arrangements","x":"235-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0364a0fa367259e3f49a0f53496c86d7e6ad425c2bfabab3e47540f7419dab8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-942-S99","l":"SEC Materials","u":"/asc/235/942/#sec-99-sec-materials","x":"235-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d377af0c0f1de4df62d9c41d4f9f8a79ec76d37d6dfee1a2269b8eeb23d04bf3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-942-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/235/942/#h-S99-sec-rules-regulations-and-interpretations","x":"235-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81ddc4d19d181df9dd871e5f931a29f49c52a3002c0ac71587972d6136c80c88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"235-944","l":"Financial Services—Insurance","u":"/asc/235/944/","x":"235 Notes to Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa37d03a748206cb3c54c9316c37a4100b0a2267252287f3d798fde528541ec6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-944-S00","l":"Status","u":"/asc/235/944/#sec-00-status","x":"235-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc9049b66abe2e6c9cf9bba2df7a84817feb503d8b63c38a9796efbf6a784a84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-944-S50","l":"Disclosure","u":"/asc/235/944/#sec-50-disclosure","x":"235-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18a2b9b5633abc4e93852f0d9266c63393996db50f4d991a813f037f122793df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-944-S50","l":"Supplemental Schedules","u":"/asc/235/944/#h-S50-supplemental-schedules","x":"235-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d1b1f26ba416585800c36e516865626d40c7936fe48de43490953feabc77029","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-944-S99","l":"SEC Materials","u":"/asc/235/944/#sec-99-sec-materials","x":"235-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:982b5e7445f68263ae636c9f18c60f854ed7d78c73190df47ef46b42792c1b80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-944-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/235/944/#h-S99-sec-rules-regulations-and-interpretations","x":"235-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4279aef6234415d5e3cf40c0043fdaeb6814443f3578742a7c12931b9e065db0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"235-946","l":"Financial Services—Investment Companies","u":"/asc/235/946/","x":"235 Notes to Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d88c4da384f2ce47231e0b6631ec772442b55350a116aa28435f63e86a05747b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-946-05","l":"Overview and Background","u":"/asc/235/946/#05-overview-and-background","x":"235-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09a1c269e22d4bf9f05d891c313263f2238d8648e75d4a45d0f20618c801b28d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-946-15","l":"Scope and Scope Exceptions","u":"/asc/235/946/#15-scope-and-scope-exceptions","x":"235-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11d19d5812771afb2d274c2a0474041ca9049fed661d0c280d8a951adf5e2e29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-946-15","l":"Overall Guidance","u":"/asc/235/946/#h-15-overall-guidance","x":"235-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a78f8dc8381b8315281261c8673c7939a78ffd37e179535449a7834e498f6802","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-946-50","l":"Disclosure","u":"/asc/235/946/#50-disclosure","x":"235-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75dd6e90da922acbd3a5d15945bd57a19368782e6541eb85dcda6784fc4a8b4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-946-50","l":"Complex Capital Structures","u":"/asc/235/946/#h-50-complex-capital-structures","x":"235-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4215bc1757aa2feab353eb469b2f039ae3bc5a39bb3d86ed948e46dc49afffdd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-946-S00","l":"Status","u":"/asc/235/946/#sec-00-status","x":"235-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12a93f1c3e29bf148b6c1e8fe4f534fd07938b656b63fe32794987a759dfdb85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-946-S50","l":"Disclosure","u":"/asc/235/946/#sec-50-disclosure","x":"235-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44b328860c51cc33cfadeaf30e235bd932cdb6b59ec4215eb649af12963d4d2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-946-S50","l":"Qualified Assets","u":"/asc/235/946/#h-S50-qualified-assets","x":"235-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b192db612f01d79b81b546103cbf2478a526a1fc3b88e3cb23faeb0ddd384ebe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-946-S50","l":"Restricted Securities","u":"/asc/235/946/#h-S50-restricted-securities","x":"235-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7de0f11be0a7186e51c9e8cc76785699407cdbe04332b3b4e8539024d785e550","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-946-S50","l":"Supplemental Schedules","u":"/asc/235/946/#h-S50-supplemental-schedules","x":"235-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b384a8f45d6888338e7427f91a8fbf122bdaf22e623dc443bd3e577687c4e8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-946-S99","l":"SEC Materials","u":"/asc/235/946/#sec-99-sec-materials","x":"235-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c6376630cb899875e6d870ba02aa3b18153869390a6e6bb294a594e1b03bcd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-946-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/235/946/#h-S99-sec-rules-regulations-and-interpretations","x":"235-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2cc606794494193cc6b614bd851a00cceb31ca49c2feed8014e312a0ce4d876","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"235-962","l":"Plan Accounting—Defined Contribution Pension Plans","u":"/asc/235/962/","x":"235 Notes to Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eafeb656ce34451be86769764606e022a61b166582ef990c8cb738a37274fdb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-962-S50","l":"Disclosure","u":"/asc/235/962/#sec-50-disclosure","x":"235-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6eb109dc85d4c79b2d17bc9b6bf4bac7abc02d891af82fdbc2690cdd33230046","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-962-S50","l":"Employee Stock Purchase, Savings, and Similar Plans","u":"/asc/235/962/#h-S50-employee-stock-purchase-savings-and-similar-plans","x":"235-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02fe89ef5ba1514a1ad2a7cfdbb5459c14a7888ad6bb162c0e9b706f688b29a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"235-972","l":"Real Estate—Common Interest Realty Associations","u":"/asc/235/972/","x":"235 Notes to Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7b9923541f1cf7df921f1acacaec9addb16fef23efe272aa976cc0f9194fef2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-972-05","l":"Overview and Background","u":"/asc/235/972/#05-overview-and-background","x":"235-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10693353e2f4775bb544d6081dcfe1eb0d05c89c1393ded06e809dae75d60fd2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-972-15","l":"Scope and Scope Exceptions","u":"/asc/235/972/#15-scope-and-scope-exceptions","x":"235-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d3580f27c143e5e8e0bd8d8bbca197f86c30cbacf359e976c03578b61b94fe0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-972-15","l":"Overall Guidance","u":"/asc/235/972/#h-15-overall-guidance","x":"235-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efbb47d9058b05ae570c788e20342d3da87c281c6c2138ccce622d5d8f0cb9b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"235-972-50","l":"Disclosure","u":"/asc/235/972/#50-disclosure","x":"235-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f451e7739a203de514d3b236bdac17a2fef094eb9f375a9e92b1f22ad49294b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-972-50","l":"Future Major Repairs and Replacements","u":"/asc/235/972/#h-50-future-major-repairs-and-replacements","x":"235-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26a5c2ea9e0af35c2c01f1457d170ac0d95bfb8de63e122059d10f2b123697cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"235-972-50","l":"Required Supplementary Information","u":"/asc/235/972/#h-50-required-supplementary-information","x":"235-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:915dee7923918ee29d79904f29cd2f290b74347ffa6a8ecd0731eaaf197fa029","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"250-10","l":"Overall","u":"/asc/250/10/","x":"250 Accounting Changes and Error Corrections","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b87caccc730c34211e029bf62f54640cfcd8823cdb7ceef5720e1938363a613d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-10-05","l":"Overview and Background","u":"/asc/250/10/#05-overview-and-background","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:522d1befc923cb89192439c75b49e19ac1d8569ce86f1cdb425d6c5ff63ee84c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-05","l":"Accounting Changes","u":"/asc/250/10/#h-05-accounting-changes","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c69d371c4d07f141623d587480fd47d660047cf1595ce19470b837f159f37311","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-05","l":"Error Corrections","u":"/asc/250/10/#h-05-error-corrections","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61eeabc58d9b94ee96554c619af5f32a451dd161d182b3d244bfbe46e63c5295","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-10-15","l":"Scope and Scope Exceptions","u":"/asc/250/10/#15-scope-and-scope-exceptions","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4445cdf9d61e7a9de66dbdd4549a3f3aa515efffd006b1106cd8d6cc1553e9b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-15","l":"Overall Guidance","u":"/asc/250/10/#h-15-overall-guidance","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7dcee855889f8289329ecc3d3cfedc9633fab478d53bcba120c001fc0e15626","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-15","l":"Entities","u":"/asc/250/10/#h-15-entities","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9e33a5a0ecfdb4038d047a052ab1d7fe026b33b61342adb6759ddf5072d5a1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-15","l":"Other Considerations","u":"/asc/250/10/#h-15-other-considerations","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd3f4c0384dc86db583dce32fe91504fb2e3824b85884a7610a9bdea8caaa6d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-10-45","l":"Other Presentation Matters","u":"/asc/250/10/#45-other-presentation-matters","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aa847e5f3450fa3cd1b4ce99b22dbd2b12e378d0bbb833e1e5d32ecb79fda80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-45","l":"Accounting Changes","u":"/asc/250/10/#h-45-accounting-changes","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:380420c35bd8c4eb1a8606afa40fe94142235362df0887efd51704a73f33c17a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-45","l":"Correction of an Error in Previously Issued Financial Statements","u":"/asc/250/10/#h-45-correction-of-an-error-in-previously-issued-financial-statements","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ae4e79a0fe4107fcf7ad8bd7df2651428379b0660346cdded7c60514fa8a1a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-45","l":"Materiality Considerations for Correction of an Error","u":"/asc/250/10/#h-45-materiality-considerations-for-correction-of-an-error","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88edcbd03a4fad428e5657c11d4d47e76b4e3d3f640c4bac26e30a031023a74a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-45","l":"Historical Summaries of Financial Data","u":"/asc/250/10/#h-45-historical-summaries-of-financial-data","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a4abcf3573cb89e87bc498c5d1c69258dd22d4a892fcefc970e935fa667e2fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-10-50","l":"Disclosure","u":"/asc/250/10/#50-disclosure","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c5f7c9d7bd0525734caa2f845d2188bbe77ab92ed4468f70582bf2572e2c6e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-50","l":"Accounting Changes","u":"/asc/250/10/#h-50-accounting-changes","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53ce52b0a00fca0de5eda495d3924e0fb47c38a9277817cae3a49076d45f96f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-50","l":"Correction of an Error in Previously Issued Financial Statements","u":"/asc/250/10/#h-50-correction-of-an-error-in-previously-issued-financial-statements","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2c5ebabb8c2b7f67460a63383d9416799e3e8b0263e6acdb99c7dd440eeb671","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-50","l":"<strong class=\"ph b\">Materiality Considerations for Correction of an Error</strong>","u":"/asc/250/10/#h-50--strong-class-ph-b-materiality-considerations-for-correction-of-an-error-strong-","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65b8b7e36f75d24a2f20e0f2fa4d9a4c7b614baaa525bb8dae7e14e4ce4749ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/250/10/#55-implementation-guidance-and-illustrations","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:824fde87920089cbbca30eb37281b22ed430310d01d29dc7828d03b33df5fbda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-55","l":"Implementation Guidance","u":"/asc/250/10/#h-55-implementation-guidance","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfc20ecb1eebeb77407af04a1c688187df74cdfadeab73606bbab910d2c89d88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-55","l":"Illustrations","u":"/asc/250/10/#h-55-illustrations","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5060efe68309964dbcaa58eb11c32cf0e2a01ff77c7a2a2c21a26ebbe4f101f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-10-60","l":"Relationships","u":"/asc/250/10/#60-relationships","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78766f8fa162ed54188979814716b391360758d8c65c45384298ef1d45d17724","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-60","l":"Earnings per Share","u":"/asc/250/10/#h-60-earnings-per-share","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bfc63fa3a7492ada7f4826313dc1ddc029e062a0b1cc9d7060d426e8ecff56d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-60","l":"Investments—Equity Method and Joint Ventures","u":"/asc/250/10/#h-60-investments-equity-method-and-joint-ventures","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40abad5a44c1dfc9cde0a3fb7f00d4aa5141e3e87feb057b55559698a489b4c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-10-S00","l":"Status","u":"/asc/250/10/#sec-00-status","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61daced2047f49ef896d4852c715deda40f398bf9085859124ab577fe6b2c4d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-10-S50","l":"Disclosure","u":"/asc/250/10/#sec-50-disclosure","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8deedcba2011694a3e25ad39e16d2d3c8d736c2bde46c5b29709fec2b2f48122","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-S50","l":"Disclosure of the Impact that Recently Issued Accounting Standards Will Have on the Financial Statements of the Registrant when Adopted in a Future Period","u":"/asc/250/10/#h-S50-disclosure-of-the-impact-that-recently-issued-accounting-standards-will-have-on-the-financial-statements-of-the-registrant-when-adopted-in-a-future-period","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f759bdeb5be0d5fd9600ada9bcc2804a0b1d47c87cc9793264b9e64958ac475","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-S50","l":"Retrospective Accounting Changes","u":"/asc/250/10/#h-S50-retrospective-accounting-changes","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcffe7e94fe0756349d38d18a376906cdf9718c7d82f515111853918b1a4a2f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-S50","l":"Adjustments Made to Beginning Stockholders' Equity for Retroactive Adjustments","u":"/asc/250/10/#h-S50-adjustments-made-to-beginning-stockholders-equity-for-retroactive-adjustments","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fede50b9b857865b3d8dfb9a852d94ad21d0e0c5256d147ed0f6ba4a1c1ff39d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-S50","l":"Interim Financial Statement Disclosure of Date and Reasons for Material Accounting Changes","u":"/asc/250/10/#h-S50-interim-financial-statement-disclosure-of-date-and-reasons-for-material-accounting-changes","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23e5f3216bbab668b3e953d67358e5fa73db0dd62517e538d8ca673e10d2d42e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/250/10/#sec-55-implementation-guidance-and-illustrations","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d24f83c47afec6f993cbf98317fb3f6fec3552153938592c880cd5b92583a0c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-S55","l":"Materiality","u":"/asc/250/10/#h-S55-materiality","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97047047f8100dda8eb7d92a4e5b26a2db203088bf4798071775ae7718509a41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-S55","l":"Accounting for Changes Not Retroactively Applied Due to Immateriality","u":"/asc/250/10/#h-S55-accounting-for-changes-not-retroactively-applied-due-to-immateriality","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5becb21baf913faf02b9fc3cf5c612f2d016edb2967847be98425ff86d6cfe4b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-S55","l":"Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements","u":"/asc/250/10/#h-S55-considering-the-effects-of-prior-year-misstatements-when-quantifying-misstatements-in-current-year-financial-statements","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e440ae638998150b1c60213264f1326d87892a51d524f96fdfdbf47dbdd37825","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-S55","l":"Reporting Requirements for Accounting Changes","u":"/asc/250/10/#h-S55-reporting-requirements-for-accounting-changes","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc93e54958bf04c8a3cb28ee6f20664c94ef39b7e7b71bb0cf5e613dfb02e5ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-S55","l":"A Change by an Insurance Entity in Its Method of Selecting a Discount Rate Used to Discount Claims Liabilities Related to Short-Duration Contracts","u":"/asc/250/10/#h-S55-a-change-by-an-insurance-entity-in-its-method-of-selecting-a-discount-rate-used-to-discount-claims-liabilities-related-to-short-duration-contracts","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89f0f4322bdbdea0dc16b88d5d4a3b4ce5b127a31018338e3236706c45b8253e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-10-S99","l":"SEC Materials","u":"/asc/250/10/#sec-99-sec-materials","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9753c03090b8e48c94024406478536d7aed13315ab6dfede48169ba879883e9a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-10-S99","l":"SEC Staff Guidance","u":"/asc/250/10/#h-S99-sec-staff-guidance","x":"250-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6350cbdce5ab4dce1a56ae2867ad940054acbaf26cd7564e36381fe6415e127","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"250-978","l":"Real Estate—Time-Sharing Activities","u":"/asc/250/978/","x":"250 Accounting Changes and Error Corrections","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72849a0ae1564af7e9be36e596c669f1851ebb36ae474251a5449618fb61a9b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-978-05","l":"Overview and Background","u":"/asc/250/978/#05-overview-and-background","x":"250-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae55c4108609a64bb7b0190b9df625923828d0f69c8e50ea3095b5cf25c09f2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-978-15","l":"Scope and Scope Exceptions","u":"/asc/250/978/#15-scope-and-scope-exceptions","x":"250-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e27eb4ba26a018a58472e7dab53464fa847a16ca923a2986ab56f78a7824db2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-978-15","l":"Overall Guidance","u":"/asc/250/978/#h-15-overall-guidance","x":"250-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:192c5798d96768c5561c6688ae8cd7e05603e870c3a8bd4f8c5f092e7d617410","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-978-35","l":"Subsequent Measurement","u":"/asc/250/978/#35-subsequent-measurement","x":"250-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d18bc181dd88088d70726a331f83797d1830117d876dfc607311e36f87ba8f29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-978-35","l":"Seller Identification of Projects and Phases","u":"/asc/250/978/#h-35-seller-identification-of-projects-and-phases","x":"250-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:632428ea5cbe5c183a0b1eb3e03d66f7ff1506e550262fc13c7c678b4c7ec2c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"250-980","l":"Regulated Operations","u":"/asc/250/980/","x":"250 Accounting Changes and Error Corrections","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62dc928accf1706aacb6c67ff860509e78fd0aeba654b279185087f8f5aa8308","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-980-05","l":"Overview and Background","u":"/asc/250/980/#05-overview-and-background","x":"250-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:063ba037a81951c1f8e182ebc9d450f23f0cc3c60e4e0929b2e5a311bcb2043a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-980-15","l":"Scope and Scope Exceptions","u":"/asc/250/980/#15-scope-and-scope-exceptions","x":"250-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:413b413c12c4715da3db8f6da6ef4be090443b625e611e5b04e47faa816a8cc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-980-15","l":"Overall Guidance","u":"/asc/250/980/#h-15-overall-guidance","x":"250-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:859af7a92be6e7b9eab9e4a47f509b5143c576c614d882a2c3b8c45c0ab16cad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"250-980-55","l":"Implementation Guidance and Illustrations","u":"/asc/250/980/#55-implementation-guidance-and-illustrations","x":"250-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d696f547b98f5c788b847a112ff6bd804485909dc53f1d002294d549dcc7c50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"250-980-55","l":"Implementation Guidance","u":"/asc/250/980/#h-55-implementation-guidance","x":"250-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d411f50bd4c472706157a1c6a872705934b8df32881202b3e1c6d0130f525eb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"255-10","l":"Overall","u":"/asc/255/10/","x":"255 Changing Prices","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3fdfd27d2393aa6bab1c1a322b92826258ccd792e910c7e7b63e72fd39931f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"255-10-05","l":"Overview and Background","u":"/asc/255/10/#05-overview-and-background","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94550258ef7785bc512352532b20f6063a47ce964775bf8af4ef5b5905052d6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"255-10-15","l":"Scope and Scope Exceptions","u":"/asc/255/10/#15-scope-and-scope-exceptions","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:968fd0d0b23fe599ca21bb871b9e2495ad8dc519563e4b356726945f95954a7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"255-10-15","l":"Overall Guidance","u":"/asc/255/10/#h-15-overall-guidance","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52a06f8f9265224277d6511037f4f0065c6aa6df370dd2e9c319a9310e45d3d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"255-10-15","l":"Entities","u":"/asc/255/10/#h-15-entities","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01645c6485188bb1a0d84bd0d1d31a8ecaee0ba31ad2a01c25789fcea0f5b1e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"255-10-30","l":"Initial Measurement","u":"/asc/255/10/#30-initial-measurement","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7860e34dd08e48b58b21762017625be73d21962f7528e003a81efe03dcaca026","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"255-10-35","l":"Subsequent Measurement","u":"/asc/255/10/#35-subsequent-measurement","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc2c65d6dc1c8a887dcbd5be843446dc1d66602cfdf0548d3a2a3bb5b04f0382","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"255-10-45","l":"Other Presentation Matters","u":"/asc/255/10/#45-other-presentation-matters","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f635cccd13d5b74ba95904c31f87a6450e8a3c8eadde173798e0864a73ebf119","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"255-10-45","l":"Price-Level Adjusted Financial Statements for Certain Entities in Highly Inflationary Economies","u":"/asc/255/10/#h-45-price-level-adjusted-financial-statements-for-certain-entities-in-highly-inflationary-economies","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d99151528d7a31e19255dda16e332535862d0f829c43bc2ee42b4aa918268f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"255-10-50","l":"Disclosure","u":"/asc/255/10/#50-disclosure","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80a6890b68ddbac1b3a265b9a891fd1a77ab09c3ff0e540eab514fb4034841b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"255-10-50","l":"Introduction","u":"/asc/255/10/#h-50-introduction","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59ccf02c9c4bc64f556724bccc360230b6ea33a3c206b3aa0634d30ede291ca0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"255-10-50","l":"Presentation","u":"/asc/255/10/#h-50-presentation","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce186631c5d5ac10239cdef7940733248b510ff013caf741c041cb3727f0efb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"255-10-50","l":"Measurement","u":"/asc/255/10/#h-50-measurement","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd87768a86a92793965db8f148837a6345e0731d4ecd6f51747dc307a3111846","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"255-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/255/10/#55-implementation-guidance-and-illustrations","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f267648953383b609616375ecc9d52e9aa8529f210aa8f3dcfc821e494bc1e7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"255-10-55","l":"Implementation Guidance","u":"/asc/255/10/#h-55-implementation-guidance","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0c407e5f0566e8f9c137bdf367c1d7da73a1be79dbfdb8b205816a57e3694d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"255-10-55","l":"Illustrations","u":"/asc/255/10/#h-55-illustrations","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c8ae854ac023c4e2fc5907e5e02cc17855b76a6126088a9048c86cc7012359c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"255-10-60","l":"Relationships","u":"/asc/255/10/#60-relationships","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f235e0fabb0af13f2d1cb3e44879f80d36622299a4294f855a65e99dd5faf722","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"255-10-60","l":"Contractors—Federal Government","u":"/asc/255/10/#h-60-contractors-federal-government","x":"255-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d2d7faeda90013c18f2b090bcf6ba6930ef3939edfea4b514f01716e54ca652","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"255-912","l":"Contractors—Federal Government","u":"/asc/255/912/","x":"255 Changing Prices","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df7c0e3f443b0a9251dfbb124d9d0bec2c2156e567dc07d2863a9a74801fb297","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"255-912-05","l":"Overview and Background","u":"/asc/255/912/#05-overview-and-background","x":"255-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b610d9b502773a068530ed4ddea90a265da77c5a78d8b6743b12a6f01c2f0396","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"255-912-15","l":"Scope and Scope Exceptions","u":"/asc/255/912/#15-scope-and-scope-exceptions","x":"255-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8580e02a2e7b54b473d336e085d834ad783c94c2d3425cb262375c5ccad565f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"255-912-15","l":"Overall Guidance","u":"/asc/255/912/#h-15-overall-guidance","x":"255-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97fff343940751c5b81ee1d51a08a28c58a36855f51e8fbc430c9ddde97c5b18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"255-912-50","l":"Disclosure","u":"/asc/255/912/#50-disclosure","x":"255-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70a4dac11148cd6534d968c7ba1459685bf55f16a450bcb1778d206ac9e15850","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"255-912-50","l":"Financial Reporting and Changing Prices","u":"/asc/255/912/#h-50-financial-reporting-and-changing-prices","x":"255-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f63becbbe82d75efb22ffd9c48a29973fedf8ff4de92d613e2da5dfdef126af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"260-10","l":"Overall","u":"/asc/260/10/","x":"260 Earnings Per Share","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d64953ed582d58248017297a9ee86d75ce78f247bb366d7d0fcdb1226c1cd50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-05","l":"Overview and Background","u":"/asc/260/10/#05-overview-and-background","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:692201918be387e90569d35c4d0e6da518f773d419ea5e47b09cd5f02da328a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-05","l":"Master Limited Partnerships","u":"/asc/260/10/#b-05-master-limited-partnerships","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91f960e89d00431b6858892383315fa15400def405067d909058132d244e4ffa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-10","l":"Objectives","u":"/asc/260/10/#10-objectives","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c45906f25e546e480a4ecde8d16ab73e897e79b3b6bbba48919bf95bc180cf3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-10","l":"Basic EPS","u":"/asc/260/10/#h-10-basic-eps","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5991fcb17f72b886ea78b386ceb302bd2bb33cd4675cc6992893a7c8d7c81369","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-10","l":"Diluted EPS","u":"/asc/260/10/#h-10-diluted-eps","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17fa3ee9a1208ec89f1fdfd08c7b060db688f51c69b8e647765b9e192303021e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-15","l":"Scope and Scope Exceptions","u":"/asc/260/10/#15-scope-and-scope-exceptions","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1d52132e1a70f40a450d276ae8101359a1c7c48f3f396c79ef6a76881fd6255","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-15","l":"Overall Guidance","u":"/asc/260/10/#h-15-overall-guidance","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0177c94afa37b6ab5646ea72d982420a06245995c145daf51717d352c7203999","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-15","l":"Entities","u":"/asc/260/10/#h-15-entities","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbb3b5f5e26e6cc189cc00c1ee7048fe61ef0afb27ba0f3a64f6928a3eb01575","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-15","l":"Master Limited Partnerships","u":"/asc/260/10/#b-15-master-limited-partnerships","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f72f1e53455ddba23af5b60c01b7605cfb72b2b9b1ff899daa327a75967ee54c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-25","l":"Recognition","u":"/asc/260/10/#25-recognition","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:522c6a1fd3694cdedf52c46af5cdd5dec6f015dee81ad5885ec9753099c90428","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-25","l":"Financial Instruments That Include a Down Round Feature","u":"/asc/260/10/#h-25-financial-instruments-that-include-a-down-round-feature","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aec276cfb65dfc410a5c5d3ec75e4156325cd564866eaf4901c1f4b14439cf6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-30","l":"Initial Measurement","u":"/asc/260/10/#30-initial-measurement","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a9fe1b53e92cd02b3e9f0b1350a6c8e1c271a93da06908e68031d977218fe0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-30","l":"Financial Instruments That Include a Down Round Feature","u":"/asc/260/10/#h-30-financial-instruments-that-include-a-down-round-feature","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d5485b5f524cbb56d138acf970982ee5f01f51de7584d733f4fb27037b3a7c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-35","l":"Subsequent Measurement","u":"/asc/260/10/#35-subsequent-measurement","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbf8871076faabc99938df0c046ab785686ee2a9643c20f9d62aa55ba1523859","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-35","l":"Financial Instruments That Include a Down Round Feature","u":"/asc/260/10/#h-35-financial-instruments-that-include-a-down-round-feature","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d74e33e6af0b484e34dcd1e48a296e5ce1b9a148e8ec8faf78b2b41e660c5e4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-45","l":"Other Presentation Matters","u":"/asc/260/10/#45-other-presentation-matters","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fefc55542dbef4a34ab53723d15e38be3c0fcfeff779ef225e265dc0d4adb442","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-45","l":"Required EPS Presentation on the Face of the Income Statement","u":"/asc/260/10/#h-45-required-eps-presentation-on-the-face-of-the-income-statement","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32ef572c9a1b103abe7f2a3391ac03dd4d8222d5a3023d2550d6492c737ebdac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-45","l":"Basic EPS","u":"/asc/260/10/#h-45-basic-eps","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4602b690ba7e315f2fbb276bd081e14d670d7c2148eca19aead01e4ab25338cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-45","l":"Diluted EPS and Related Topics","u":"/asc/260/10/#h-45-diluted-eps-and-related-topics","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4773c5ebae93ebda679c95e06c3f23ba6507d8c34a6adcbe3b78a7f0bff5d7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-45","l":"Special Issues Affecting Basic and Diluted EPS","u":"/asc/260/10/#h-45-special-issues-affecting-basic-and-diluted-eps","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d74f1c2d69cebee33d2c2228fb73a2d628356c19fb2be77f4b9620f4c1f9e20b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-45","l":"Own-Share Lending Arrangements Issued in Contemplation of Convertible Debt Issuance or Other Financing","u":"/asc/260/10/#h-45-own-share-lending-arrangements-issued-in-contemplation-of-convertible-debt-issuance-or-other-financing","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:789fb979338a4328e154fd5376940879846ca8c40fdc90b9e364865b54a8ee1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-45","l":"Master Limited Partnerships","u":"/asc/260/10/#b-45-master-limited-partnerships","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3947b242c8a946041f2f114310bc87170eb0c26dbe155e38d428af0229501bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-45","l":"Incentive Distribution Rights That Are a Separate Class of Limited Partner Interest","u":"/asc/260/10/#h-45-incentive-distribution-rights-that-are-a-separate-class-of-limited-partner-interest","x":"Master Limited Partnerships · 260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3598d053229b57e7e5904eeb420218de24cacd5e8cade46052682a594fca44e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-45","l":"Incentive Distribution Rights That Are Embedded in the General Partner Interest","u":"/asc/260/10/#h-45-incentive-distribution-rights-that-are-embedded-in-the-general-partner-interest","x":"Master Limited Partnerships · 260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4755b497f1bbaa7d092d3960bab4f198fefa1001d2a7901fbe0f0b3ee86cd49d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-50","l":"Disclosure","u":"/asc/260/10/#50-disclosure","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b937e8e220ebfa016b509bc2c8962c8ff7146486d2754e0abfb3109a4e83e17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-50","l":"Master Limited Partnerships","u":"/asc/260/10/#b-50-master-limited-partnerships","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d043831947879de5bdb7220e4278e1b27ae06e1c704b8f6c2c8d27a0a338d9fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/260/10/#55-implementation-guidance-and-illustrations","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2959eebe189ccad3720fab43b2f8a37ac4c71473f4514f1cb6d89e3d67628785","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-55","l":"Implementation Guidance","u":"/asc/260/10/#h-55-implementation-guidance","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd2017e528939b35698d501135293af2298508b2e3d7a9d01fab69db009d313e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-55","l":"Illustrations","u":"/asc/260/10/#h-55-illustrations","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5848964475bcc671c4271e559957dd2aadc50f90c03d66c33e302d163e3de2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-55","l":"Master Limited Partnerships","u":"/asc/260/10/#b-55-master-limited-partnerships","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43e0d333130d858938923032f0b442fdcb02f4dae8c6155f9871d580be7e2c7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-60","l":"Relationships","u":"/asc/260/10/#60-relationships","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:852504bcc558589c73ff7106ca226c7e3e5f5f7ab49cd969dc5132043ccdd5eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-60","l":"Compensation—General","u":"/asc/260/10/#h-60-compensation-general","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4498e7900acc274d5e1cdb9d91e9eaf2cb1de86a400cbdeda628182cb93c21c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-60","l":"Compensation—Stock Compensation","u":"/asc/260/10/#h-60-compensation-stock-compensation","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae5ca7cf7e37f876792035a7e2fc192ce0f5696a392fd5448d2f61c65950efb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-65","l":"Transition and Open Effective Date Information","u":"/asc/260/10/#65-transition-and-open-effective-date-information","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31aed9dfba2c2dff43e461a2473c6fbc2cb52248ae45cb4f68469f5912a5f5e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-65","l":"Transition Related to the Topic 260 Amendments in Accounting Standards Update No. 2025-12, <em class=\"ph i\">Codification Improvements</em>","u":"/asc/260/10/#h-65-transition-related-to-the-topic-260-amendments-in-accounting-standards-update-no-2025-12-em-class-ph-i-codification-improvements-em-","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad887e5d7edcf17c549240939b19887c8237ce41e1be508b81222971d8ff3852","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-S00","l":"Status","u":"/asc/260/10/#sec-00-status","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9c25a813eec9b4813633d08eff93138d273cd92b38b0cc79b457a91a46a6c3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/260/10/#sec-55-implementation-guidance-and-illustrations","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5921577715d95b5bbfde4b416ac2d58f40c7981c8b2f292003c80406ee5244fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-S55","l":"Effect of Preferred Stock Dividends and Accretion of Carrying Amount of Preferred Stock on Earnings Per Share","u":"/asc/260/10/#h-S55-effect-of-preferred-stock-dividends-and-accretion-of-carrying-amount-of-preferred-stock-on-earnings-per-share","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17a6e4dafa826731f9d880d09f6d4178ef30e89e62e5db51fb576631ec5b00ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-S55","l":"Effect on Earnings Per Share (EPS) Calculation for a Period That Includes the Redemption or Induced Conversion of Preferred Stock","u":"/asc/260/10/#h-S55-effect-on-earnings-per-share-eps-calculation-for-a-period-that-includes-the-redemption-or-induced-conversion-of-preferred-stock","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77e3a32981735271e176efc910c7a25392f3203393191ffbeeb6aebc56e2a2ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-S55","l":"Redemption or Induced Conversion of a Portion of a Class of Preferred Stock","u":"/asc/260/10/#h-S55-redemption-or-induced-conversion-of-a-portion-of-a-class-of-preferred-stock","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69f46d0c2a1042bd5d192027d6f71fd8da788846485bea6547492fed179be24f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-S55","l":"Effect of Subsequent Increases or Decreases in the Carrying Amount of Redeemable Securities on EPS","u":"/asc/260/10/#h-S55-effect-of-subsequent-increases-or-decreases-in-the-carrying-amount-of-redeemable-securities-on-eps","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b208a2a35ff765459445e538ab199b0e85c3ba21f1f7bba0af0f9e54f29962b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-S55","l":"Nominal Issuances and Initial Public Offerings","u":"/asc/260/10/#h-S55-nominal-issuances-and-initial-public-offerings","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bc6ed6467f6fc5029fa2cff43b4587889a78d13ad9319b0f6364d6f9932b168","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"260-10-S99","l":"SEC Materials","u":"/asc/260/10/#sec-99-sec-materials","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b02008bd6814b0e3200a895d9719dbf5817c790f609d28d4d05a4f4e5851bc0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"260-10-S99","l":"SEC Staff Guidance","u":"/asc/260/10/#h-S99-sec-staff-guidance","x":"260-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99341c8f7be67eef652d9411e4feba69595b0089dbd6ae95e81899a60d1f97b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"270-10","l":"Overall","u":"/asc/270/10/","x":"270 Interim Reporting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26125bf0c4ab0c541c6042101605c49d0187f503f327ada557b6ab4197348d4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-10-05","l":"Overview and Background","u":"/asc/270/10/#05-overview-and-background","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:183919d02f1782d24885996aaa3f3e4f85b328bfd69b31cd396852d4402ce4eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-10-10","l":"Objectives","u":"/asc/270/10/#10-objectives","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7d5bd3fd7767d367ec02b81568f56efaea36e0bb54508ccddc268e94c80b7e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-10-15","l":"Scope and Scope Exceptions","u":"/asc/270/10/#15-scope-and-scope-exceptions","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a0b19514cf6a7460576ec4d4992242dc62d4fca57c5415f38f8bffe17d006ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-15","l":"Overall Guidance","u":"/asc/270/10/#h-15-overall-guidance","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e2cb01689ca3021f230e42201659ba927c053f35f6690b80fd6fd622b46cf2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-15","l":"Entities","u":"/asc/270/10/#h-15-entities","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3243acf7ae154c28f4492e75a080659615b98873970cddfc87db1ceb3f583b3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-15","l":"Other Considerations","u":"/asc/270/10/#h-15-other-considerations","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6103c2ae7de4d93409535027533d9cff6cbb49cd645bea48a31e73e4b7d35179","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-10-45","l":"Other Presentation Matters","u":"/asc/270/10/#45-other-presentation-matters","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d7b26ebfb6451d0938fbdb25210d4c00d0ba17ea8233e29f3ee5b8e38edf3a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-45","l":"Accounting Principles and Practices","u":"/asc/270/10/#h-45-accounting-principles-and-practices","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d6c2a1fa7b5261658026095f123621965409c3105d5b34803bd14246a2725d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-45","l":"Revenue","u":"/asc/270/10/#h-45-revenue","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac97c87779885461dd23ab1e773737fbbee519ae864b2aa232bcdf20c65967d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-45","l":"Costs and Expenses","u":"/asc/270/10/#h-45-costs-and-expenses","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:641f4aa793cd7866b93380d824797d231148db52af7c81b15a8eafd28463d258","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-45","l":"Seasonal Revenue, Costs, or Expenses","u":"/asc/270/10/#h-45-seasonal-revenue-costs-or-expenses","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e95e0d47281a18be2f5936d9e971d44054a4a33681aa47b4dffe7969af026e59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-45","l":"Unusual or Infrequent Items and Disposals of Components","u":"/asc/270/10/#h-45-unusual-or-infrequent-items-and-disposals-of-components","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6e7be862f9e68493e62b4badf80e95eec792015bc1b4237af08ea7b07bbabc0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-45","l":"Accounting Changes in Interim Periods","u":"/asc/270/10/#h-45-accounting-changes-in-interim-periods","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4e8c47e85415b1f6482e0284083807066896eae2feb420283dea2ae7c5189ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-45","l":"Adjustments Related to Prior Interim Periods of the Current Fiscal Year","u":"/asc/270/10/#h-45-adjustments-related-to-prior-interim-periods-of-the-current-fiscal-year","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67bb6562514ba6543a618381f73a2edc6f0cb1c88bcc3ed0eab63d3ca66073db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-45","l":"Guidance Related to Presentation of Other Topics at Interim Dates","u":"/asc/270/10/#h-45-guidance-related-to-presentation-of-other-topics-at-interim-dates","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95e6297179ff20b62346ac6b6b7f142ba8084d5d63a14583b3c9022b6df06d9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-45","l":"Form and Content of Interim Financial Statements and Notes","u":"/asc/270/10/#h-45-form-and-content-of-interim-financial-statements-and-notes","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:577e03720af87edf9bf44df461453b767074f2b05842c109bf6f55334c7aa22c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-10-50","l":"Disclosure","u":"/asc/270/10/#50-disclosure","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc87a3acd4036a6907ab6a60d665fe9cdd819f60078914784a791f30f30f600d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-50","l":"Disclosure of Summarized Interim Financial Data by Publicly Traded Companies","u":"/asc/270/10/#h-50-disclosure-of-summarized-interim-financial-data-by-publicly-traded-companies","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc98d262cb3268a8b912933b577c7b8bbf741d6b24315bec57c95d113520a744","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-50","l":"Unusual or Infrequent Items","u":"/asc/270/10/#h-50-unusual-or-infrequent-items","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1df6d1d85d3d83f49f0ec6fa07ba0c0c482650d6f2010ef8eb520fb6971a9d8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-50","l":"Contingencies","u":"/asc/270/10/#h-50-contingencies","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e3692168997a87c1b69f54027ecb992f967b9843e9d87889fc2d72c2e5ba329","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-50","l":"Leases","u":"/asc/270/10/#h-50-leases","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e13b2f2e62ba1898ff633287475f9dd634afc6e8758a73c7917293619fd6698e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-50","l":"Guidance Related to Disclosure of Other Topics at Interim Dates","u":"/asc/270/10/#h-50-guidance-related-to-disclosure-of-other-topics-at-interim-dates","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:474524eaa40206a4166b2231afa8048cea0c5f1e0e291019b6dacbd1ab773a40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-50","l":"Disclosure Requirements of This Topic","u":"/asc/270/10/#h-50-disclosure-requirements-of-this-topic","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6732350e78de4ae70ca05d3bf83b49fde944db8f9501bc966758c407b6788e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-50","l":"Interim Disclosure Requirements of Other Topics for Condensed Statements","u":"/asc/270/10/#h-50-interim-disclosure-requirements-of-other-topics-for-condensed-statements","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdbe74107ed283a4bb3236f1914b6208cf818a86ea1ce340023578b1157ead1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-50","l":"Disclosure Principle","u":"/asc/270/10/#h-50-disclosure-principle","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0a74d564fdb8c8b6c5896cceb0b0fc4daf4673278323ca9ae8959279d3d37c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-10-60","l":"Relationships","u":"/asc/270/10/#60-relationships","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d2151fc2e031f70145f3d13cfe23d338d8e80d054effac9cdc7e17e812b52ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-60","l":"Fair Value Measurements and Disclosures","u":"/asc/270/10/#h-60-fair-value-measurements-and-disclosures","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce7231a3f49810be4719f0ae79f34e3dbac61b5b5e7a176625f5ebe5d94457c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-10-65","l":"Transition and Open Effective Date Information","u":"/asc/270/10/#65-transition-and-open-effective-date-information","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5e1a75ec9bcdab6263a9429b3c42b12df56e6fb24016b870761aaddff6a44dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-65","l":"Transition Related to Accounting Standards Update No. 2025-11, <em class=\"ph i\">Interim Reporting (Topic 270): Narrow-Scope Improvements</em>","u":"/asc/270/10/#h-65-transition-related-to-accounting-standards-update-no-2025-11-em-class-ph-i-interim-reporting-topic-270-narrow-scope-improvements-em-","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0befe5587f5dfda19ff82d228ebfd90ca4d431cf764c0c09af9e8ff55dbd3bbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-10-S00","l":"Status","u":"/asc/270/10/#sec-00-status","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0709185673ed08c97a99c4fee058c9dffbedda2de90abb04a75b42206b076309","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-10-S45","l":"Other Presentation Matters","u":"/asc/270/10/#sec-45-other-presentation-matters","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a271f3da2a44ec68226bcdbf9e0b9adcd489c87c646a30d3620d1e6f678128c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-S45","l":"Form and Content","u":"/asc/270/10/#h-S45-form-and-content","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36a35e6f1d3b6ddd5454444d8159dbba308a808aa9414f3683216889d5902276","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-S45","l":"Separately Presented Captions Previously Combined","u":"/asc/270/10/#h-S45-separately-presented-captions-previously-combined","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49210dcd00b5c4f25c2548681ebce9d3edae4768bc46791f4c539ad8b5605850","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-S45","l":"Separate Presentation of Inventory Components","u":"/asc/270/10/#h-S45-separate-presentation-of-inventory-components","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64857373afbb8ab9870c42ccdbbb0ec4dd1a9d0331d340765a636342663fc405","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-10-S50","l":"Disclosure","u":"/asc/270/10/#sec-50-disclosure","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:416294cb6ccabf391c4fea7fc00e6f77237a8c601e4f8b1bec40a4fcc4fba30f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-S50","l":"Inclusion of Certain Necessary Adjustments in Interim Financial Statements","u":"/asc/270/10/#h-S50-inclusion-of-certain-necessary-adjustments-in-interim-financial-statements","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f790f776ccab879066da96c9e2b22e17844811b995c1dd972828842afc0d18f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-S50","l":"Required Various Disclosure in Interim Financial Statements","u":"/asc/270/10/#h-S50-required-various-disclosure-in-interim-financial-statements","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33c8abd7c2195ee7bd7d4b5fc8f5768a46ba6e1870be9fe044fa8e286799fa9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/270/10/#sec-55-implementation-guidance-and-illustrations","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba6d99947b8e1536f824f47dca006e5d44545bb34a79c0812f829e10d7635d99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-S55","l":"Computation of when Major Income Statement Captions May Be Combined","u":"/asc/270/10/#h-S55-computation-of-when-major-income-statement-captions-may-be-combined","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5520675c6485e7ba6c1f8cae1b5793820e8235073a756259c4bf43a80d3509ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-S55","l":"Computation of Cash Flows Provided by Operations for the Three Most Recent Years","u":"/asc/270/10/#h-S55-computation-of-cash-flows-provided-by-operations-for-the-three-most-recent-years","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:549a6bff6a40ff1cb25848f5bc97721167245ad03d04f90ae76494d5efff018e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-10-S99","l":"SEC Materials","u":"/asc/270/10/#sec-99-sec-materials","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17f3fbfdc4f2c0d93a58e1a031cfd72e1f89786e5f75de561cafecb3c83735ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/270/10/#h-S99-sec-rules-regulations-and-interpretations","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24d8b0bf5fbd96bfbb5c2a830f58d6d5ad3474b3cef4459ac8a7f50710b81240","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-10-S99","l":"SEC Staff Guidance","u":"/asc/270/10/#h-S99-sec-staff-guidance","x":"270-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac0f7b7f16050fe3656c261b9ded4cb2e3349fc6484116a61d42c4c6099c45cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"270-740","l":"Income Taxes","u":"/asc/270/740/","x":"270 Interim Reporting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77e34489630eedc472a014f32b05aed8f05dc788febb08a009f50843e42ef982","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-740-05","l":"Overview and Background","u":"/asc/270/740/#05-overview-and-background","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:011d2a1880f3c0c502d90cdf1b664634e20d9d2355a093e4eda124bb1ecbc976","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-740-15","l":"Scope and Scope Exceptions","u":"/asc/270/740/#15-scope-and-scope-exceptions","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:533d16659d9e7358b1b91c58a1eb7556b271dd8246da7c88a49909e36ae3b1b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-15","l":"Overall Guidance","u":"/asc/270/740/#h-15-overall-guidance","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:762d28bff8b670e789ac4d534f18ab287c504891967cfefbacc30f20e13616d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-740-25","l":"Recognition","u":"/asc/270/740/#25-recognition","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04a8e6bc4bc2db1c74f0ae5801b1140d44843fec51e5e8daf12e8cb6e206ac86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-25","l":"General Recognition Approach","u":"/asc/270/740/#h-25-general-recognition-approach","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81a28accfb403356125390d7f723e00729ef74f61a94d82ba4ec15f2531559e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-25","l":"Recognition of the Tax Benefit of a Loss in Interim Periods","u":"/asc/270/740/#h-25-recognition-of-the-tax-benefit-of-a-loss-in-interim-periods","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b93ecb24a97cebb3f205151fb41ba3b14ae1c66dad5a007321337f96aa244238","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-740-30","l":"Initial Measurement","u":"/asc/270/740/#30-initial-measurement","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c1940ab6da548b1ed7d6b74978232bb1c48fd1e6bb59492a47361ebf6d482c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-30","l":"General Methodology and Use of Estimated Annual Effective Tax Rate","u":"/asc/270/740/#h-30-general-methodology-and-use-of-estimated-annual-effective-tax-rate","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3446aab4c88c218710d2112b479adda0f93f8e5f0e40a5902bbd4dfd6756b8f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-30","l":"Exclusion of Items from Estimated Annual Effective Tax Rate","u":"/asc/270/740/#h-30-exclusion-of-items-from-estimated-annual-effective-tax-rate","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf32107d1bd483b5bd2446aba88f4a59d394735755acd858d70aff830cd7b862","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-30","l":"Ability to Make Estimates","u":"/asc/270/740/#h-30-ability-to-make-estimates","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6d73003b5a249574ad41d8c0ec4efeea3c73a386c564583532de5607f803bce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-30","l":"Effect of Operating Losses","u":"/asc/270/740/#h-30-effect-of-operating-losses","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14c660c692645a244c9d7e520f9c12e25a1684fe47312efd60d78967278e36e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-30","l":"Determining Income Tax Benefit Limitations","u":"/asc/270/740/#h-30-determining-income-tax-benefit-limitations","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b8a4284214cce0ab0da0e24ee0a422c3b263cd106a11fc75e544bb99605edd7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-30","l":"Multiple Tax Jurisdictions","u":"/asc/270/740/#h-30-multiple-tax-jurisdictions","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5fb059db78d5e7125ba896b41b6f541223b74dd640374e2b0c21830babf3235","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-30","l":"Accounting for Income Taxes Applicable to the Cumulative Effect of a Change in Accounting Principle","u":"/asc/270/740/#h-30-accounting-for-income-taxes-applicable-to-the-cumulative-effect-of-a-change-in-accounting-principle","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51afb149784bd10a01f42a28e46a5b83d5e0511d44a34f912be76e8744e49cb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-740-35","l":"Subsequent Measurement","u":"/asc/270/740/#35-subsequent-measurement","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cae5632b6e66ec183354e3fa74a3aefb839c1d14a69a449fb3250534afeaf79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-740-45","l":"Other Presentation Matters","u":"/asc/270/740/#45-other-presentation-matters","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:774fec0adb5caf701e478c9e3fc4881258907dbc5b46b922f4d93e40289bf46f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-45","l":"Specific Requirements Applicable to Discontinued Operations","u":"/asc/270/740/#h-45-specific-requirements-applicable-to-discontinued-operations","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0082bf6e52d370f157cfbc48d9ebd07cd995a5b08117b9a46b40e0607f041c4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-740-50","l":"Disclosure","u":"/asc/270/740/#50-disclosure","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffb40496268c67fbda58471056657ee737b512a4106d08cf1ce15a2e529ed6e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-50","l":"Variations in Customary Income Tax Expense Relationships","u":"/asc/270/740/#h-50-variations-in-customary-income-tax-expense-relationships","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81359ea673fde891969b75ccac6de08d8fce4195edab32c44f6a1634afc4b3ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-740-55","l":"Implementation Guidance and Illustrations","u":"/asc/270/740/#55-implementation-guidance-and-illustrations","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ecdd4799074c4e84686fec1e6fe912e375cff29b2b07f0d7df63e83daf9ccbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-740-55","l":"Illustrations","u":"/asc/270/740/#h-55-illustrations","x":"270-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1d903a10a7d41d43fb495e0ce68312faf24c851c065af80d1d618bcdb1875e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"270-932","l":"Extractive Activities—Oil and Gas","u":"/asc/270/932/","x":"270 Interim Reporting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8d7893c9ea7b4599695680bcc3fc6257839ee0c6e3fa887ccee4945a8159fdb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-932-05","l":"Overview and Background","u":"/asc/270/932/#05-overview-and-background","x":"270-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2417a48a4e72288baa3f103d67fbdcce7ad34faaba688e86ab1583599b0cc8e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-932-15","l":"Scope and Scope Exceptions","u":"/asc/270/932/#15-scope-and-scope-exceptions","x":"270-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10adb6fc37c274a4eff2484bae4ddc4a4efe767b92a0450979b843458e728878","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-932-15","l":"Overall Guidance","u":"/asc/270/932/#h-15-overall-guidance","x":"270-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00476118bedca20e5d7e8a630ec755e1998f3c0ecd7e3d75125041697a617fc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"270-932-15","l":"Transactions","u":"/asc/270/932/#h-15-transactions","x":"270-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:436c77bd5d4646368ed71a27862e5c6ba10ba5c85c46a05673dff5ce08d5685e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"270-932-50","l":"Disclosure","u":"/asc/270/932/#50-disclosure","x":"270-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d7178a83f18b7a7fd191c33e0ea3dc46d48fb40d845f4fe7753e751c25ccb02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"272-10","l":"Overall","u":"/asc/272/10/","x":"272 Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1211bc070a298226de06186e044014a88faa6a191730ab3cad050d240a0da34a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"272-10-05","l":"Overview and Background","u":"/asc/272/10/#05-overview-and-background","x":"272-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80a9864e0872f9f723e52182807fff77f1de6352b44d33f7b566b337128db3cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"272-10-15","l":"Scope and Scope Exceptions","u":"/asc/272/10/#15-scope-and-scope-exceptions","x":"272-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fbc285eaf1225272109ae3eb6bde3b36bf4b15a1384804d8cf58643a7c44c59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"272-10-15","l":"Overall Guidance","u":"/asc/272/10/#h-15-overall-guidance","x":"272-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:425e1b702f67673e1bfab272e7fd5296c77e6939541b9fbc05d340eb6bbfdc87","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"272-10-15","l":"Entities","u":"/asc/272/10/#h-15-entities","x":"272-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a61261921a2e4f867bb994d25038b5db0c3dd2b974747440def4d6de881df04e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"272-10-45","l":"Other Presentation Matters","u":"/asc/272/10/#45-other-presentation-matters","x":"272-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de9a5ef6f6488b8525354dbc3783d00b4ef91a5d8aac27ba60177326c76b4692","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"272-10-45","l":"Presentation of the Equity Section of the Statement of Financial Position","u":"/asc/272/10/#h-45-presentation-of-the-equity-section-of-the-statement-of-financial-position","x":"272-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0178aa3f21b2d423b688e33a577ab01a38a78fef951507035232fb73c524703","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"272-10-45","l":"Comparative Financial Statements","u":"/asc/272/10/#h-45-comparative-financial-statements","x":"272-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c17bd721245123b9913485db7ebf3e10240bd5c6b0ee8cbcb49669cbd04a6ee4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"272-10-50","l":"Disclosure","u":"/asc/272/10/#50-disclosure","x":"272-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96bee920062135d2114a1868bed0e2f8a6f5c0d2ca179dc93a59042bbf4fe1b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"272-10-60","l":"Relationships","u":"/asc/272/10/#60-relationships","x":"272-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bbf8cd0f4f130003c0fbe5dc8b4a779d1c8858a3c832b4bfb4c8b6b28609484","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"272-10-60","l":"Income Taxes","u":"/asc/272/10/#h-60-income-taxes","x":"272-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cbf28aab733074ce172521c1638f699f0c485e8939955e953129fe3ed314778","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"272-10-60","l":"Business Combinations","u":"/asc/272/10/#h-60-business-combinations","x":"272-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03ee9d332a07309b324fad5ff307c9126944b322b16f7e448638bbdb97ac3fb4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"274-10","l":"Overall","u":"/asc/274/10/","x":"274 Personal Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7298d1bc0bbdf538348989f8fbc928ed4d446207e8cf890d204a9f68596d3195","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"274-10-05","l":"Overview and Background","u":"/asc/274/10/#05-overview-and-background","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b96320618d4b22f7ab95ce797824eb449de6dfbb2fe66e1cd30b9b574e7af69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-05","l":"Basis of Presentation of Personal Financial Statements","u":"/asc/274/10/#h-05-basis-of-presentation-of-personal-financial-statements","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e00956364f2f47aebc0ac7df3824ed0a0d51b6f8c6038345baaf2983dade9e65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"274-10-15","l":"Scope and Scope Exceptions","u":"/asc/274/10/#15-scope-and-scope-exceptions","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7728b9d5bb4664f39bd3f90ef58cf114972facb55e1672a6367793aed2ae9896","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-15","l":"Entities","u":"/asc/274/10/#h-15-entities","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d6e15ad223babca7c7c6922315f4551d8731dc78a40dadbbf8aa13f17b68fd4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-15","l":"Other Considerations","u":"/asc/274/10/#h-15-other-considerations","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3ed0c9822498f3645eaa41930378a949fd516c57ad9cef7d14a4af3974d8d28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"274-10-25","l":"Recognition","u":"/asc/274/10/#25-recognition","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc7ddf746eedfa1c2f127c9eef5b7b0ca42f750abaedc7eb6155c1f997845dbb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-25","l":"The Methods of Presentation","u":"/asc/274/10/#h-25-the-methods-of-presentation","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f52a6a60a66404153a64f8691a671393df36efcef53a43e9959189f35df9122","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"274-10-35","l":"Subsequent Measurement","u":"/asc/274/10/#35-subsequent-measurement","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ddeddaf11a01c31b531e0bd41727dde347747f0d6e95c0e07ae953d8bfd142aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-35","l":"Assets","u":"/asc/274/10/#h-35-assets","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f04ce34f8d8c53831fa0267eb7531d4362272fd3ea506cc42e63355899ba1a24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-35","l":"Liabilities","u":"/asc/274/10/#h-35-liabilities","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8881d028711268615d964fb527f304ba73fa3f8e44217f1dd49e364f0db0b570","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"274-10-45","l":"Other Presentation Matters","u":"/asc/274/10/#45-other-presentation-matters","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ec463b750ef4ed232637f8c4e7453ba66041dfcb231c5c230421114e561f82d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-45","l":"Reporting Entity","u":"/asc/274/10/#h-45-reporting-entity","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6dcbcce04c59244834c5be58382cb993a43b6c6935c3b8c3a5662c15a354cf3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-45","l":"Form of Statements","u":"/asc/274/10/#h-45-form-of-statements","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0db75cd740dfc886e4c102b2cc43a05cc7faadb2e922820908b892b1553b50ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-45","l":"Methods of Presentation","u":"/asc/274/10/#h-45-methods-of-presentation","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac184dcb0da66e4c8b4f2c56c7ecf7d41c0b325a542694547ba0eb2c217195ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-45","l":"Closely Held Businesses","u":"/asc/274/10/#h-45-closely-held-businesses","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:933983714ea796ee777152edf6a1e1c747b02b293ab484e51dff0d6cf3bb4d9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-45","l":"Certain Estimated Income Taxes","u":"/asc/274/10/#h-45-certain-estimated-income-taxes","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ed442f70271f8c8dd11d35231d15ed915fabfdaa961b37b1b04c89bd3ebe8a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-45","l":"Adequate Disclosure","u":"/asc/274/10/#h-45-adequate-disclosure","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd82986e64d92690acd4110e1e0aad398b5390c48189c5d17e022341787bea2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"274-10-50","l":"Disclosure","u":"/asc/274/10/#50-disclosure","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:786b7f31ba8a0feb0f85456c1cc38b8ae45ef0103d717e8cdb54510a5461561d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"274-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/274/10/#55-implementation-guidance-and-illustrations","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b62e747dc62128a292d0ab66a50b69398dea16dfe8d20c05c2942e05ff3564d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-55","l":"Implementation Guidance","u":"/asc/274/10/#h-55-implementation-guidance","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64792b0dab2d0ab12d81901155ccadbe74b780329ade77fca979fa9b42e360c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"274-10-55","l":"Illustrations","u":"/asc/274/10/#h-55-illustrations","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b07d4cd64da3c96fa1b1f0b16fbba5a2e7948a1d822d3a85f357b80f1a788e58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"274-10-65","l":"Transition and Open Effective Date Information","u":"/asc/274/10/#65-transition-and-open-effective-date-information","x":"274-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:327a79124cf380116c47be17e5c5a5ca93a3ae5414c6ca054dbd0dbb4daa0012","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"275-10","l":"Overall","u":"/asc/275/10/","x":"275 Risks and Uncertainties","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08f51f9785ca7ff550813aa1b8162f4f9e4ac7d3fc837c3c4965a9daf54a119d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"275-10-05","l":"Overview and Background","u":"/asc/275/10/#05-overview-and-background","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc0d1d696f8bff3b0fd15de2453f24c5e1dd6637c8190230cc036b62408457cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-05","l":"Nature of Operations","u":"/asc/275/10/#h-05-nature-of-operations","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a073f4f7afaeb846c56c22e7f4a1936a35c2eafcb91656e55973c6dc7340218","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-05","l":"Use of Estimates in the Preparation of Financial Statements","u":"/asc/275/10/#h-05-use-of-estimates-in-the-preparation-of-financial-statements","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4e8a13964c2fda4fe556bfec8bfe5bae186a2f728d01c841f52151133fa943c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-05","l":"Current Vulnerability Due to Certain Concentrations","u":"/asc/275/10/#h-05-current-vulnerability-due-to-certain-concentrations","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52b03db0c19e4ce842df3abafa40f373de0df094673ebd69191b88c14262e111","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"275-10-10","l":"Objectives","u":"/asc/275/10/#10-objectives","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f274004fc9cd358225702f7ee46c21bb14dd8ee763130600ce267e60d159ee7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"275-10-15","l":"Scope and Scope Exceptions","u":"/asc/275/10/#15-scope-and-scope-exceptions","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a777754dc6f3a0aa160c0570c3085915291ed23c4aed271b5614aebea9f3d2cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-15","l":"Overall Guidance","u":"/asc/275/10/#h-15-overall-guidance","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4856e7233a563a9eb1ed04ffd1d9e233cf43e14bfa515f36e4be376fcb83f9f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-15","l":"Entities","u":"/asc/275/10/#h-15-entities","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e79ea1d70c8499d7948b46e7a9859ad250efa05724618de54765c9ea73dcfae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-15","l":"Other Considerations","u":"/asc/275/10/#h-15-other-considerations","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0508434d1782a9d77217ffbc1e720db9bd59ebc5984f9c8b1cdb4f13c83b431e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"275-10-50","l":"Disclosure","u":"/asc/275/10/#50-disclosure","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd23ac000596ad3696afe47df1da270e42d07d7362fb0bd0967581da5d85fc90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-50","l":"Nature of Operations/Activities","u":"/asc/275/10/#h-50-nature-of-operations-activities","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c4c752657358c55dacca73fe3521edd47456dc1625b15a630c43281b79ed306","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-50","l":"Use of Estimates in the Preparation of Financial Statements","u":"/asc/275/10/#h-50-use-of-estimates-in-the-preparation-of-financial-statements","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4083c68d141b31b5c936be1103a47ab5ca4846c293d960ea9c0e446dc422d8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-50","l":"Certain Significant Estimates","u":"/asc/275/10/#h-50-certain-significant-estimates","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae5b50364f61d4fc5d8bab265daabccfa251df87ce153a65615162c433b165f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-50","l":"Current Vulnerability Due to Certain Concentrations","u":"/asc/275/10/#h-50-current-vulnerability-due-to-certain-concentrations","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11557effaf9ce37f95756fce45576bcac3443ac29447f5fa9604fb9cac417cf2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-50","l":"Application of Disclosure Criteria","u":"/asc/275/10/#h-50-application-of-disclosure-criteria","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c419f403e19fae350b5413d2a706cc5f0ddd58e9b1c51f574c24f85e531b079","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"275-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/275/10/#55-implementation-guidance-and-illustrations","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3545961938a05fd9f0ce92072c0b0a51324f651b59875353a3a1e8660a763eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-55","l":"Illustrations","u":"/asc/275/10/#h-55-illustrations","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c27941ba5bd11cff365e3a77e4b660811a554add43bf6e9d303e9168047bdb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"275-10-60","l":"Relationships","u":"/asc/275/10/#60-relationships","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54e295ac8b1603e1b6d719f0e2d9650b9e499e8f81e7b31119b8e10aebe5df50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-60","l":"Interim Reporting","u":"/asc/275/10/#h-60-interim-reporting","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b4acf3ef9537218ee09c73cd834e6e613ed0e34b73e4ead33780bc7cd3097b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-60","l":"Inventory","u":"/asc/275/10/#h-60-inventory","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fd4e854fa560c945e7397885fccb30ac16d77e83c83fa92ad6dceebec7e0921","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-60","l":"Property, Plant, and Equipment","u":"/asc/275/10/#h-60-property-plant-and-equipment","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:592c23deb9ec3836b9e707872fb50d8954445e5feecf6b75ca2cc8fec41d039b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-60","l":"Asset Retirement and Environmental Obligations","u":"/asc/275/10/#h-60-asset-retirement-and-environmental-obligations","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aefd552d7f2683e863d68e446cf4225b5876e5be9cf54261bdbd96632b4477bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-60","l":"Contingencies","u":"/asc/275/10/#h-60-contingencies","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7789314fdcf97edd2b080cc54c8ec39e9f618703056c4df0663f3e93670f7b22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-60","l":"Guarantees","u":"/asc/275/10/#h-60-guarantees","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a04e7692982b54448c842a02af6958e7b74c9b940f577512764494b9fe6655a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-60","l":"Revenue Recognition","u":"/asc/275/10/#h-60-revenue-recognition","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d140764820036b9a14e208983b6db4238877d6a3772366df1f836b89e701216b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-60","l":"Income Taxes","u":"/asc/275/10/#h-60-income-taxes","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:846b62fd92ec671dc9b87591c00c07792f6928826630c0e7c0d3a12c42581458","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-60","l":"Not-for-Profit Entities","u":"/asc/275/10/#h-60-not-for-profit-entities","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c1ca7dc98a5ca6db2551f50d2a7bdf3dcbbbf4770656d7b5f03bb1a3d06584e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-10-60","l":"Software","u":"/asc/275/10/#h-60-software","x":"275-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9870822510a1505868e242a44b49f606d47cd427985d3ca38dc5ed2cbd38a110","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"275-912","l":"Contractors—Federal Government","u":"/asc/275/912/","x":"275 Risks and Uncertainties","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dd3860bbec42a666ef9c83ca46a1e41694e75e227ace5bdd2a7412534431758","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"275-912-05","l":"Overview and Background","u":"/asc/275/912/#05-overview-and-background","x":"275-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56eb795cb19070a35958e53b11b52c8ced0454ad6046a5b11f8a5b75a4e017d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"275-912-15","l":"Scope and Scope Exceptions","u":"/asc/275/912/#15-scope-and-scope-exceptions","x":"275-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52ecd86028a661f9f5c2030b7495fecc3d0be4ce3b1548b02fe0cfba360b4262","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-912-15","l":"Overall Guidance","u":"/asc/275/912/#h-15-overall-guidance","x":"275-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d527a387b11bd2a623877d8718eb18c96c3a336fe3ddf76f778eb0a4bf130842","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"275-912-50","l":"Disclosure","u":"/asc/275/912/#50-disclosure","x":"275-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1e953db5a84c5f717c76cff62023cd69658c51cc3e9cff0c7fc8bf6d48b3b85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"275-912-50","l":"Termination Claims","u":"/asc/275/912/#h-50-termination-claims","x":"275-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:780a1740e801e12eea18258bccd3385c5a69bf90c2be5b07b38418bf5f84e7a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"280-10","l":"Overall","u":"/asc/280/10/","x":"280 Segment Reporting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcb6a7a32add92c5710b858fd40f8892d1728629fa2aa9b45e1c9fbe192238d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-10-05","l":"Overview and Background","u":"/asc/280/10/#05-overview-and-background","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4457566acc6182630d2575dd58db9cdd3bb7a99009619112d198fa07e296853","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-10-10","l":"Objectives","u":"/asc/280/10/#10-objectives","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f023d1c7377aa4a1aeedfced95ea32c197340053c350fa581d574974f1943e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-10-15","l":"Scope and Scope Exceptions","u":"/asc/280/10/#15-scope-and-scope-exceptions","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1fdded629975446aafd1e810fe200edf54353a4083867e279f16549a5cc344a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-10-15","l":"Overall Guidance","u":"/asc/280/10/#h-15-overall-guidance","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b09deb900156fefc65c998a0b0cffc6c8eca0518d61d83380ef30320b4db1c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-10-15","l":"Entities","u":"/asc/280/10/#h-15-entities","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcf458310ed73fb1310778c9276426dc5e8a95720480376cc8dbefb0fe7a4622","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-10-45","l":"Other Presentation Matters","u":"/asc/280/10/#45-other-presentation-matters","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fd07318d74dda82135c57d238e2077681ec0f89cd3e1938c94f5c4769332628","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-10-50","l":"Disclosure","u":"/asc/280/10/#50-disclosure","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:551ab0779aff13331acad6be418792966361b6e9f00af485e995e7dee3ea7ab2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-10-50","l":"Operating Segments","u":"/asc/280/10/#h-50-operating-segments","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d43f0f0f854914d987746796c6f3db73a65c8913d6de84068257bb51fb5330e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/280/10/#55-implementation-guidance-and-illustrations","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35a7e4e7cb93f6a8e43440a7d46233d6f4780fbda4801657e94fd9c8f9ea65f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-10-55","l":"Implementation Guidance","u":"/asc/280/10/#h-55-implementation-guidance","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc05aed82c4dfd5c0d9f549f04b5a9c8afdc7f690723f713ddfe1d5078a89b53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-10-55","l":"Illustrations","u":"/asc/280/10/#h-55-illustrations","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64e7cb9f14ea8e4aef6936923f543a66b1c50a1f8cc5d3b9096e707372719028","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-10-60","l":"Relationships","u":"/asc/280/10/#60-relationships","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2065c77bd5f0ae13448a64bc244b6e8ffa9501cb8a4d1d9abd198fd3c3cc4334","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-10-60","l":"Intangibles—Goodwill and Other","u":"/asc/280/10/#h-60-intangibles-goodwill-and-other","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3385ad3a019b81ed3d59b0753aacf3794aff6e6153e2f75bc6ff0060c56d30bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-10-60","l":"Exit or Disposal Cost Obligations","u":"/asc/280/10/#h-60-exit-or-disposal-cost-obligations","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2319b0e687e40e5ef04c9e0eaf2fbb137205d316e6752d7d6f9b1c507905166","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-10-60","l":"Airlines","u":"/asc/280/10/#h-60-airlines","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c0522265e51d31458ca7d8acbeb6c92a72af1ce542a199ebaf0d9e19330ddbc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-10-60","l":"Entertainment—Casinos","u":"/asc/280/10/#h-60-entertainment-casinos","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81e5d1c4dc77eef42b9cd0d1c9f8c32b2cf78121b2a5de7628de7911dbbde27d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-10-65","l":"Transition and Open Effective Date Information","u":"/asc/280/10/#65-transition-and-open-effective-date-information","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b7faaadcf3ee093672324b6e3953d6eb2ef40f735e6418536bbf823e3d6832a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-10-S50","l":"Disclosure","u":"/asc/280/10/#sec-50-disclosure","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:faad685518413f78ca52c4827de77b1fd65198f51181d6d84eb3f2711cfd5b47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-10-S50","l":"Segment Disclosures","u":"/asc/280/10/#h-S50-segment-disclosures","x":"280-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8608c5bec96c30f6539d1fad958e5d4946519cdca436a71343b926e9b5e35fc6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"280-908","l":"Airlines","u":"/asc/280/908/","x":"280 Segment Reporting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:875e3c7e0d5550deeeea64da57fbbb9d532b1ef28a99a3562835a753a90828aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-908-05","l":"Overview and Background","u":"/asc/280/908/#05-overview-and-background","x":"280-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fb4f458ffd4b624cbdd46508cae2d898d50598caab30946a391c4d10947d370","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-908-15","l":"Scope and Scope Exceptions","u":"/asc/280/908/#15-scope-and-scope-exceptions","x":"280-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3dfce9e79ee80a317c2ca0cea1d6200c770a510faef06ba5ec6c8a683c719b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-908-45","l":"Other Presentation Matters","u":"/asc/280/908/#45-other-presentation-matters","x":"280-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e138aa3fd70054a68bb841ed38fc2f704d5da8a51ba745a499463683f66c286","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"280-924","l":"Entertainment—Casinos","u":"/asc/280/924/","x":"280 Segment Reporting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5fc06346c9e5336f233e1a38452d59cd96551919c00c177c3b06df5936a7284","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-924-05","l":"Overview and Background","u":"/asc/280/924/#05-overview-and-background","x":"280-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29b64bbbce1b314473ca7b9550d3738ac080df8d36a0f7bc128328fe26093fb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-924-15","l":"Scope and Scope Exceptions","u":"/asc/280/924/#15-scope-and-scope-exceptions","x":"280-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f79a275b7c9659b9992efff1f924ccdbc8ca8968b0b44ced68cf71bf5390ff5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-924-15","l":"Overall Guidance","u":"/asc/280/924/#h-15-overall-guidance","x":"280-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:516bfca4c4822da52af723dbebdc60e5f5e751859640d698e203cac3c43b475d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-924-50","l":"Disclosure","u":"/asc/280/924/#50-disclosure","x":"280-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25a560de7aa7fcec82ecb1265c2eed085e2a46efcec9ba667342aaf0a3ec8076","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-924-50","l":"Geographic Segments","u":"/asc/280/924/#h-50-geographic-segments","x":"280-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60762480cead9887d56d2c76e27df93edfa39a39937bdabce81aec616e841cac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"280-932","l":"Extractive Activities—Oil and Gas","u":"/asc/280/932/","x":"280 Segment Reporting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2b2d4c27b5ec73cd21b6ebad8ab8911626c6da9f698e9da6656e9a50a8afaa0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-932-05","l":"Overview and Background","u":"/asc/280/932/#05-overview-and-background","x":"280-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0598235e6c09d44cbeb1a53285035d8510802426761ba4485678c59938753b93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-932-15","l":"Scope and Scope Exceptions","u":"/asc/280/932/#15-scope-and-scope-exceptions","x":"280-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adddb9aa72ec091ef17b562ba59e196d96e99df37942bb535988fc5222c3dd2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-932-15","l":"Overall Guidance","u":"/asc/280/932/#h-15-overall-guidance","x":"280-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f57d6760686faf56c29c1428c559ef73e2ea53a5aae38ad9fb079244af98be7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-932-50","l":"Disclosure","u":"/asc/280/932/#50-disclosure","x":"280-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35e34a61fa9f4b98524d3659dad68f807cdba60395a47fa56196240ff9437346","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"280-954","l":"Health Care Entities","u":"/asc/280/954/","x":"280 Segment Reporting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3498f659b284e16bf3970a3dee5dcdbd56bb8f2d329d8a3d98e9a8bf6e2a9e35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-954-05","l":"Overview and Background","u":"/asc/280/954/#05-overview-and-background","x":"280-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48c1b0fbc902a3f403ad92902f60cba7da1b144d785cc1c8455c90850ad9c36b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-954-15","l":"Scope and Scope Exceptions","u":"/asc/280/954/#15-scope-and-scope-exceptions","x":"280-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be244904ae952837a4f09c0078f2b2bc7b6c1a6b4cddef451b899b7586fdfda1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-954-15","l":"Overall Guidance","u":"/asc/280/954/#h-15-overall-guidance","x":"280-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e6f1b73afa43289594faaf858034cd47241bc75f5f5d0f0fd782c35d3d49061","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"280-954-15","l":"Entities","u":"/asc/280/954/#h-15-entities","x":"280-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c291acd0f6a583b36d04a618e902afe632cf02cbbc59ce2578a775cb058a0d9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"280-954-45","l":"Other Presentation Matters","u":"/asc/280/954/#45-other-presentation-matters","x":"280-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e154a7320857d45ece9c4434e63d6a8beca99e9e57f7e0b900f0813f54d471a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"305-10","l":"Overall","u":"/asc/305/10/","x":"305 Cash and Cash Equivalents","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f84782eb6e7d9bebb280d61a09a7b42289c3df8a6caed0852b5989f51e41bc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-10-05","l":"Overview and Background","u":"/asc/305/10/#05-overview-and-background","x":"305-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03c6be4090fd677cc494d2e432b9145d2039e8a59eab3b1fdf7f7c8eff8d9f22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-10-15","l":"Scope and Scope Exceptions","u":"/asc/305/10/#15-scope-and-scope-exceptions","x":"305-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb465bdce6312781b2949a94830367e8325d6fafd5d61bee6fa762d6e3989ade","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-10-20","l":"Glossary","u":"/asc/305/10/#20-glossary","x":"305-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2708c1485d157b0c40d2bc331648dac5e697a2ff86dd897a905daf9a50efcd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/305/10/#55-implementation-guidance-and-illustrations","x":"305-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e20d362813e58ebd8d74ecfd5cadd5f355e6a534c5fd613836bb6a6ca5cb29a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-10-S00","l":"Status","u":"/asc/305/10/#sec-00-status","x":"305-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e8e6d2005e6b5ba02ac22fe91796d4080843ebeb4b8a84eb8e098f327cbcfba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-10-S50","l":"Disclosure","u":"/asc/305/10/#sec-50-disclosure","x":"305-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:609611af811ffe3f7c52ea5ccf7cfac557540f1c2639ab12da859b7b078187e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"305-942","l":"Financial Services—Depository and Lending","u":"/asc/305/942/","x":"305 Cash and Cash Equivalents","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce0130c46d2e1c56245e69ce155c31cec0ddc78de299d6ae0918ed349dde1c82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-942-05","l":"Overview and Background","u":"/asc/305/942/#05-overview-and-background","x":"305-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b74a7ebd03fd54e9d28366d6f3ceb78a760ed079be2d0ed2f8ea34eb0cf465a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-942-15","l":"Scope and Scope Exceptions","u":"/asc/305/942/#15-scope-and-scope-exceptions","x":"305-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e0454288c07fc0d3a165cba5e6d7b3f44ec5669442bf69da977d1c00565b174","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-942-45","l":"Other Presentation Matters","u":"/asc/305/942/#45-other-presentation-matters","x":"305-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:763076a0170be277d945c916bec9b840c126070dc9f2c6c227a2fc208d46d037","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-942-50","l":"Disclosure","u":"/asc/305/942/#50-disclosure","x":"305-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d78e604bda6e5d73b2f1b3d2c33b8f69ea00196ce87b24e9750cbb1a9af2ef7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"305-946","l":"Financial Services—Investment Companies","u":"/asc/305/946/","x":"305 Cash and Cash Equivalents","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1de2c0484877125ec8724ab5a11a7ede71ea74f0ef27477542d5f13a8569b35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-946-05","l":"Overview and Background","u":"/asc/305/946/#05-overview-and-background","x":"305-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bde353b4f65befa0ec2de162cd1e0c02dc7a716080f17a788a146b38bb08226d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-946-15","l":"Scope and Scope Exceptions","u":"/asc/305/946/#15-scope-and-scope-exceptions","x":"305-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4496660f2d69d8e4f36b43d96d5017e451ae46b59830f9e9bb92ffb101f61270","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-946-45","l":"Other Presentation Matters","u":"/asc/305/946/#45-other-presentation-matters","x":"305-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57040799ccbcf4b3c420a841b8f233d06dde02cba26561e2ea97977a5689383c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"305-954","l":"Health Care Entities","u":"/asc/305/954/","x":"305 Cash and Cash Equivalents","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c707787c8be7ebe11a7b3127b2c54f539ded165a5b6da07df4ef6716195caad1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-954-05","l":"Overview and Background","u":"/asc/305/954/#05-overview-and-background","x":"305-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b671555b81e7ca909b0183317ea54d61184498cd8d47d490df083742c1004ed6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-954-15","l":"Scope and Scope Exceptions","u":"/asc/305/954/#15-scope-and-scope-exceptions","x":"305-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:508596df30daaf6eb22cfdcb7444bcc958cc54045310ec46943789ecbe3393ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-954-20","l":"Glossary","u":"/asc/305/954/#20-glossary","x":"305-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70617903b24606ea368c18f291b163cd468c4f9e866b22b5cfcbef1d7369dd00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"305-954-45","l":"Other Presentation Matters","u":"/asc/305/954/#45-other-presentation-matters","x":"305-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5619f3d0c923257d83ef7361c959526c9098529894e8fa8fed6ed4224c443e5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-10","l":"Overall","u":"/asc/310/10/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ca721ea221a6a5fc56faeb67fbdef132987d1ce8475e061412c61cb084f654e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-05","l":"Overview and Background","u":"/asc/310/10/#05-overview-and-background","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65143dd1b084e7b61bfc9ba8cd12c7dbabd8665dd4e7c7048ced5d94d2f18cca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-05","l":"Receivables in General","u":"/asc/310/10/#h-05-receivables-in-general","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7953cdccdad6976580087455ef3bdd5c969ba9656a387fab1bce5045b03097b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-05","l":"Standby Commitments to Purchase Loans","u":"/asc/310/10/#h-05-standby-commitments-to-purchase-loans","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:081afcfc134147d43fd417179db626853ec37f5d65c4514af0b7936150d242aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-05","l":"Factoring Arrangements","u":"/asc/310/10/#h-05-factoring-arrangements","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:528268537b4f57975ba7e9e6334835db06d70b4aadc2951617d1d0dd5362e48b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-05","l":"Rebates","u":"/asc/310/10/#h-05-rebates","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6667dbba2bedb863ab3f5dd4bc53ffea877986532701caf3cc2cf62e512a0775","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-05","l":"Acquisition, Development, and Construction Arrangements","u":"/asc/310/10/#b-05-acquisition-development-and-construction-arrangements","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9a8506eb2407e130b51b840e3d755a11b04f47c4cf3cdf0072a0583b87db567","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-15","l":"Scope and Scope Exceptions","u":"/asc/310/10/#15-scope-and-scope-exceptions","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70118f6c099ff8b8232ed929858dc63f3821d317482d76ea10f8a4d6437c8885","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-15","l":"Entities","u":"/asc/310/10/#h-15-entities","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a731ff9babedb963a40d71c12e7a3e18ad396526d9d8602eceaee826e202e07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-15","l":"Transactions","u":"/asc/310/10/#h-15-transactions","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7597f8bd62d90af664b7421044526ef34898bb4b448c8699b1ce1e9ba12c5045","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-15","l":"Acquisition, Development, and Construction Arrangements","u":"/asc/310/10/#b-15-acquisition-development-and-construction-arrangements","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67cb5b3e8255390b17fefa099fd5cde1ec2fcc326d9db597ebb9d19637620dec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-25","l":"Recognition","u":"/asc/310/10/#25-recognition","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21c5661f4aafe4274e9e005192d36e28cac8908c66be11e1a19ba092b7ed6fce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-25","l":"Recognition of Certain Types of Receivables","u":"/asc/310/10/#h-25-recognition-of-certain-types-of-receivables","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9869c75320dcd302b3fce4b5e521cd5cc72ea8bcbf9c6d0aa158332a6ae8c26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-25","l":"Recognition of Interest and Fees for Certain Types of Receivables","u":"/asc/310/10/#h-25-recognition-of-interest-and-fees-for-certain-types-of-receivables","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0cf928e595e2a59b02dca1dd70bd592c85fa244acc58a49547f3f5b661300765","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-25","l":"Acquisition, Development, and Construction Arrangements","u":"/asc/310/10/#b-25-acquisition-development-and-construction-arrangements","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2df1350b5e2d11507dd863e77c6e8a13e6ba9cb20837b2545697b809a3835416","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-25","l":"Expected Residual Profit","u":"/asc/310/10/#h-25-expected-residual-profit","x":"Acquisition, Development, and Construction Arrangements · 310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92fbe964ddc572652225a9df6559dd4508aa3b7759630a940a59b905624c6b52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-25","l":"Characteristics Implying Investment in Real Estate or Joint Ventures","u":"/asc/310/10/#h-25-characteristics-implying-investment-in-real-estate-or-joint-ventures","x":"Acquisition, Development, and Construction Arrangements · 310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35283c3d482240c6b4de9e9fe693aea101d7a2dda35a58a045f964d897e3f9e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-25","l":"Characteristics Implying Loans","u":"/asc/310/10/#h-25-characteristics-implying-loans","x":"Acquisition, Development, and Construction Arrangements · 310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d286831ec7ef7110f02b03561dcee2c8df926c649793ba886b1b11606f60248","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-25","l":"Accounting for an Arrangement as a Loan or an Investment in Real Estate","u":"/asc/310/10/#h-25-accounting-for-an-arrangement-as-a-loan-or-an-investment-in-real-estate","x":"Acquisition, Development, and Construction Arrangements · 310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6129232820abb63c35fc501c18b9b3ef7d282634cec0f9e77862e7271e5c0e48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-25","l":"Participations in Acquisition, Development, and Construction Arrangements","u":"/asc/310/10/#h-25-participations-in-acquisition-development-and-construction-arrangements","x":"Acquisition, Development, and Construction Arrangements · 310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:097d06dce93baaeabb96afa23b21ecb9e4724a5d057208a6ad437b8dc06c0ce1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-30","l":"Initial Measurement","u":"/asc/310/10/#30-initial-measurement","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5d84f22c1b90f9eb932698bf881bd7e105f10ad6ff4a5c708553401b63076f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-30","l":"Certain Receivables","u":"/asc/310/10/#h-30-certain-receivables","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb12a63075bbefa5eb610694d3a7960b212725dd69875202803430970d6bd82e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-30","l":"Standby Commitments to Purchase Loans","u":"/asc/310/10/#h-30-standby-commitments-to-purchase-loans","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55e1b7a46081ca37f63cd6c61066ebcd27528c42509aca2e7ac83a1562c1ded3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-35","l":"Subsequent Measurement","u":"/asc/310/10/#35-subsequent-measurement","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1737b286ffa8f5f37eb5b121fbfdb390badb4f71af53ce2f548a5a072cc5002e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-35","l":"Subsequent Measurement of Specific Types of Receivables","u":"/asc/310/10/#h-35-subsequent-measurement-of-specific-types-of-receivables","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5c5c5018817a628582c68a5e97269a300e61750db69c4cb78e042388552bd2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-35","l":"Acquisition, Development, and Construction Arrangements","u":"/asc/310/10/#b-35-acquisition-development-and-construction-arrangements","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50ae00c0bbb0882e59435590715d26edb914255e49dde2b3c7701c719f4ccebc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-35","l":"Changes in Initial Determination Factors","u":"/asc/310/10/#h-35-changes-in-initial-determination-factors","x":"Acquisition, Development, and Construction Arrangements · 310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3024e5850c11f9460c6c37fb6d394bcb18b61e684f67cc9964982c884f4f0684","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-35","l":"Other Matters","u":"/asc/310/10/#h-35-other-matters","x":"Acquisition, Development, and Construction Arrangements · 310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce7493e5413e0a4eccd3a5bacc14c008a71fd913c9dfc2b2a1a72355d660a442","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-40","l":"Derecognition","u":"/asc/310/10/#40-derecognition","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0d0d25fb5119a2d67e8a787626a2351dad61673403e1d984c46f905ea951640","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-40","l":"Transfers of Receivables","u":"/asc/310/10/#h-40-transfers-of-receivables","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fd7e421432766e6462cbeb3f386e037abf3d81355b4f5b27a6efa237547171d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-40","l":"Classification and Measurement of Certain Government-Guaranteed Mortgage Loans upon Foreclosure","u":"/asc/310/10/#h-40-classification-and-measurement-of-certain-government-guaranteed-mortgage-loans-upon-foreclosure","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8c12b122f66548f603edcf247290c91fbb7921ced62aaa9752eda6b60c6296a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-40","l":"Acquisition, Development, and Construction Arrangements","u":"/asc/310/10/#b-40-acquisition-development-and-construction-arrangements","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bafe6d046cbc51add6624caf3e5ecb8b10071b4079dac1cd4909fbd72e1b996","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-45","l":"Other Presentation Matters","u":"/asc/310/10/#45-other-presentation-matters","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b083f04323fc8be333120496701a829185648a14d1e86affd75c7abf68e0336f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-45","l":"Nonmortgage Loans or Trade Receivables","u":"/asc/310/10/#h-45-nonmortgage-loans-or-trade-receivables","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9fe53380b65b8b26de271e7c6fd99716e3a5aa2eb0802013405922f9a1a6425","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-45","l":"Foreclosed or Repossessed Assets","u":"/asc/310/10/#h-45-foreclosed-or-repossessed-assets","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36fddc35f3d0ce97eeca98cd337e1674da2eca7336d44d3f762c7f33b8846c94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-45","l":"Discount and Premium","u":"/asc/310/10/#h-45-discount-and-premium","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77671430cfa66255903096a4861cd9d19d6e3b0a008ee8402375217a67c027d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-45","l":"Unearned Discounts","u":"/asc/310/10/#h-45-unearned-discounts","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8e53949c86672af04715f2a2e4813152d991788bd28c7ba53cd09c8d400195b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-45","l":"Receivables Classified as Current Assets","u":"/asc/310/10/#h-45-receivables-classified-as-current-assets","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c5087e929ee044cad42b8b326486b33fbbdd5cf08ffc88d01021b86141a7b10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-45","l":"Cash Flows","u":"/asc/310/10/#h-45-cash-flows","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c9b3510f44a7ad839fa5eb0eb252c7c779fc798f753f68192b8e07dbf9b1300","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-45","l":"Receivables from Officers, Employees, or Affiliates","u":"/asc/310/10/#h-45-receivables-from-officers-employees-or-affiliates","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e5a353813cee3d897c6c9c1bc7b758f10ce10811539209d449be803fbd2c579","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-45","l":"Note Received as an Equity Contribution","u":"/asc/310/10/#h-45-note-received-as-an-equity-contribution","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31723c7c76eba7cea9cf4d378b64c3b5bdfa310d60d84110cf88c48722eb2e3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-45","l":"Acquisition, Development, and Construction Arrangements","u":"/asc/310/10/#b-45-acquisition-development-and-construction-arrangements","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b42484e67be3b7c463b3bd972c80b5964c823794a999ffcf908b9f8def82cf0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-50","l":"Disclosure","u":"/asc/310/10/#50-disclosure","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e286b7e8c99091bf91f7036bcd7b1ccba30208012156c25de56061d6f0e5badc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-50","l":"Accounting Policies for Loans and Trade Receivables","u":"/asc/310/10/#h-50-accounting-policies-for-loans-and-trade-receivables","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ee68f4393a186e4a872af0cfe63be21afa0da4bb811d8371d0d81666943109e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-50","l":"Assets Serving as Collateral","u":"/asc/310/10/#h-50-assets-serving-as-collateral","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90971d6a20d8f90ccbad2ec26dd23476418e62abe21cb38b4adcc174d7de03b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-50","l":"Foreclosed and Repossessed Assets","u":"/asc/310/10/#h-50-foreclosed-and-repossessed-assets","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fd8e31ff17b2488c8506a3dea2a2abc8c7fe873f20dd5d180f4777dc471b904","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-50","l":"Risks and Uncertainties","u":"/asc/310/10/#h-50-risks-and-uncertainties","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ef22f2a5bf850196330dbdc9685015f83061751456c98b31a53b67f9b31f9e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-50","l":"Fair Value Disclosures","u":"/asc/310/10/#h-50-fair-value-disclosures","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f84da9c57b57b9b5ff5baa403e9ee779c090707e67fda0c83f8f6170b10bf57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-50","l":"Loans in Process of Foreclosure","u":"/asc/310/10/#h-50-loans-in-process-of-foreclosure","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb5830e4da53985ff10e1223bdb205dd7d781d69025bddace50e6f2baa624703","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-50","l":"Modifications","u":"/asc/310/10/#h-50-modifications","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:082d35d555cc9f440516a273f8b3faa50dc547560d36b856649f18fe555e89ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/310/10/#55-implementation-guidance-and-illustrations","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e162076d8e2b62e1557febccf17732df558e85a6802f0684028b966c9ef8728b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-55","l":"Illustrations","u":"/asc/310/10/#h-55-illustrations","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d0f90b31be3f1e0b7153b36a7ba8024390a69c9c143280f6a46e3e11794c65e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-60","l":"Relationships","u":"/asc/310/10/#60-relationships","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d81a5fb61e7af45a9dd1aeaf3a2c701c8120c2525c28c4d0a0c86107400f93bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-60","l":"Liabilities","u":"/asc/310/10/#h-60-liabilities","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdec6ccc275d0d3290cfd6bff713cd86f69c2ac20595380046e18ef8caabda85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-60","l":"Contingencies","u":"/asc/310/10/#h-60-contingencies","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df02c6f8e3277189428c9c4651be726a8e03ae95e7e91b70670cd09f24ea9693","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-60","l":"Guarantees","u":"/asc/310/10/#h-60-guarantees","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:021e484525afad7a82e1449d1f08e7633101be6ce57dc6acc38aab01b9516d29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-60","l":"Transfers and Servicing","u":"/asc/310/10/#h-60-transfers-and-servicing","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a44325910ae9468f7f99ef8b9819292a936343a9c48f70a66a0f43c73e2e9318","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-65","l":"Transition and Open Effective Date Information","u":"/asc/310/10/#65-transition-and-open-effective-date-information","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8000822c047e31bfeee478cb9653e8b03422bc2f27a7cf53c35c5787c79ddddc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-S00","l":"Status","u":"/asc/310/10/#sec-00-status","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df7cf57ac15eeae30cec94d3341614b659bc8cffe5100b125305710b644c37ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-S35","l":"Subsequent Measurement","u":"/asc/310/10/#sec-35-subsequent-measurement","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a589b75959595585cadea5c98012d63ac41a8c1ebc522285bb45afcca242b673","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-S35","l":"Accounting for Loan Losses by Registrants Engaged in Lending Activities","u":"/asc/310/10/#h-S35-accounting-for-loan-losses-by-registrants-engaged-in-lending-activities","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cc8420b3f9c1f70788c66058a512b4e49958efd5fcab9b24752e866e773058c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-S45","l":"Other Presentation Matters","u":"/asc/310/10/#sec-45-other-presentation-matters","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08e8e0da1355281ee7a7698242e98e7c740433665d3db9d6fdbb7a162bd3fe3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-S45","l":"Receivables Arising from the Issuance of Capital Stock to Officers or Other Employees","u":"/asc/310/10/#h-S45-receivables-arising-from-the-issuance-of-capital-stock-to-officers-or-other-employees","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b2ac532405a86c6a1f41b693a8c0e30c1a2546b6a2ee13ea29445d98c2c20c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-S45","l":"Notes or Other Receivables from a Parent or Another Affiliate","u":"/asc/310/10/#h-S45-notes-or-other-receivables-from-a-parent-or-another-affiliate","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b5ef83b71169cfa324da66c996a137b9a9ceeaa9ca2bc2d5e05fbe7da703a9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-S50","l":"Disclosure","u":"/asc/310/10/#sec-50-disclosure","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8024fa5b5aeb7ce045f82d4a6bf4aa02bfe8b21a564b57a95119090b3aeea426","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-S50","l":"Disclosure Requirements for Accounts and Notes Receivable","u":"/asc/310/10/#h-S50-disclosure-requirements-for-accounts-and-notes-receivable","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b71a5dbbc6f89ae719ccb696c941f5f1149a53f82b603b73f8be6d8331dbdee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-S50","l":"Acquisition, Development, and Construction Arrangements","u":"/asc/310/10/#b-S50-acquisition-development-and-construction-arrangements","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ddf32fd9f03d75f5e0527da81bc480e877cf48339e2459488e033391f17337d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-S50","l":"Disclosures Related to Acquisition, Development, and Construction Arrangements","u":"/asc/310/10/#h-S50-disclosures-related-to-acquisition-development-and-construction-arrangements","x":"Acquisition, Development, and Construction Arrangements · 310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c810093b7241bd265373634ac0f8517d932207628f92f5a420b6cf01359bf26b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/310/10/#sec-55-implementation-guidance-and-illustrations","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07330d58c580217bee46c772519f393c1a3b44b5fb731b903e34450501f76a21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-S55","l":"Acquisition, Development, and Construction Arrangements","u":"/asc/310/10/#b-S55-acquisition-development-and-construction-arrangements","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c76803fd2542ab6c6fcbbf01b71304876f561257e76d1476c19002b4864a983b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-S55","l":"Criteria for Loan Accounting","u":"/asc/310/10/#h-S55-criteria-for-loan-accounting","x":"Acquisition, Development, and Construction Arrangements · 310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daa15113d1875c35b020c9ce7c00620beb2daa784a07d82c193bb633a404f7b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-10-S99","l":"SEC Materials","u":"/asc/310/10/#sec-99-sec-materials","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a169621bbca1122b412a42e963f68a34e5c46b2f5226ae8238d3029e7c58ba68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-10-S99","l":"SEC Staff Guidance","u":"/asc/310/10/#h-S99-sec-staff-guidance","x":"310-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdf6a1b311a84c3bbeb77c236cbe7e4169fa639d3e6e3bfeb3c7b42c20230c51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-20","l":"Nonrefundable Fees and Other Costs","u":"/asc/310/20/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73a74288e44cd7f866cf5f0687fadb421b2aa52fd5b6e562d4e2158a03e4b5a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-20-05","l":"Overview and Background","u":"/asc/310/20/#05-overview-and-background","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d448dd5e7c176cfeca9c0d69fde4426a1f3a3646b29dd3f777c82c06a49a7d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-05","l":"Nonrefundable Fees and Costs","u":"/asc/310/20/#h-05-nonrefundable-fees-and-costs","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11dafebb619c25fe07b827f1c15dbc3052a20c1f2d80c0ebd4d36d2f9968ee25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-05","l":"Credit Card Arrangements","u":"/asc/310/20/#h-05-credit-card-arrangements","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4b2f363592d00e4692ae266c814b804236c6211404a6487fd1dbba19b5d0023","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-20-15","l":"Scope and Scope Exceptions","u":"/asc/310/20/#15-scope-and-scope-exceptions","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e8f85cdaf8aeb8b22488111d5f20a56d77987065c17b634342121d34242579c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-15","l":"Entities","u":"/asc/310/20/#h-15-entities","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fba0deca21237a69690ab312d8f0ddf2193ab42362336652aa99aa1fb7ad4473","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-15","l":"Transactions","u":"/asc/310/20/#h-15-transactions","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1174cc0ad6fc768863cf1f019c5924edcd6f6a53a32c50eec62e854568204800","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-15","l":"Instruments","u":"/asc/310/20/#h-15-instruments","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2b8cd43ff8b71005e07ee7ca36341fa9b4ab1d97632d8e60ff8505372c0d1c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-15","l":"Other Considerations","u":"/asc/310/20/#h-15-other-considerations","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11cd2f6cefc592fdb9ada70181aa5262dcbb99b6d224d6df496a0997e5fc215b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-20-25","l":"Recognition","u":"/asc/310/20/#25-recognition","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:607a44fd3501a4939ff090625450f3e7458727f0afb93621fd494918d71d3616","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-25","l":"Loan Origination Fees and Direct Loan Origination Costs","u":"/asc/310/20/#h-25-loan-origination-fees-and-direct-loan-origination-costs","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:037b4b41298635d6d215d19c16849df5cfa62fb123d360b3c1b8c5f076cef95a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-25","l":"Other Lending-Related Costs","u":"/asc/310/20/#h-25-other-lending-related-costs","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5f3cb7e6eb276bc464914dca1ea7458b04e47a11dab5348f84238d8b7d23dc9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-25","l":"Cost Determination","u":"/asc/310/20/#h-25-cost-determination","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56d348abb23571922fdd02d9fa24e34e6c652409c3e11cb49b9286ae277eb319","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-25","l":"Commitment Fees","u":"/asc/310/20/#h-25-commitment-fees","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7774f3dbf54b4e7c6d12657079bb90f5fd52b6d2198752ca430b98773cdeef0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-25","l":"Credit Card Fees and Costs","u":"/asc/310/20/#h-25-credit-card-fees-and-costs","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f9cd03acb22e3b5baa4acb211503b93f41b45bf50edbe2b3763dd70190fc99e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-25","l":"Loan Syndication Fees","u":"/asc/310/20/#h-25-loan-syndication-fees","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b41f456304bf8fb78ebabfecd72f2fa8c36f9e1643fde8350f75d56102f0f5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-25","l":"Purchase of a Loan or Group of Loans","u":"/asc/310/20/#h-25-purchase-of-a-loan-or-group-of-loans","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f012764243f498c21dc04b61708dbf406ef37fe9ae0df990b6d1e5b8d9edf9f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-25","l":"Independent Third Parties","u":"/asc/310/20/#h-25-independent-third-parties","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c18467df75bb9da91eda3fb214ab22788a5724831413da6c51c579ce4d262401","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-20-30","l":"Initial Measurement","u":"/asc/310/20/#30-initial-measurement","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9feddb92cb8e9bfee98347a4b994990ebe09ec6828836a37dd44982aa2054ac3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-30","l":"Loan Origination Fees and Costs","u":"/asc/310/20/#h-30-loan-origination-fees-and-costs","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb40b85c959d86abab0419d921b53fb704c24536b994a52f04fd5c56786abaac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-30","l":"Syndication Fees","u":"/asc/310/20/#h-30-syndication-fees","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7503e1d2cf5ee75989f33374a0b622564497c67b5bfa471adf2ac342a5d7c05a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-30","l":"Purchase of a Loan or Group of Loans","u":"/asc/310/20/#h-30-purchase-of-a-loan-or-group-of-loans","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b150f8b1da93b3eb1a13f0614e8af8dc878b5924ed02675f27db2e2f09d73693","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-20-35","l":"Subsequent Measurement","u":"/asc/310/20/#35-subsequent-measurement","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20d647cdeeca3e564d67bcead9dbd00c8669c8665d0bb92ea517f7714fcfff30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-35","l":"Loan Origination Fees and Costs","u":"/asc/310/20/#h-35-loan-origination-fees-and-costs","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aaaf2126ca05a9ed64fb132deac0fe17c43428780202b1c8f1af4478e5420ffe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-35","l":"Commitment Fees and Costs","u":"/asc/310/20/#h-35-commitment-fees-and-costs","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed63d7a5bc3d1431bd3b408abc1c1680121fea480d891c2d5ad42f0ee15fe0ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-35","l":"Credit Card Fees and Costs","u":"/asc/310/20/#h-35-credit-card-fees-and-costs","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eae2d9568f55a6374e1df607582c539e147a7a11982e259ca0c1a08ab5c905d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-35","l":"Loan Refinancing or Restructuring","u":"/asc/310/20/#h-35-loan-refinancing-or-restructuring","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43209e747fdf1adff19faa91c07a597de6de152ca9ded20d72398c1ddf388499","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-35","l":"Purchase of a Loan or Group of Loans","u":"/asc/310/20/#h-35-purchase-of-a-loan-or-group-of-loans","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cb34057ed559e2c466c275c0fca68132c1fd6bc04cb31b98c7911868b65ae6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-35","l":"Interest Method and Other Amortization Matters","u":"/asc/310/20/#h-35-interest-method-and-other-amortization-matters","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99c2ffb543d79d4911722317ffcdcb726ad68f9189cb9556257a0d81e126d84a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-35","l":"Estimating Principal Prepayments","u":"/asc/310/20/#h-35-estimating-principal-prepayments","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab7eaba213a21ec8a9ff3df22ecbf516b70ce68015e6e1830635799490a1575b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-35","l":"Lending Transactions Unrelated to the Origination of Loans","u":"/asc/310/20/#h-35-lending-transactions-unrelated-to-the-origination-of-loans","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:702d6f82fb93dcb51a6c0744993465d131b82f71e03b63a41ff7065eab44c151","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-35","l":"Blended-Rate Loans","u":"/asc/310/20/#h-35-blended-rate-loans","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9321dec57b3451882e46fa6b22a2b6af1a4fbc0101daa2a71df604720eaef797","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-20-40","l":"Derecognition","u":"/asc/310/20/#40-derecognition","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1be1bcd161e8c11b5c5cb438351cf2dbeb660f47a9e30e75bc15d181a854b9f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-40","l":"Commitment Fees","u":"/asc/310/20/#h-40-commitment-fees","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86ae63ff8a3e9d39c0b19f827b1ab0be82948741f8e2ab570ea8b49d364d8f7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-40","l":"Receipt of Assets in Full Satisfaction of a Receivable","u":"/asc/310/20/#h-40-receipt-of-assets-in-full-satisfaction-of-a-receivable","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1ad679e0bdae768261466cc624ee78d8228a8c6fbef441d7fcbaea1b692afc3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-40","l":"Foreclosure","u":"/asc/310/20/#h-40-foreclosure","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c3b75ec5c8e7c311abcdc9497cfd90799eb11f155a2063a1280a838dbbaa854","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-40","l":"Classification and Measurement of Certain Government-Guaranteed Mortgage Loans upon Foreclosure","u":"/asc/310/20/#h-40-classification-and-measurement-of-certain-government-guaranteed-mortgage-loans-upon-foreclosure","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cc5c91787d4d8fd56e2f614160660fac957ead640d2e872cb605350dabdeb21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-40","l":"Sale of Assets from a Loan Refinancing or Restructuring","u":"/asc/310/20/#h-40-sale-of-assets-from-a-loan-refinancing-or-restructuring","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f84e1fa2df8b5807adf90f1a1ae23fb18e640b1d5a1b7b0da30ddd308b8e81e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-40","l":"Cost Basis of Debt Security Received in a Restructuring","u":"/asc/310/20/#h-40-cost-basis-of-debt-security-received-in-a-restructuring","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a001cbb0439c33a70005bcaf61a721a8e0efb2c9e0971f035e90090bb5bf907","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-40","l":"Cost Basis of a Long-Lived Asset Received in Full Satisfaction of a Receivable","u":"/asc/310/20/#h-40-cost-basis-of-a-long-lived-asset-received-in-full-satisfaction-of-a-receivable","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1ad9fee6506c94476d128529dbc1a8c8abcbe7c10e462c90b9bd80eb4828cf1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-20-45","l":"Other Presentation Matters","u":"/asc/310/20/#45-other-presentation-matters","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30dd4f465704411e48cc3b35f3c3b2397f6b2c0455c10f4eb6b964c5d563be80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-45","l":"Balance Sheet Classification","u":"/asc/310/20/#h-45-balance-sheet-classification","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cc1b7012686def031a50db9f355744089953215e795dcb00825c3174e2a8c46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-45","l":"Income Statement Classification","u":"/asc/310/20/#h-45-income-statement-classification","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ebc8479c4dadb9d77eada70b5684b84e01a4d99c7a5c3a99b344d3c11717667","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-20-50","l":"Disclosure","u":"/asc/310/20/#50-disclosure","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35a4acb54a461e361a420b33e83c749fb060e7d1411d4ad7a2f3c7b60b9f3d12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-50","l":"Net Fees and Costs","u":"/asc/310/20/#h-50-net-fees-and-costs","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09248f99933a11e48ffe8f940b3c786ad2ab079ca736c40c25885bd838d0d626","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/310/20/#55-implementation-guidance-and-illustrations","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0aa9f4a4f534f7f759b7fea3a88a4c560640e0d5978ed7d77a553871cf80df4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-55","l":"Implementation Guidance","u":"/asc/310/20/#h-55-implementation-guidance","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09d74c58962f78c22ce341a8efa7e7260b877ff5cc814efbdaf9f45a8e6405b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-55","l":"Illustrations","u":"/asc/310/20/#h-55-illustrations","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c121e419b005393c3e8536388d7e9d4d4a7d2c3772279fa03faa1350511d1d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-20-60","l":"Relationships","u":"/asc/310/20/#60-relationships","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3ff96d5015c0927085cf8e6c69fb9d9488c8f1753883f4679e4099d7e6ff432","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-20-60","l":"Investments—Beneficial Interests in Securitized Financial Assets","u":"/asc/310/20/#h-60-investments-beneficial-interests-in-securitized-financial-assets","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37d146da03ec06d5365fcfa0554c9e101d5fdea09a6ecb659ee165365d524172","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-20-65","l":"Transition and Open Effective Date Information","u":"/asc/310/20/#65-transition-and-open-effective-date-information","x":"310-20 Nonrefundable Fees and Other Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:449a0cbd6cfd99ad21b662cd2cf9408a9878f612ef673fa2d40e519d06ea6dce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-30","l":"Loans and Debt Securities Acquired with Deteriorated Credit Quality","u":"/asc/310/30/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:477b586af2331d03e4310843ce3900089ea7442a7be2b3d188cd51aef2560fdb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-30-05","l":"Overview and Background","u":"/asc/310/30/#05-overview-and-background","x":"310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9c890fd57c64cc92142da641bb04a66d6d565257a2bb8b9ac98b6b53fa4d89c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-30-15","l":"Scope and Scope Exceptions","u":"/asc/310/30/#15-scope-and-scope-exceptions","x":"310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca023247073ab3c0097b763cc9b9ad00fb283cb890664139d7cf4f0e0b1c128f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-30-25","l":"Recognition","u":"/asc/310/30/#25-recognition","x":"310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd7fd88e125fc667de34b2263c663054ad1cecbbf9cdf33bbdc1cbf0fd746af9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-30-30","l":"Initial Measurement","u":"/asc/310/30/#30-initial-measurement","x":"310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21f9c5f6e99d6c0c40a140b804375ade0015454605a0f798ecef9dea629b9cdf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-30-35","l":"Subsequent Measurement","u":"/asc/310/30/#35-subsequent-measurement","x":"310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98640baeb48be88c4501784c96e5f9d40fff00e1377ef3cf25693e67c26d7441","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-30-40","l":"Derecognition","u":"/asc/310/30/#40-derecognition","x":"310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:695431ea7ee73be48e5b91e6dc66646f90cf75ef84326ba019c22df3317678c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-30-45","l":"Other Presentation Matters","u":"/asc/310/30/#45-other-presentation-matters","x":"310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa93a0a86da9cc716bdf27e2ac6c6fe579efbad6d39ffaeb788c23aaa193ce51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-30-50","l":"Disclosure","u":"/asc/310/30/#50-disclosure","x":"310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17c2a5b33a52f77080117955e8187893ebd4793909b7fbdcd0d8af2b27faea33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/310/30/#55-implementation-guidance-and-illustrations","x":"310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2ba6db0060498a95bec58246ca8c8a27196df26d8a5d4e0151b759f7b9ce624","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-30-60","l":"Relationships","u":"/asc/310/30/#60-relationships","x":"310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17612c54548a99855eda1ab0af40cc67ebe97e461f238db339df0ee7f821fde6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-40","l":"Troubled Debt Restructurings by Creditors","u":"/asc/310/40/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0aed8b4e57479f29c1412e93ef7d882f786eb42bfa062a86bc7134ad8ec3876d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-40-05","l":"Overview and Background","u":"/asc/310/40/#05-overview-and-background","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f4a7f9a2a59deeb4c6986ab4f43d0ec4e993c695a7f0c80e677a65d384d9fa9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-40-10","l":"Objectives","u":"/asc/310/40/#10-objectives","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9439e90477bb27a58985a3a62517f2f934a65b5e43907eda072b94ed8a73c74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-40-15","l":"Scope and Scope Exceptions","u":"/asc/310/40/#15-scope-and-scope-exceptions","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88a88e8fd86f7f5c29ac996e7834acb383c1c90e38de01fabe40fc69056c543b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-40-25","l":"Recognition","u":"/asc/310/40/#25-recognition","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04c32a15c233e3bdaa6a159d5b0dca88d0895d10f4471cdd303430d34db7c589","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-40-30","l":"Initial Measurement","u":"/asc/310/40/#30-initial-measurement","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3baa6e8bdd4c58457d758c94bcf5b72ee294e24d21d2f01f0c0e03a2695aa749","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-40-35","l":"Subsequent Measurement","u":"/asc/310/40/#35-subsequent-measurement","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5f5ce6e1b2537ba86ec767e66d5b0862234af11f9951b8a5cad47479c80ca24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-40-40","l":"Derecognition","u":"/asc/310/40/#40-derecognition","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f42002e97b0acc803ca57405bf27e66712c953bf4087693b3d352f2856da1b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-40-50","l":"Disclosure","u":"/asc/310/40/#50-disclosure","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b194febde3d17235418e621cdcde9b49e3a336a368df0522a762c89a31dbfcba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/310/40/#55-implementation-guidance-and-illustrations","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dafcc10b68147085cb3bbc612b1636255f25d784a608c6272b1b9e83b9fa12f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-40-65","l":"Transition and Open Effective Date Information","u":"/asc/310/40/#65-transition-and-open-effective-date-information","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e72bcc35cec412f0def7cfbd3b2f24fb4d19a54d8f19e98b936a7c82e27ca6bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-40-S50","l":"Disclosure","u":"/asc/310/40/#sec-50-disclosure","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57a9f4b93698f5773906f44fc3beaecac6c66f3b9bc4801f13240c71ac854797","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-40-S50","l":"Impaired Loans Restructured in a Troubled Debt Restructuring","u":"/asc/310/40/#h-S50-impaired-loans-restructured-in-a-troubled-debt-restructuring","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e846c9a1711e96a86ce6f92f45af5d74905f7808ef9d94ccb6dec28896e0c64d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-40-S99","l":"SEC Materials","u":"/asc/310/40/#sec-99-sec-materials","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dde2ada957aaa1fbb93e63dd6aead23a9900e832f848fbed9069ebc86d5e1e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-40-S99","l":"SEC Staff Guidance","u":"/asc/310/40/#h-S99-sec-staff-guidance","x":"310-40 Troubled Debt Restructurings by Creditors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a13c3cd6c31d0abbc0684cc44f94dcb51ffc34e745d20954e88b15a03f3c584a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-905","l":"Agriculture","u":"/asc/310/905/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:426a889743096143f6d297722b75d53756931e5beebc96d5f89d6eff681d96c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-905-05","l":"Overview and Background","u":"/asc/310/905/#05-overview-and-background","x":"310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c08a32cd1843fd4db506c28c7af70bda39d6c4836180158f45ca5e14d5cdc64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-905-05","l":"Cooperatives—Patrons","u":"/asc/310/905/#b-05-cooperatives-patrons","x":"310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67898337c9e931f6bcc874a2c26fa4d01d02bfb12560e765892e4d9bf6ab53ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-905-15","l":"Scope and Scope Exceptions","u":"/asc/310/905/#15-scope-and-scope-exceptions","x":"310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2c9e636a80aebde90226bdd20000b663bf4c88f4a2c39c116f15d8fcc26814f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-905-15","l":"Overall Guidance","u":"/asc/310/905/#h-15-overall-guidance","x":"310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a70354dcc2887407c9311d00d3afeb94960c5807de586535b747d0cf7fce658d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-905-15","l":"Cooperatives—Patrons","u":"/asc/310/905/#b-15-cooperatives-patrons","x":"310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5045ff4f968916aca89b4c8a2612f73fec3b8bfe5d9bd85e785a1738f2f21fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-905-25","l":"Recognition","u":"/asc/310/905/#25-recognition","x":"310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44f19d7089a898f8eac2aa1ae61814ad99f72811fb80318f087f9785cac2940a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-905-25","l":"Cooperatives—Patrons","u":"/asc/310/905/#b-25-cooperatives-patrons","x":"310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:444daffff0e873a81e38c9b0e2e74e16418113fb9d312a1fdf926e5baa1c98b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-905-25","l":"Patronage Refunds","u":"/asc/310/905/#h-25-patronage-refunds","x":"Cooperatives—Patrons · 310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f4c4ccd253218b4bd1092c7691167b4acda5c12514698fd374f9e20f4230d5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-905-35","l":"Subsequent Measurement","u":"/asc/310/905/#35-subsequent-measurement","x":"310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23778f8e57f826bc1158c83da65dd3c926946876f9e1c4ddc425c4f6aede673c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-905-35","l":"Cooperatives—Patrons","u":"/asc/310/905/#b-35-cooperatives-patrons","x":"310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7783fcb009238e93497fbead34edffccbf93613b563ceae19f6445f33be32a9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-905-35","l":"Deliveries to Marketing Cooperatives","u":"/asc/310/905/#h-35-deliveries-to-marketing-cooperatives","x":"Cooperatives—Patrons · 310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1a32f5042446520b10a782d72d683427ffb534135cada21e7fdc98dfb166eb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-905-35","l":"Advances","u":"/asc/310/905/#h-35-advances","x":"Cooperatives—Patrons · 310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc77a079dc12cedcf25f2847289ee803d3fc30abe1f029fe979bf685f8570365","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-905-35","l":"Patronage Refunds","u":"/asc/310/905/#h-35-patronage-refunds","x":"Cooperatives—Patrons · 310-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57735ca24f15e2f67da64b96e34fcc4ca9e10c75b6fbfbe190f1e69763c9cbfc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-910","l":"Contractors—Construction","u":"/asc/310/910/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f86cf49657d729c438f8a6b79a8e399ef2cdcbf0873ce0a422a373820379f45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-910-05","l":"Overview and Background","u":"/asc/310/910/#05-overview-and-background","x":"310-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:019adf87db814647651c4a840421ba9cb1cc7542caa9293b46045f10a62a18b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-910-15","l":"Scope and Scope Exceptions","u":"/asc/310/910/#15-scope-and-scope-exceptions","x":"310-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:457967986aeb788d95a7504a6882444e01b7c51024259a1663e45e7c543ec85b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-910-45","l":"Other Presentation Matters","u":"/asc/310/910/#45-other-presentation-matters","x":"310-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82c8515dfe6f81361549b80cb077de35768c18497ed56ab5674bca20dbb1ff59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-910-50","l":"Disclosure","u":"/asc/310/910/#50-disclosure","x":"310-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae5386f4e2070a620f3b192f486e5a4c7505f709a04a1d5706f0bbffde421019","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-912","l":"Contractors—Federal Government","u":"/asc/310/912/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1a84d0985a9011e75cf900727116269b99f2836db4d40f13dd7d0a7d4cc24e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-912-05","l":"Overview and Background","u":"/asc/310/912/#05-overview-and-background","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e5ccaaba4330c04f8346485e0c8b3f1749be592b19fbb4d59db890d6ac3b3ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-912-15","l":"Scope and Scope Exceptions","u":"/asc/310/912/#15-scope-and-scope-exceptions","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:616b6d17ef82ce4812bf20fb32df36c2b5d38fb33604458c7c691ed6801df615","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-912-15","l":"Overall Guidance","u":"/asc/310/912/#h-15-overall-guidance","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:101eb6943decebf20cb1c51398b61c2551f0d6a625021d5d6f15b0b212cbd98c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-912-25","l":"Recognition","u":"/asc/310/912/#25-recognition","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea352c0bd2fe95984eaa0e25bb99e13692b311730a3943523f47beef972953b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-912-25","l":"Cost-Plus-Fixed-Fee Contracts","u":"/asc/310/912/#h-25-cost-plus-fixed-fee-contracts","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c95b884baf44d0ad0c21b00703a21dc87e9e8f45083ed60bb48ed3be2b99451","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-912-25","l":"Termination Claims","u":"/asc/310/912/#h-25-termination-claims","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b331f64cfb799560b625e3d6780694f70f2cd3395926c9b15f80d42b489ff865","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-912-25","l":"Progress Payments","u":"/asc/310/912/#h-25-progress-payments","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:598c6004890426de750fde12ec9b06d78bb7d12bd91647e639470a78e670c934","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-912-35","l":"Subsequent Measurement","u":"/asc/310/912/#35-subsequent-measurement","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa179c5e68a3927ed372dfda527c7a1c25246c1dc1873fb2dcb7cd3d4e44d5b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-912-35","l":"Inventory Items Related to Termination Claims","u":"/asc/310/912/#h-35-inventory-items-related-to-termination-claims","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b278bdefe5531d86ed706e727b1cfa3add5a76cdd2f6eb5b78cd9c43b1ce5fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-912-45","l":"Other Presentation Matters","u":"/asc/310/912/#45-other-presentation-matters","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2d86d8fe95f5917c58851048c69b05bc5fef25cd69bdef5a88a5878c0577b05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-912-45","l":"Balance Sheet","u":"/asc/310/912/#h-45-balance-sheet","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67667f59c2d1129d1c281c0d450e02d6f22d3ef3313ccc597a7904c2b70a51bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-912-45","l":"Cash Flow Statement","u":"/asc/310/912/#h-45-cash-flow-statement","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e4f12c69f9212ae01fc9d55434cde71cb15045255ece66fe17eca79f80defc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-912-50","l":"Disclosure","u":"/asc/310/912/#50-disclosure","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c5b7034f3701de308063dcbcd77d3a854cd7b878dd442d27cccf03c1926ff93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-912-50","l":"Termination Claims","u":"/asc/310/912/#h-50-termination-claims","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e50972f33eadf98832203ff545e5916832132c73d2b57fcd76c8952f85632f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-912-50","l":"Progress Payments","u":"/asc/310/912/#h-50-progress-payments","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00457f322cb2bad92f6a01963aba67d154de093928db925fb42579855bd0b593","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-912-50","l":"Advance Payments","u":"/asc/310/912/#h-50-advance-payments","x":"310-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd7203830ee70b00c2c4cc2f6edf8d21ed808fcd024cf83c97ab676a367c81e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-920","l":"Entertainment—Broadcasters","u":"/asc/310/920/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2531425710dfa91ddb72739e7ad76ba57bdace0f46afa2eb881ac26c63f485d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-920-05","l":"Overview and Background","u":"/asc/310/920/#05-overview-and-background","x":"310-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6a5b1f6c836c16a15d604989825a6f60f081b8a89ede42adc53257533c1f3ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-920-25","l":"Recognition","u":"/asc/310/920/#25-recognition","x":"310-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02662f77f2fe96cea309ec7b7510d6c0e1a9ba624d5a793319b2f74ffd705523","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-940","l":"Financial Services—Brokers and Dealers","u":"/asc/310/940/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c8e71be6646ed13d0c9eb77bd0616526d4a925318d7e6b38ceecab47721974d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-940-05","l":"Overview and Background","u":"/asc/310/940/#05-overview-and-background","x":"310-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37f565d59192eaf822918091321b003a9d9d887ae4e580e7573106c4b1048ba7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-942","l":"Financial Services—Depository and Lending","u":"/asc/310/942/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3aa7fdac7b3cf1c7c4916812883e6a6e695838ac07a24487efd7183e903bc82c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-942-05","l":"Overview and Background","u":"/asc/310/942/#05-overview-and-background","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de87b1689e9f62c9dffd4864f6ade5eaab97f1a69420eba7427f7f3fa317e44e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-942-15","l":"Scope and Scope Exceptions","u":"/asc/310/942/#15-scope-and-scope-exceptions","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8ebc41f48f494f45fed9b83f0ad62d5dbb1a615a4418958e12ccb5c0e9574f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-15","l":"Overall Guidance","u":"/asc/310/942/#h-15-overall-guidance","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0313ab327d57279260c6ecae5e42af7e8f685107f3ef3895a4b6fe3cba2b7107","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-15","l":"Transactions","u":"/asc/310/942/#h-15-transactions","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05970edf1baa7b795e978e96238b79f320e35ce01ba974f3c23a75f5f02660b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-942-25","l":"Recognition","u":"/asc/310/942/#25-recognition","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72c2a182c76f5326995bd440b01a5ba9cfb88a0b1ef863824e2388c6f4cb53f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-25","l":"Debt-Equity Swap Fees and Costs","u":"/asc/310/942/#h-25-debt-equity-swap-fees-and-costs","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39c414367dab749b7a113ba1c27898521512d7a72cdccc999163c76224693610","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-942-30","l":"Initial Measurement","u":"/asc/310/942/#30-initial-measurement","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df5d9a98882e91fb08e0dd9d67b7ed32eee735aefd2a1971a2c43841d8b8d366","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-30","l":"Debt-Equity Swap Programs","u":"/asc/310/942/#h-30-debt-equity-swap-programs","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d48d16666dcc77ada4505e36d89fef111b0fdd6d35c1b7d99629e6d20670143c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-942-35","l":"Subsequent Measurement","u":"/asc/310/942/#35-subsequent-measurement","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0247d80dff20b943e1cbe2966078be3edaddb0a69988d526a10a6ee41116f992","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-35","l":"Loans to Financially Troubled Countries","u":"/asc/310/942/#h-35-loans-to-financially-troubled-countries","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb2f9e978200bcf1d00eb6c0f735989a3fe1c9bd28468b36bcbbfde82e1aacf6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-35","l":"Debt-Equity Swap Programs","u":"/asc/310/942/#h-35-debt-equity-swap-programs","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:230425ff4ae145844d83a7a4e50ef723232a9562d0b7c32a84e93ea144f0e8d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-35","l":"Customers' Liabilities on Acceptances","u":"/asc/310/942/#h-35-customers-liabilities-on-acceptances","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66c5c8beb2489a7d9e6fd27644797f4e01ed3de3f5ea0e1cf9c73abbdd901856","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-942-45","l":"Other Presentation Matters","u":"/asc/310/942/#45-other-presentation-matters","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1495bad89e60ab73c2f746e134495ba06ca5740ba6cca0e29414b8abf2b2d19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-45","l":"Customers' Liabilities on Acceptances","u":"/asc/310/942/#h-45-customers-liabilities-on-acceptances","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b62e61e5856af108175718c0fc950b5e37e15bb5a55477aad5d7c4f093d8964a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-45","l":"Unearned Premiums and Unpaid Claims on Insurance Coverages","u":"/asc/310/942/#h-45-unearned-premiums-and-unpaid-claims-on-insurance-coverages","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6552eabe7074d102f8e37a50bfb06d15ae0a00a5dadf451b70b21b9b99a6aa6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-942-55","l":"Implementation Guidance and Illustrations","u":"/asc/310/942/#55-implementation-guidance-and-illustrations","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65cbb05984af8488bb3ff77b1cb3399c79f2a0126eed9e18e0791a2f2d8ef740","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-55","l":"Debt-Equity Swap Programs","u":"/asc/310/942/#h-55-debt-equity-swap-programs","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:310b27a38abeed738e2c491299a847026da895b59df6aafadbc70456a02a2a71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-942-S00","l":"Status","u":"/asc/310/942/#sec-00-status","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edaf76e346bfb622e7a1aec43cd4eff3b58f266ec1c7e79d89d4f4d1a0d03424","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-942-S35","l":"Subsequent Measurement","u":"/asc/310/942/#sec-35-subsequent-measurement","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afddf37fda5f5cc5be56354558f517f161f09cd981062020776fc11e38793169","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-S35","l":"Reporting of an Allocated Transfer Risk Reserve in Filings Under the Federal Securities Laws","u":"/asc/310/942/#h-S35-reporting-of-an-allocated-transfer-risk-reserve-in-filings-under-the-federal-securities-laws","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d21fe0979eb2ccdf035a69f0b411127f2c101f71cc9e984bc070588d32f239a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-942-S45","l":"Other Presentation Matters","u":"/asc/310/942/#sec-45-other-presentation-matters","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b78ca3570cc62a16d012ff5c148a92e27666b8275ca1444c472bbf9437f7e7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-S45","l":"Loans and Allowance For Loan Losses","u":"/asc/310/942/#h-S45-loans-and-allowance-for-loan-losses","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61399e00bcde47aee02d666e2dfc9923c2511cc4f34319922b973d26660a8e1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-S45","l":"Due from Customers on Acceptances","u":"/asc/310/942/#h-S45-due-from-customers-on-acceptances","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1561cb8205ff763a13c1caeb0b9999f3e900eec401ecf2a8692ddd7ec7a5f4ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-942-S50","l":"Disclosure","u":"/asc/310/942/#sec-50-disclosure","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:316a11639392f6f6ec6b6f96a3d72da0582c6535a99cb965ae403c72626740d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-S50","l":"Loans and Allowance for Loan Losses","u":"/asc/310/942/#h-S50-loans-and-allowance-for-loan-losses","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9536ead90248604d8334d5a89f915e0192b3a6dc38ceabb45f4cbf1201dd3334","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-S50","l":"Due from Customers on Acceptances","u":"/asc/310/942/#h-S50-due-from-customers-on-acceptances","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b4f095718a7f09fca89d49e9d2cd6f2ef3edb07c4c810a65c64e49e64a6bb51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-S50","l":"Deposit-Relending Arrangements","u":"/asc/310/942/#h-S50-deposit-relending-arrangements","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f5e003bacfae09f3c53c46a6afb73660a4b807d6e9dd0f26f080b0143704112","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-S50","l":"Accounting and Disclosures by Bank Holding Companies for a Mexican Debt Exchange Transaction","u":"/asc/310/942/#h-S50-accounting-and-disclosures-by-bank-holding-companies-for-a-mexican-debt-exchange-transaction","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:667e6b41eae8c67bbb5515241000533720122099a237cf1b564f311ca27232bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-S50","l":"Allocated Transfer Risk Reserve","u":"/asc/310/942/#h-S50-allocated-transfer-risk-reserve","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d3a882efaed829faec67c4f8592128c71440b36e3561fe8a236766e3cf61f62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-942-S99","l":"SEC Materials","u":"/asc/310/942/#sec-99-sec-materials","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9e97edac635cb6604ecee0081afa1415a794b8351535106bd3b3d9f8b1153cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-942-S99","l":"SEC Staff Guidance","u":"/asc/310/942/#h-S99-sec-staff-guidance","x":"310-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1aaa9993b8e2cfc000b0522bcda83c6cf6bbb51ba0408ea426333857ba9ca123","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-944","l":"Financial Services—Insurance","u":"/asc/310/944/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5718b070c1e19f555824b50e28769e0ce9d48ee4ca52689bee5fbbba9e32b727","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-944-05","l":"Overview and Background","u":"/asc/310/944/#05-overview-and-background","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87d62bc61f71ef243f71ba2750288235407ba38be67827ad103794a80209e6cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-05","l":"Reinsurance Contracts","u":"/asc/310/944/#b-05-reinsurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec93566f3c85abf51ad6964e7b424095cefa4751e403a222e1942baa88037963","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-05","l":"Financial Guarantee Insurance Contracts","u":"/asc/310/944/#b-05-financial-guarantee-insurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1d9d19f4f5146536138b1fa26c9b1c878b515c786633e0d3eaff9632da4d7a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-944-15","l":"Scope and Scope Exceptions","u":"/asc/310/944/#15-scope-and-scope-exceptions","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55f4db30711014a1ebe3f7031dee256b25225024e49e3dba1900267018baeaa0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-15","l":"Overall Guidance","u":"/asc/310/944/#h-15-overall-guidance","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be9ad7bc056cc525269d87ba07724fb2527f5ab4a49659cbc29a103996ad1ff9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-15","l":"Reinsurance Contracts","u":"/asc/310/944/#b-15-reinsurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:304fe61d10c2c48eddf0046971168aea8b3df2b9e3602f79f81e1f1d9aa2e977","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-15","l":"Instruments","u":"/asc/310/944/#h-15-instruments","x":"Reinsurance Contracts · 310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25237e6b6ddcf9509cf0f9fd4cea54db450a184c52e9ade00bc3ce0f39146848","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-15","l":"Financial Guarantee Insurance Contracts","u":"/asc/310/944/#b-15-financial-guarantee-insurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:445d6d31c41d30d1c51d5e19ea1b127da22e399bf954c21416ee44dbc0416081","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-944-25","l":"Recognition","u":"/asc/310/944/#25-recognition","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c44e2eb4cb35556c3344ff764dbc35a85e12b83b6fbd8597fed8c1cf76103f1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-25","l":"Mortgage Loans","u":"/asc/310/944/#h-25-mortgage-loans","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9326a36aec01572ce2fab3fd1afa0889ac86b3e987bf4fac6714f3426d855520","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-25","l":"Reinsurance Contracts","u":"/asc/310/944/#b-25-reinsurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96414c3c18e72e6c759d74e22be9cbd34f22e7df829c5656289f4c161c351ad0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-25","l":"Reinsurance Recoverables","u":"/asc/310/944/#h-25-reinsurance-recoverables","x":"Reinsurance Contracts · 310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be30ff998adc23bb66ad488da8a1b8b2ccb8d29f8f474a43f75673d31ddc66fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-25","l":"Financial Guarantee Insurance Contracts","u":"/asc/310/944/#b-25-financial-guarantee-insurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4229696a843d568c67889078a48796b0e057ef8d9080181b80c066be6bee4431","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-944-30","l":"Initial Measurement","u":"/asc/310/944/#30-initial-measurement","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f268042658f942e6382c8f01195894c8ff61bc6f36fe0240bfa4aad1eab9ee4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-30","l":"Mortgage Loans","u":"/asc/310/944/#h-30-mortgage-loans","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a97163ac8a62c63bb79bc6ddad0e982a72586cd2d983098abc661e3499c01e33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-30","l":"Financial Guarantee Insurance Contracts","u":"/asc/310/944/#b-30-financial-guarantee-insurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db86cb3bca5e5b496409187a912e79f2830ac9d924922acb5ddc87c31a58157d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-30","l":"Receivable for Future Premiums","u":"/asc/310/944/#h-30-receivable-for-future-premiums","x":"Financial Guarantee Insurance Contracts · 310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af011786ac543dc98cf9e85426c65dcc52dc725188221e946bf22975f7fa3b9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-944-35","l":"Subsequent Measurement","u":"/asc/310/944/#35-subsequent-measurement","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bf3a5978c8a1440a326fc960a46c59740ff52970fe5efb2b2b3f250c71dadfd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-35","l":"Mortgage Loans","u":"/asc/310/944/#h-35-mortgage-loans","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:091512445c2ba532ed5297d886bc63423e7a5552703e530fe79653229cb4fe10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-35","l":"Reinsurance Contracts","u":"/asc/310/944/#b-35-reinsurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edfd79d815a456d3984fa7a3245a59198ec448e9cad0eaa06b10293e50bd354a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-35","l":"Reinsurance Recoverables","u":"/asc/310/944/#h-35-reinsurance-recoverables","x":"Reinsurance Contracts · 310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6aff0c3d2176940376b8b7210b7998b51d1588f87bc5d7eabc5277615e183fe3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-35","l":"Financial Guarantee Insurance Contracts","u":"/asc/310/944/#b-35-financial-guarantee-insurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9996d828e5e5daa5eefd002bd81e4731c5c2b32e109d9ed1d19737aa7253d8c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-35","l":"Unearned Premium Revenue","u":"/asc/310/944/#h-35-unearned-premium-revenue","x":"Financial Guarantee Insurance Contracts · 310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18797bd166b722e973374da5279d07a0c9f1b18f404f53e292fd87a63883f476","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-944-40","l":"Derecognition","u":"/asc/310/944/#40-derecognition","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:384e5401309971ebf3ecebb80baad1136d51ef9db96df74c8004a802caf9c241","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-40","l":"Mortgage Loans","u":"/asc/310/944/#h-40-mortgage-loans","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ceed60e0104b51e54506644ccdedf159674b312ab2e2b8aba172e5481c8737b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-944-45","l":"Other Presentation Matters","u":"/asc/310/944/#45-other-presentation-matters","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c727d6bb193fe22a594cc555353dd33fdb74f7a7d4341c2906dfb02ef5fca131","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-45","l":"Mortgage Loans","u":"/asc/310/944/#h-45-mortgage-loans","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99a9db6e1bcb7747b1312fd7a68d9e59da02cad040da138da3b35bddee785376","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-45","l":"Reinsurance Contracts","u":"/asc/310/944/#b-45-reinsurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac428842c10db3705aa65325c4eacabfd623d1a06eaa3c510e11d024ef6230b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-45","l":"Reinsurance Recoverables","u":"/asc/310/944/#h-45-reinsurance-recoverables","x":"Reinsurance Contracts · 310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22a04e4308c170764cad75b39f62c07ae20265359ae59937fab258aae7d31e0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-944-50","l":"Disclosure","u":"/asc/310/944/#50-disclosure","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73a68d113ea51478783b9b27c2c024c9f52ffd33d7b0db876d25e3246eefa311","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-50","l":"Mortgage Loans","u":"/asc/310/944/#h-50-mortgage-loans","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27217e0dee47e9dc37da40f8545aa27d9d31f385ba484355fba6a20181d6a979","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-50","l":"Reinsurance Contracts","u":"/asc/310/944/#b-50-reinsurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b3cf097763cea1bc467e71de8082858faadf5fbef02542763eca2559a5956c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-50","l":"Reinsurance Recoverables","u":"/asc/310/944/#h-50-reinsurance-recoverables","x":"Reinsurance Contracts · 310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee0dad30ca0a3a13f2ed0657645bc565deb9f831551fcba3744178c118f86886","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-50","l":"Financial Guarantee Insurance Contracts","u":"/asc/310/944/#b-50-financial-guarantee-insurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acf4caad15687a8b48bb518b96f1e576f63f72c20a78e259d48cd3b17dc88980","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-944-55","l":"Implementation Guidance and Illustrations","u":"/asc/310/944/#55-implementation-guidance-and-illustrations","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bae450102ef2a55231b17c13be14f98254dc6fb7a43bab5c08fd80468d6f094","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-55","l":"Financial Guarantee Insurance Contracts","u":"/asc/310/944/#b-55-financial-guarantee-insurance-contracts","x":"310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4a6b6d21ba9c15f93dd7a0acf4e8a86ed74328a7ef6b9a19c3a62f306bbf206","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-944-55","l":"Illustrations","u":"/asc/310/944/#h-55-illustrations","x":"Financial Guarantee Insurance Contracts · 310-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5df38d5141130120b46eccd3f10bd0cf7a5d3a2f247ec8d31bcc2fcbb4eae79c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-946","l":"Financial Services—Investment Companies","u":"/asc/310/946/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24cce1aace732dc4be38a29e43b67a34bcd3e600fc86e440ec395905309998cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-946-05","l":"Overview and Background","u":"/asc/310/946/#05-overview-and-background","x":"310-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0128a1d6a10db406f50d5d73eb79ea42049f363deb9cc219dcb07854a50d9673","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-946-15","l":"Scope and Scope Exceptions","u":"/asc/310/946/#15-scope-and-scope-exceptions","x":"310-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1661cb1537daa4932da915cb5bdaffded4e9eaa2d025de2cda89c7ee2ce823c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-946-15","l":"Overall Guidance","u":"/asc/310/946/#h-15-overall-guidance","x":"310-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:740776128b791a79baedaed15ed378164620c60762abb8d40acaf32075057e67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-946-45","l":"Other Presentation Matters","u":"/asc/310/946/#45-other-presentation-matters","x":"310-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa87cafc67d9a210447d64c2243b57162922d891e2bd8160bd94eb7abb07839b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-946-45","l":"Statement of Assets and Liabilities or Statement of Net Assets","u":"/asc/310/946/#h-45-statement-of-assets-and-liabilities-or-statement-of-net-assets","x":"310-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6398283405bafc0e152aed262a43c6737fc6ddd8fe2bb6b45969a341f9b8cec2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-946-S00","l":"Status","u":"/asc/310/946/#sec-00-status","x":"310-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfe7064f2b9ccdc8992a61955ad465fbd8a1be915b4821fd8f0926ff39b5979e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-946-S50","l":"Disclosure","u":"/asc/310/946/#sec-50-disclosure","x":"310-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa96c514ccef1fa6a8eb1932bb8f8e9b91540efe232e8567a2374f59b2efdb8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-946-S50","l":"Mortgage Loans on Real Estate and Interest Earned on Mortgages","u":"/asc/310/946/#h-S50-mortgage-loans-on-real-estate-and-interest-earned-on-mortgages","x":"310-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25b9763898529415ec9c4b123271b8ab97a2f7f64beaa35d0e607c0acab0fb9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-946-S99","l":"SEC Materials","u":"/asc/310/946/#sec-99-sec-materials","x":"310-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d99435594d56763f703ada6fad543802917a93472fd0ea7953270e0c411c6bc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-946-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/310/946/#h-S99-sec-rules-regulations-and-interpretations","x":"310-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a91209a91f4354f2f8e17b57c8c1ab7d140ff3179caedd9bf635b8e9e350766","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-948","l":"Financial Services—Mortgage Banking","u":"/asc/310/948/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1832beb593ff3bd52e3017d23e958fd7009ce9293459f68709f49c237cfd9e9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-948-05","l":"Overview and Background","u":"/asc/310/948/#05-overview-and-background","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6718eb1bcc935bc328eedafd2ad1ea79348f41c23e2267b0f76db7ea8597b6df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-948-15","l":"Scope and Scope Exceptions","u":"/asc/310/948/#15-scope-and-scope-exceptions","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6178305400925a0b14527054bb898003b96d3f47517852766cca605a4fbaf85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-15","l":"Overall Guidance","u":"/asc/310/948/#h-15-overall-guidance","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:294a85d23736cb0ef6c7f36acc0ca4ef1c9a082829707fef7fce0dc3da35b93c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-948-25","l":"Recognition","u":"/asc/310/948/#25-recognition","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9184bed62e6336e2e136acad5339c4eabb9817eefedbc3471f3b2642a55f345","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-25","l":"Loans Held as Long-Term Investments","u":"/asc/310/948/#h-25-loans-held-as-long-term-investments","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d59c093169a18930f15bb5bb240936c328d375b1db2797b7b5e2b4b88d6e144b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-25","l":"Fees and Costs","u":"/asc/310/948/#h-25-fees-and-costs","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7966e0c948920b811a631817db85eacc4f55229086d76e0ddeffe4c1a77736b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-948-30","l":"Initial Measurement","u":"/asc/310/948/#30-initial-measurement","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c02b2b003c7400c0283770ace8df70e798b8defdbb5ff74c21c60837b4b91fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-30","l":"Affiliated Transactions","u":"/asc/310/948/#h-30-affiliated-transactions","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5c52c50068ec2705017dd50c68e884719cf14a5799a5d76830e92080502c69a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-30","l":"Loans Held as Long-Term Investments","u":"/asc/310/948/#h-30-loans-held-as-long-term-investments","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1173ca0c1437b362f729944e7bf622e9d292eeb167f1ddc9c21f9b129cb58fe7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-948-35","l":"Subsequent Measurement","u":"/asc/310/948/#35-subsequent-measurement","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b7afd9468440612bd430672bf635700d901c9c90796049c17e946f87c6c3831","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-35","l":"Loans Held for Sale","u":"/asc/310/948/#h-35-loans-held-for-sale","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24be0276337740941a59536f1fb625e30a4e0d86cb4164f789e022b5c5649595","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-35","l":"Loans Held as Long-Term Investments","u":"/asc/310/948/#h-35-loans-held-as-long-term-investments","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0063e9c2c573eeea7a3adacf0f7129e529b652b85a97b4c8df04840824d87112","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-35","l":"Other Considerations","u":"/asc/310/948/#h-35-other-considerations","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e29f85db20dda21ae89d0dc4ddfbc42f014407517f806cb1cf0c3d8d090f72cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-948-40","l":"Derecognition","u":"/asc/310/948/#40-derecognition","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb444d326a3c8f762f58d304238e787b1f881b7d922a4a48d798a03586897358","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-40","l":"Securitization of a Mortgage Loan Held for Sale","u":"/asc/310/948/#h-40-securitization-of-a-mortgage-loan-held-for-sale","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:446c27a4711c392e0f9901f62b2f3c9e23d9a0db70e5584e34b8cfaa736f48ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-948-45","l":"Other Presentation Matters","u":"/asc/310/948/#45-other-presentation-matters","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e760fcd096dd5520cec891d0231851dd110b37e7dfeeb83c8487f296dcefa2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-948-50","l":"Disclosure","u":"/asc/310/948/#50-disclosure","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:986092c14194c5cf57a848c798c14d756544cb5aeef1bc71d53e2e9ec1cb0ad1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-948-60","l":"Relationships","u":"/asc/310/948/#60-relationships","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ae50c3d27c7517cea67cff2152177504afd70b91eaa99ad13d5c19a86480151","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-60","l":"Receivables","u":"/asc/310/948/#h-60-receivables","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80a67c6bee5c62a4547009f9a1ebe35c9df7bef8b880744fbd055f7f7cb08524","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-60","l":"Not-for-Profit Entities","u":"/asc/310/948/#h-60-not-for-profit-entities","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05670ee7e598bfa2b990239bcfe6ad0c8226b5dc94f98e1b459419da36b738bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-948-S00","l":"Status","u":"/asc/310/948/#sec-00-status","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aad9597adf69e82391a8ea34dd834126fbc9fb34ad95e71b08d89ece2eedb73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-948-S50","l":"Disclosure","u":"/asc/310/948/#sec-50-disclosure","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1eaf8ac53165451438ed669c0b6a6917f42ab498d1d6c04c46b4272d67f7d72e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-S50","l":"Supplemental Schedule","u":"/asc/310/948/#h-S50-supplemental-schedule","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1433359a029002ebf13c4ff6a6a488eac7d70caa0f94fd4941d396decc7fdec7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-948-S99","l":"SEC Materials","u":"/asc/310/948/#sec-99-sec-materials","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be7ea1ea6985e9dc39ce604501d5996d1716f78581a8e7340cdd1191f4a7af63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-948-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/310/948/#h-S99-sec-rules-regulations-and-interpretations","x":"310-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5afcb097a61353cad60abce586f757ac4f045bf230351154fb62c2cb23f0ef6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-954","l":"Health Care Entities","u":"/asc/310/954/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de7535f21f190e8abed3fff2dd42da1e2dcb3d3e5eeeee6d0755465ef9175e38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-954-05","l":"Overview and Background","u":"/asc/310/954/#05-overview-and-background","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59320b6b4fd9e58fef19d4f8baf8a4cd51ea4d2b23b02247e2364e8e2fa4c9b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-954-05","l":"Third-Party Settlements","u":"/asc/310/954/#h-05-third-party-settlements","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b06cb5d92692d20b4d6efec2a795e867b507cf5e59704a4123c6be79fcdcee2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-954-05","l":"Stop-Loss Insurance Receivables","u":"/asc/310/954/#h-05-stop-loss-insurance-receivables","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b1118d22d7e85f681a7541eedd796ac36c17e908c0d40a1f8d7e3f8bafad5bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-954-15","l":"Scope and Scope Exceptions","u":"/asc/310/954/#15-scope-and-scope-exceptions","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10755159377f466324988e9104f42e3aeef5d97088e3653851fae7d738bd5af7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-954-15","l":"Overall Guidance","u":"/asc/310/954/#h-15-overall-guidance","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:963e4748741cf1a7255bd8f54758cfcf0470f2bf679bb302c617aac822bc6b5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-954-25","l":"Recognition","u":"/asc/310/954/#25-recognition","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a7ef0d05ca312f7d0b22bf83a5d67dc9d09ed4fcd7e3f1a9109d24d42fa5f73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-954-25","l":"Stop-Loss Insurance Receivables","u":"/asc/310/954/#h-25-stop-loss-insurance-receivables","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0b1208be650daddd9415fceb5df4adfdefd8a05f517c03efd96db6b5fa1324e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-954-25","l":"Receivables from Related Entities","u":"/asc/310/954/#h-25-receivables-from-related-entities","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b88fa359f0713fadb9af64987bca3773acc8ea2b0da31e7fb000ea25c4c40bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-954-30","l":"Initial Measurement","u":"/asc/310/954/#30-initial-measurement","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6460db548e87acbb57d0941a1309cd00a02bdbed5195e1610917439be4e2a38c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-954-35","l":"Subsequent Measurement","u":"/asc/310/954/#35-subsequent-measurement","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:115e25686f69fa2fa9a1d123581ec08d1a79e4683bc0ceeb9ccb349c7afd2530","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-954-40","l":"Derecognition","u":"/asc/310/954/#40-derecognition","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:039c37b48799bca57c91e37c5cbf44a6d560b7c29bdd9601122c94767361d3d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-954-40","l":"Receivables from Related Entities","u":"/asc/310/954/#h-40-receivables-from-related-entities","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d7a8031bdfbe05f71569044291cc845f47c85dabb653bea4b368dc0039677ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-954-45","l":"Other Presentation Matters","u":"/asc/310/954/#45-other-presentation-matters","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa264ee66ca8919ea6ef99818a7f1daf7b081293bc06180d91438d60f8dfc061","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-954-45","l":"Accounts Receivable","u":"/asc/310/954/#h-45-accounts-receivable","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c3871551ac0b09cd5c13e5bc65ba046b9552047a49ef476f0288381599dbaab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-954-50","l":"Disclosure","u":"/asc/310/954/#50-disclosure","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad56dc21bcdd321d9e0b61444a1687dd353eec9eb3f5d1dcda429134fddc9f44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-954-55","l":"Implementation Guidance and Illustrations","u":"/asc/310/954/#55-implementation-guidance-and-illustrations","x":"310-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d9fafaa7363d5a9a757132eb3979c36d518bddabd84c7c98748327ee722cd04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-958","l":"Not-for-Profit Entities","u":"/asc/310/958/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff40c5fe7a6ff7e1f58da87d8cbf28e79af82fdfcd4edbad1008aad4e6cccf83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-958-05","l":"Overview and Background","u":"/asc/310/958/#05-overview-and-background","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31ac95d8054ef208a4c4d8d0361af6c8da8603ce7a25c4c3546ebf47176eff9a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-958-15","l":"Scope and Scope Exceptions","u":"/asc/310/958/#15-scope-and-scope-exceptions","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ffc4df383b1a9fb355a3b0d76c84363f1217d5f30c584769c2d4d36e07baa8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-958-15","l":"Overall Guidance","u":"/asc/310/958/#h-15-overall-guidance","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0c72aebfa924359060145cf0e15feaac71092b4126b25db0a98c1e4161feb6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-958-25","l":"Recognition","u":"/asc/310/958/#25-recognition","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5af27eb6f06b99b382c3b3263db9c126d562bcf6d5f4a60eec87e92166df7086","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-958-25","l":"Contributions Receivable","u":"/asc/310/958/#h-25-contributions-receivable","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:511454e95278a798dab512a14215354fc1fa8e462789c119cc38e6ac3d3fe4f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-958-30","l":"Initial Measurement","u":"/asc/310/958/#30-initial-measurement","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4aacbbd68094ebde8febca6a3d8fba9eaf70ccf7e37f8072eb087f337027fa97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-958-30","l":"Contributions Receivable","u":"/asc/310/958/#h-30-contributions-receivable","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71dfdd02af6e587d3c1eb079b36bd079976cf87371a7c4d85952cc07dc9f8a3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-958-35","l":"Subsequent Measurement","u":"/asc/310/958/#35-subsequent-measurement","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ea5a518c9a9ff37942f8523fe58221807903c326090fbff6eef3321b866a953","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-958-35","l":"Fair Value Measurement","u":"/asc/310/958/#h-35-fair-value-measurement","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08afa81c6b917a29b75cb550d053c08dbb0e2ed5790c09a4868761b5a658adea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-958-35","l":"Receivables from Exchange Transactions","u":"/asc/310/958/#h-35-receivables-from-exchange-transactions","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8cb2fbe49eee88e8e361c1d180e95e4d467dd2149f9ffa073bd5e7150c1f8d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-958-35","l":"Contributions Receivable","u":"/asc/310/958/#h-35-contributions-receivable","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf6a5b2fbf445596aed1ee8f3ecbcc5141e3d7c88523b08ea11309889d2a57f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-958-45","l":"Other Presentation Matters","u":"/asc/310/958/#45-other-presentation-matters","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29555a43446b2b043b191a93d8e0e5a2c5ed02da265ddc5fce3a80a61bda747e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-958-45","l":"Contributions Receivable—Statement of Financial Position","u":"/asc/310/958/#h-45-contributions-receivable-statement-of-financial-position","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f45c81401ba5002861d2b1bcdfbff86dd9abe6c94b959d869efedbc04cb3f842","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-958-45","l":"Contributions Receivable—Statement of Activities","u":"/asc/310/958/#h-45-contributions-receivable-statement-of-activities","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5027668a91211274ea984a4ba176145e1644e07b9be0622a52206cfcdad33d55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-958-50","l":"Disclosure","u":"/asc/310/958/#50-disclosure","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42ea2d74ef8c4a0bd5493e5bccb0527f38c1b579b4441b8ade3426fe38b2acea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-958-50","l":"Contributions Receivable","u":"/asc/310/958/#h-50-contributions-receivable","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20385fb7ab671ac285bcc1e80e04ada3fb686a148b3041b32e81a074fafaa03e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-958-50","l":"Conditional Promises to Give","u":"/asc/310/958/#h-50-conditional-promises-to-give","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8c114c398bd72dfde3982ac083c722063afaca4ddb2b46ddc5d33222e15c42f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/310/958/#55-implementation-guidance-and-illustrations","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b7cf4d5bf7ac452743b5fe4abc8b1c38cfba13d3bd3f06eb175861ea4ec9986","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-958-55","l":"Illustrations","u":"/asc/310/958/#h-55-illustrations","x":"310-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0504495e4e9b44af9f4c9423d05930ac358907ec94b013ce96a4e2f705ce41b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-960","l":"Plan Accounting—Defined Benefit Pension Plans","u":"/asc/310/960/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43ad7378860245d5f3ef39a890c64c815af863e6112bdc1ede19435e0de08e4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-960-05","l":"Overview and Background","u":"/asc/310/960/#05-overview-and-background","x":"310-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:414c8a5457457aaaebd2e7aa78530ba76b730540d22786dfa7fe322d5b2b8a18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-960-15","l":"Scope and Scope Exceptions","u":"/asc/310/960/#15-scope-and-scope-exceptions","x":"310-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b402fed825c08ff9004b2ef7ae03478970589f3e7c03864a341a15571dae6d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-960-15","l":"Overall Guidance","u":"/asc/310/960/#h-15-overall-guidance","x":"310-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7284d8cd5082138a9d072b6bcf83eaa99c4e3d895a67211878df8893303fe24d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-960-25","l":"Recognition","u":"/asc/310/960/#25-recognition","x":"310-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2f3bdb5d6943f707b76a680e44afc6c691d72452ca46cbce4198be6a12400b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-960-25","l":"Contributions Receivable","u":"/asc/310/960/#h-25-contributions-receivable","x":"310-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4d3e33194a72a433a352c95a9abe4b6f2e49ea4ea1be07679e68b0c3f11167f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-960-25","l":"Unfunded Prior Service Costs","u":"/asc/310/960/#h-25-unfunded-prior-service-costs","x":"310-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd13d28e99772754a8cfb3f8112c0c32b92cd575db2b9abf6605290b2e18651f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-962","l":"Plan Accounting—Defined Contribution Pension Plans","u":"/asc/310/962/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72f14fa5247b9454297f59ac9feca73938f0f79d7a0e8ee2a6b098e8f759ac65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-962-05","l":"Overview and Background","u":"/asc/310/962/#05-overview-and-background","x":"310-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:115c744b4054fc17cdbd3b43de664f34af6dfd8b71f63095269305b424e57cb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-962-15","l":"Scope and Scope Exceptions","u":"/asc/310/962/#15-scope-and-scope-exceptions","x":"310-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d25ab5a20119e268f8be4dc1537670d686503035422bc4c1c5499ee9eb3aa088","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-962-15","l":"Overall Guidance","u":"/asc/310/962/#h-15-overall-guidance","x":"310-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31d4f3deb3be968dfc1c3a740b7f68e67e919c594aa1ef6d43689ddd75b7d17f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-962-25","l":"Recognition","u":"/asc/310/962/#25-recognition","x":"310-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42819e51fe30e68ac4f689fb535af896cb8262aa614d40f791d7b60a4540a434","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-962-25","l":"Employer Contributions","u":"/asc/310/962/#h-25-employer-contributions","x":"310-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c46f890688370a064e62cb59906658e56265c3147b9b3c921ecfbbbb7f101d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-962-35","l":"Subsequent Measurement","u":"/asc/310/962/#35-subsequent-measurement","x":"310-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:742c7da5406726f5b9997a7e8bef6b1dddc49d57d2d4d31fa89aa372aba3880f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-962-35","l":"Participant Loans","u":"/asc/310/962/#h-35-participant-loans","x":"310-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9d981aae56a91bef6e79c96733ed64a090db438abbde5f3db38ea3ba638c906","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-962-45","l":"Other Presentation Matters","u":"/asc/310/962/#45-other-presentation-matters","x":"310-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8419992f3858d695f064583920578ab9130eac1ca0de4b4109d3e0f9346e0f42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-962-45","l":"Participant Loans","u":"/asc/310/962/#h-45-participant-loans","x":"310-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bf22bf1148adb09cf367567cb537f33b2d8c64299c82475c7b9463f58728e77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-962-50","l":"Disclosure","u":"/asc/310/962/#50-disclosure","x":"310-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f54ae4f3d570c1da4de13eab75e45827f5c0c942aec3595a3c6ea0d6bcda29d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-962-50","l":"Participant Loans","u":"/asc/310/962/#h-50-participant-loans","x":"310-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:990f8a2b693f734897e7e7793aadfb622509e6874686c1fde4c905034e7ba8fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-962-65","l":"Transition and Open Effective Date Information","u":"/asc/310/962/#65-transition-and-open-effective-date-information","x":"310-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab266cbbe05e6c8876ebe9656cd3ae87b3fd3bc1bdb88042b2b75b3e0651726e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-965","l":"Plan Accounting—Health and Welfare Benefit Plans","u":"/asc/310/965/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd6de10a782a604c23b6440849cecc893de25d23dbd3e7b0e252943c2bfe527d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-965-05","l":"Overview and Background","u":"/asc/310/965/#05-overview-and-background","x":"310-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e89945a71cd680fe3a6d78364f2e221a05b6872256788d330a43205c5f2dfc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-965-15","l":"Scope and Scope Exceptions","u":"/asc/310/965/#15-scope-and-scope-exceptions","x":"310-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0780b7c9de51a540a0fcd1321692ef993d5e8339b4e3cd36616d4cd0ebd8a97f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-965-15","l":"Overall Guidance","u":"/asc/310/965/#h-15-overall-guidance","x":"310-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a229b1f2d616fde8dd5aa47b8ca5582edf23eefe3deee2e8f0cc1717c178a34","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-965-25","l":"Recognition","u":"/asc/310/965/#25-recognition","x":"310-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:518ee44431faf5dd60516115023af8debb1b86fc2cfc90acfa8ae34b71eb64af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-965-25","l":"Employer Contributions","u":"/asc/310/965/#h-25-employer-contributions","x":"310-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b88fdd5bb8848878e907fcf334cfd3ab08897865704a2df1f6680abbb6aea995","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-965-25","l":"Premiums Paid to Insurance Entities","u":"/asc/310/965/#h-25-premiums-paid-to-insurance-entities","x":"310-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8be6e1792d6f0544fdc8f02bfc640749c26d75379d581d616652ec87145cf006","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-965-35","l":"Subsequent Measurement","u":"/asc/310/965/#35-subsequent-measurement","x":"310-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03141ce8b1266a9e67d062a099daa4e83ff7a9cbf40a3dcfadb2d152551abb27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-965-40","l":"Derecognition","u":"/asc/310/965/#40-derecognition","x":"310-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e7bbde6621bdf059d94b8330b44a17cac937c44ce7b0fceea54588eff191975","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-965-45","l":"Other Presentation Matters","u":"/asc/310/965/#45-other-presentation-matters","x":"310-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a90b9947f495ec853975c4d896daa363319b46f7a06a61cb0e5863b3d899aa6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-965-50","l":"Disclosure","u":"/asc/310/965/#50-disclosure","x":"310-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f7898aaee4a48430c6d7da16eeac09f1b0f43c3275b753a0185ca503486cb72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-976","l":"Real Estate—Retail Land","u":"/asc/310/976/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8978c430a2fb1ca2f51fd32dfc84676a395d03558b8ebbbd99f8cdf21e0dabba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-976-05","l":"Overview and Background","u":"/asc/310/976/#05-overview-and-background","x":"310-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a067a2ed65674461d2a37f0dac2c84fa5e04278ddc741771d0010c72eea1cb70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-976-15","l":"Scope and Scope Exceptions","u":"/asc/310/976/#15-scope-and-scope-exceptions","x":"310-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:653a50f1df7416c2c4bed7c7854c2315d235c5b2d06af753b0a4f58b4540c289","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-976-15","l":"Overall Guidance","u":"/asc/310/976/#h-15-overall-guidance","x":"310-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7989736525a6aae86419cf54a022de1395b1868487e35ad44445d280c118373d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-976-20","l":"Glossary","u":"/asc/310/976/#20-glossary","x":"310-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ee24bb56516211c8f73595412969efd6aadbda28ca257c74de73b04aa5fd5e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-976-30","l":"Initial Measurement","u":"/asc/310/976/#30-initial-measurement","x":"310-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5252bff9111050bbf494089b08fe0863efd3d677a5dffd64c59db52cae689fc0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-976-35","l":"Subsequent Measurement","u":"/asc/310/976/#35-subsequent-measurement","x":"310-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a7a8f2818e914858576bf4400b0191fd726c1f68b75bf3132035e800869e8da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-976-40","l":"Derecognition","u":"/asc/310/976/#40-derecognition","x":"310-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e1abed030fcfbad50ec920f453a0b8f5d7e4b5c382923b96bb22345dae7ac77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-976-50","l":"Disclosure","u":"/asc/310/976/#50-disclosure","x":"310-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5f969a4061338f7ec6b48194dc8210def44614fecc62146878776714d2e81a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"310-978","l":"Real Estate—Time-Sharing Activities","u":"/asc/310/978/","x":"310 Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c615ec399dc08609a96ab0860e12a44fded0a3ca948d5f7eb7cf6331be68d73a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-978-05","l":"Overview and Background","u":"/asc/310/978/#05-overview-and-background","x":"310-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e1547de7efaa2d7d8e38237ef0b2b150e715da2856439bdc48f7fa0e18c8ee4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-978-15","l":"Scope and Scope Exceptions","u":"/asc/310/978/#15-scope-and-scope-exceptions","x":"310-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ca7b449a96e678a5558f867599bc2faf79f97b696c00be5442014c70e56e7ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-978-15","l":"Overall Guidance","u":"/asc/310/978/#h-15-overall-guidance","x":"310-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a61fb69a2865afa2655e1190ba450491494631264ba58bc0124e9f264d398e60","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-978-30","l":"Initial Measurement","u":"/asc/310/978/#30-initial-measurement","x":"310-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5313796b10b5b2df3e5b910586ce0563e4341ad09edec388c32e72575994332","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-978-35","l":"Subsequent Measurement","u":"/asc/310/978/#35-subsequent-measurement","x":"310-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f255b08cc0f11be11922ab243ff420cfbf36bca5c08f6e85b9de769c1aa4526c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"310-978-35","l":"Collectibility of Receivable","u":"/asc/310/978/#h-35-collectibility-of-receivable","x":"310-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05a6d684d0d3072ae859f8431ca494f2b6866951b462986f233c7c563a349bff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-978-40","l":"Derecognition","u":"/asc/310/978/#40-derecognition","x":"310-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b80c1b63b836c8a455ba3600c62d960ee48028d355533d17dc48e4b6a6b3bcbc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-978-45","l":"Other Presentation Matters","u":"/asc/310/978/#45-other-presentation-matters","x":"310-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25d3238c190a620790a59908a1a7de1fbe7c5f856f1fce59fe12b91221c83062","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"310-978-50","l":"Disclosure","u":"/asc/310/978/#50-disclosure","x":"310-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:241e0d9042a42bc97f2d15309d1ed4fda4ae9fd00a0796176ac0d78505558939","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"320-10","l":"Overall","u":"/asc/320/10/","x":"320 Investments—Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f21304b2077ac0d2bdd43324bbce438d87b7283d34853380de37a746d370a3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-05","l":"Overview and Background","u":"/asc/320/10/#05-overview-and-background","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4174b5aa08f36d2dbdbebac8a06aca8d4a982cbb008a060a1416e87622255595","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-15","l":"Scope and Scope Exceptions","u":"/asc/320/10/#15-scope-and-scope-exceptions","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69907ede11718708366cf548af65ee3c8e72ed4e0b9af6ed3dd322bbee926c88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-15","l":"Overall Guidance","u":"/asc/320/10/#h-15-overall-guidance","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d547d5ae91cced7a0c2300bf1d07fde90fe1679d92236d874c2a8f3bc4b12646","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-15","l":"Entities","u":"/asc/320/10/#h-15-entities","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:743ca0e53afda2614bf7194f7ed00f9577df05751ca9738c456ef5dfa3a012e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-15","l":"Instruments","u":"/asc/320/10/#h-15-instruments","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6fa8111745be2b4bd3c12d15013d633ec7f6d4d71f6740b84ac4b48daace5ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-15","l":"Other Considerations","u":"/asc/320/10/#h-15-other-considerations","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72e1971978f2e0b9bf3742617fc3e155b9eebe8c27f48a7cea4f8a6968d6c966","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-20","l":"Glossary","u":"/asc/320/10/#20-glossary","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b10137a1734c9231b4bd274a2286d0a027b1bf3eb005098a1c4f243dddf43635","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-25","l":"Recognition","u":"/asc/320/10/#25-recognition","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd949decc698f6baf352bac42413b5e1b4c51846f9af0f9335959b2f06f9325a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-25","l":"Classification of Debt Securities","u":"/asc/320/10/#h-25-classification-of-debt-securities","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4083d8423cc1e29c5e0582dbadd621648f7b5dcbb91a70a19687df848466ea9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-25","l":"Restrictions on Classification of a Debt Security as Held-to-Maturity","u":"/asc/320/10/#h-25-restrictions-on-classification-of-a-debt-security-as-held-to-maturity","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf9cddfd801da98d441802609855f47f81fd0f6760ae72a5b66e86b577aa1374","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-25","l":"Combinations of Structured Notes","u":"/asc/320/10/#h-25-combinations-of-structured-notes","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ba8869a3ef21884193acbc23cb75208ff57483b45cbf7742baf5682c7138db8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-30","l":"Initial Measurement","u":"/asc/320/10/#30-initial-measurement","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c935bd6febc59963a938efc0b92ec4596240dd46163c39f98c06a6fd7ad523e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-35","l":"Subsequent Measurement","u":"/asc/320/10/#35-subsequent-measurement","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a83e6d6937c1ddc3200c075864bfc94bfa770a0c9deb890493a27f90dded7e51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-35","l":"Reassessment of Classification","u":"/asc/320/10/#h-35-reassessment-of-classification","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4908e1584c37024f682ffddb813056e9867a2da5c2ae4d17f3db4a344ba4d538","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-35","l":"Impairment of Individual Available-for-Sale and Held-to-Maturity Debt Securities","u":"/asc/320/10/#h-35-impairment-of-individual-available-for-sale-and-held-to-maturity-debt-securities","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e64ace448cdedb1a0468ccb3b471fc0f3c936fdf6066e94fd041aebef82b1d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-35","l":"Fair Value Changes of Foreign-Currency-Denominated Available-for-Sale Debt Securities","u":"/asc/320/10/#h-35-fair-value-changes-of-foreign-currency-denominated-available-for-sale-debt-securities","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed5391acb3da39ca35be546fcaaf9712b9b8c13001c3c4da7db64f1467e81bbe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-35","l":"Income Recognition for Certain Structured Notes","u":"/asc/320/10/#h-35-income-recognition-for-certain-structured-notes","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:619be943ce11c73040084a7ed93eee239f9e2449792fc2d1575f8c9be2375bc6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-40","l":"Derecognition","u":"/asc/320/10/#40-derecognition","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4cb24113d5c749e1c1b5f82630ab0a53da28121397c10bd69dad37ac03c72f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-40","l":"Accounting for Sales of Securities","u":"/asc/320/10/#h-40-accounting-for-sales-of-securities","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3ede263f274d70826c724d7eae093adfb9a4b876a8b31e1d7f1948e83371c44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-40","l":"Sales of Combinations of Structured Notes","u":"/asc/320/10/#h-40-sales-of-combinations-of-structured-notes","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1cd4111f469013a98617a205d06ad642408c48d83726e5e4fa4ca1893a83063","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-45","l":"Other Presentation Matters","u":"/asc/320/10/#45-other-presentation-matters","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:217dc9ffdb00af5b2de21974e96b34cc194c250b8da2b51590ff3657389e9af1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-45","l":"Balance Sheet Classification","u":"/asc/320/10/#h-45-balance-sheet-classification","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dce954734499e9a12d56d294fccd173f17c740683e23409e273f9c2ddd8970c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-45","l":"Income Statement Classification","u":"/asc/320/10/#h-45-income-statement-classification","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fc47984785100228eccb3571f749d03bd99d3463c2b0d5e8a7035cfd44208a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-45","l":"Other Comprehensive Income","u":"/asc/320/10/#h-45-other-comprehensive-income","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f199806c0e400afa031120e7e815e4857f16dd0811e1913144a866fb2b62e30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-45","l":"Cash Flow Presentation","u":"/asc/320/10/#h-45-cash-flow-presentation","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02045e6b39801fdbf03109e2a1f856fc902551a3b63430c9869bdfd671bd4999","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-50","l":"Disclosure","u":"/asc/320/10/#50-disclosure","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:289a940a3770874f6775ccee725ee48125429a5800311686b5a0c28e5e3da90b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-50","l":"Securities Classified as Available for Sale","u":"/asc/320/10/#h-50-securities-classified-as-available-for-sale","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42fb740500bde66808f42364d9c4e3d317bc8151cfd706a6ad7ae02ca80f1142","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-50","l":"Securities Classified as Held to Maturity","u":"/asc/320/10/#h-50-securities-classified-as-held-to-maturity","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28a14a32a843e54fade22d50a080c83b0f0f3707d007b053a2781839a489a3f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-50","l":"Sales, Transfers, and Related Matters That Occurred during the Period","u":"/asc/320/10/#h-50-sales-transfers-and-related-matters-that-occurred-during-the-period","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:123c010ab0953799a8255fc5bd6dee4f52c242726c3b26ec00b425477afe9996","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/320/10/#55-implementation-guidance-and-illustrations","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d43e07812b3bbb29962c54959265885fd55b60ea8a575ef4d8a20c088679b16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-55","l":"Implementation Guidance","u":"/asc/320/10/#h-55-implementation-guidance","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52538166e33b4eee8e86e1168a9eed6f92d2dbd5ef4c7884ceb3cb49aa1bfe4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-55","l":"Illustrations","u":"/asc/320/10/#h-55-illustrations","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a6f796a0abe3315d24a9f324720396eda951b2da681824e4e82f7c510fac9ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-65","l":"Transition and Open Effective Date Information","u":"/asc/320/10/#65-transition-and-open-effective-date-information","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:121d55062adf3fc369c30170d8cf4b5a3a5e93988f3d6c9a1c7e995289ecb783","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-S00","l":"Status","u":"/asc/320/10/#sec-00-status","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:503ff2591950c9d84c2a80856b23a3989be9ebbddc1e0ceccd93270130de0123","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-S35","l":"Subsequent Measurement","u":"/asc/320/10/#sec-35-subsequent-measurement","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28507ecba464b91c749803652d6726fbb9f12af42379d50de00ca6706d931226","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-S35","l":"Holding Gains and Losses Adjustments to Assets and Liabilities as Related to the Implementation of Topic 320","u":"/asc/320/10/#h-S35-holding-gains-and-losses-adjustments-to-assets-and-liabilities-as-related-to-the-implementation-of-topic-320","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:562f63fd764621b7411642d448564db88addae78547b0f3f9415665a8c3d1c02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-S50","l":"Disclosure","u":"/asc/320/10/#sec-50-disclosure","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45ae894f78064d9db018040ec3199a70827ce662f94a5defaf381c2acdcbf919","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-S50","l":"Marketable Securities","u":"/asc/320/10/#h-S50-marketable-securities","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2060157b1f258b8861832c7a6b1edfe85e14e0f7b6d577c35fdd61c2783602a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-S50","l":"Other Investments","u":"/asc/320/10/#h-S50-other-investments","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c00b63dda02a6b065317d8f66461e6f54dbbb5ea6a39157e96a7f1e9e0d8c43c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/320/10/#sec-55-implementation-guidance-and-illustrations","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68ab6c7bed606e80d043e4ee12b79095124fd9c45d21ba988db2fc684d9e6bb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-S55","l":"Impairment of Individual Available-for-Sale and Held-to-Maturity Securities","u":"/asc/320/10/#h-S55-impairment-of-individual-available-for-sale-and-held-to-maturity-securities","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2def3bc362cb259b59f13b53ab1c6435221fe36860cce64cfb0b3404b4e745ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-10-S99","l":"SEC Materials","u":"/asc/320/10/#sec-99-sec-materials","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ac201e1b856f08b355b8c65ed5873d49308c47208520545d84540011635bc33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-10-S99","l":"SEC Staff Guidance","u":"/asc/320/10/#h-S99-sec-staff-guidance","x":"320-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f48f825478d8651bca9bf9bc48c1ad2f6a67dbe41e2560afe08630518be7c1ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"320-940","l":"Financial Services—Brokers and Dealers","u":"/asc/320/940/","x":"320 Investments—Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25478001761b88c61ed430e2a70fc31b994e5ac2dd179d90d852d2745bf923e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-940-05","l":"Overview and Background","u":"/asc/320/940/#05-overview-and-background","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:167504c1739cb04cb80b37bc39d8757add6634436e33a688fbc27fe03a0378f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-05","l":"Proprietary Trading Securities","u":"/asc/320/940/#b-05-proprietary-trading-securities","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4155044574617cada10a2fc0be3f06c29e22a15aed6bfd3c633c418771f0beba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-05","l":"Regular-Way Trades","u":"/asc/320/940/#h-05-regular-way-trades","x":"Proprietary Trading Securities · 320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b57e0f1708a423991bc7bac2f808a96955c7e41dbadff51f83c3fd66aa9ffb19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-940-15","l":"Scope and Scope Exceptions","u":"/asc/320/940/#15-scope-and-scope-exceptions","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ae94a23d50d54b54cbdf2a0ba517a119c13f81a32379101f16035f2bb5f6b5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-15","l":"Overall Guidance","u":"/asc/320/940/#h-15-overall-guidance","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efd00179418fe2caff8d67b46c1bc08aa1c1b26f3f68ba7ae27c027c084f785e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-15","l":"Other Considerations","u":"/asc/320/940/#h-15-other-considerations","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fc4a46de638c7e4b4c4ce1c7066a25973872898bd72d15fe47d7a30e243f7eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-15","l":"Proprietary Trading Securities","u":"/asc/320/940/#b-15-proprietary-trading-securities","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f9c120febb602c1bb8b63ac74f7701a467c827b2b4ba52723dc5e9c7e0fd5ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-940-25","l":"Recognition","u":"/asc/320/940/#25-recognition","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd6a5fd116c2378687f219d4730b27c1487c2b89187c0f3dec1bc93f6dfce077","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-25","l":"Proprietary Trading Securities","u":"/asc/320/940/#b-25-proprietary-trading-securities","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7723722ad48e4644fca3edc9d12b506e481bac6ba60399c2bfd602a30ef906ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-940-30","l":"Initial Measurement","u":"/asc/320/940/#30-initial-measurement","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81e89bc11af86201790e9ab3b0eda1325ff8b948509d6b2094d1c81118ef8f4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-30","l":"Clearance and Settlement","u":"/asc/320/940/#h-30-clearance-and-settlement","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3897e0b3cb09e8c637a0a0f298edfa08b0a36b09394d47884835891c39f4483","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-30","l":"Proprietary Trading Securities","u":"/asc/320/940/#b-30-proprietary-trading-securities","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc89a14ece31e1ade5f0fae7d3fc356c0f8dbf5841df0a4c82469ab8fa7d5f57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-940-35","l":"Subsequent Measurement","u":"/asc/320/940/#35-subsequent-measurement","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19f2e5b10e981a83df79d2cd1d6502916dc0b8f0ca8a19288637f8e1db1e111d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-35","l":"Proprietary Trading Securities","u":"/asc/320/940/#b-35-proprietary-trading-securities","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b492d90c1bed8cc4ac8aa6436c890f929d4bd36ae15cdda96ec297c0b260ac8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-35","l":"Trading Gains and Losses","u":"/asc/320/940/#h-35-trading-gains-and-losses","x":"Proprietary Trading Securities · 320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c75c7824b1d8a5fa8b04ee229696809d1e24c942bd0a6fccb4aa47bec74ede3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-940-45","l":"Other Presentation Matters","u":"/asc/320/940/#45-other-presentation-matters","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9e35a991074839275e92f932f92f5d4030c224763f39ac7705f8ce5349a4543","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-45","l":"Proprietary Trading Securities","u":"/asc/320/940/#b-45-proprietary-trading-securities","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9e305dfdae2b9065f66ec20d4cc0d28d3d1136016a1ce00f59c5cbc70f5369c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-45","l":"Consolidation","u":"/asc/320/940/#h-45-consolidation","x":"Proprietary Trading Securities · 320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9013adf2d4860e4bf207145fd42de9974afdc213265205c3c281bd4e45a0341c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-45","l":"Balance Sheet","u":"/asc/320/940/#h-45-balance-sheet","x":"Proprietary Trading Securities · 320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f8c32de1ff232123d89390be191bf66e25e8e474f40f886e7a3a4fa29cbe1b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-45","l":"Income Statement","u":"/asc/320/940/#h-45-income-statement","x":"Proprietary Trading Securities · 320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c01bcf03a51219ed80107792d8852f1f47eb5981e6add383f4025489ee7bc5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-940-45","l":"Statement of Cash Flows","u":"/asc/320/940/#h-45-statement-of-cash-flows","x":"Proprietary Trading Securities · 320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:825d444c067b08e9ee20f28d533af9159fedb2512622d056b2a0b04f10b7f1ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-940-50","l":"Disclosure","u":"/asc/320/940/#50-disclosure","x":"320-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d08e4c5728fd5ee02dba5b7f990bacc6bd2c3190cd9f7c71a8bb9d88eb2b697c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"320-942","l":"Financial Services—Depository and Lending","u":"/asc/320/942/","x":"320 Investments—Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50892a22e9d0956211fcdad75572e739d037880364fe95c78e23112fafa095a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-942-05","l":"Overview and Background","u":"/asc/320/942/#05-overview-and-background","x":"320-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87dea95ad03e70fe1d1d13d66e5af95bfea26ce594b35117793cb4e3ba616ae6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-942-15","l":"Scope and Scope Exceptions","u":"/asc/320/942/#15-scope-and-scope-exceptions","x":"320-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51b4e67eb0f272eb71e7c35963639ac0a1db7068996bc2e45757364009668bf4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-942-15","l":"Overall Guidance","u":"/asc/320/942/#h-15-overall-guidance","x":"320-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae078c13b8ff685b73cbbb82a404e319920deb9fb0ce5ca7c18033c36b75ce71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-942-35","l":"Subsequent Measurement","u":"/asc/320/942/#35-subsequent-measurement","x":"320-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ca55c1643b7a49b8d460778951891cf0cfa19b180226ae23c803a34dc0b557d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-942-35","l":"Amortization or Accretion Period","u":"/asc/320/942/#h-35-amortization-or-accretion-period","x":"320-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dbafb97b11404da9561ef1ffe961a78b77f90fa8204871e77f1906e58ab5695","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-942-50","l":"Disclosure","u":"/asc/320/942/#50-disclosure","x":"320-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6759791c5a48ba503df99e82e58ba0fa68e19dbcdea46ce56579dad3665f150","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-942-50","l":"Other Securities","u":"/asc/320/942/#h-50-other-securities","x":"320-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c83d7240e677081a1992fa3cf37b7b04eba62a7b6f1f9f59eeeed6e0367e0607","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-942-55","l":"Implementation Guidance and Illustrations","u":"/asc/320/942/#55-implementation-guidance-and-illustrations","x":"320-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b120313bc653bbe6dd728084784251767733e8ee05618f6f21e32a0da7c1cbf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-942-55","l":"Financial Institutions' Ability to Hold Mortgage Securities to Maturity","u":"/asc/320/942/#h-55-financial-institutions-ability-to-hold-mortgage-securities-to-maturity","x":"320-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bd9ed64c85599faf07ec068d7f05a6156daade408148ca0d24dd75041cbaa63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"320-944","l":"Financial Services—Insurance","u":"/asc/320/944/","x":"320 Investments—Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d01c49487febab9f923e3af370733d244cccf1ad92dd68c2fc9b117a42c7cee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-944-05","l":"Overview and Background","u":"/asc/320/944/#05-overview-and-background","x":"320-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe5a09295174a1c3a8513a75882d73ee09f5473553ce8471c92ad98f048cc771","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-944-15","l":"Scope and Scope Exceptions","u":"/asc/320/944/#15-scope-and-scope-exceptions","x":"320-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b232a3f6009ae573eb4a56b6f42209442a32ef446ad460ede53007adbee9bbcc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-944-25","l":"Recognition","u":"/asc/320/944/#25-recognition","x":"320-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9937f1ce879df844f29ba69f947bbe59fba2777802a5e4bc3494f98b7ca7390d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-944-50","l":"Disclosure","u":"/asc/320/944/#50-disclosure","x":"320-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57e9de030518e70431a5e65bb2e63c5aa60e1e5f6dda89ef420012e2cfc7b827","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"320-946","l":"Financial Services—Investment Companies","u":"/asc/320/946/","x":"320 Investments—Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f25dd50eb496b910f46f2ba25d4f5878ce2ce6e84cd1ec463cdcaeaf823aba88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-05","l":"Overview and Background","u":"/asc/320/946/#05-overview-and-background","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c58785d959e4fa8a63a1132c861bf663d1bff7fde8cca8e555ed9c5ff99ab49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-05","l":"High-Yield Debt Securities","u":"/asc/320/946/#h-05-high-yield-debt-securities","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:376f0e0dc50b9909a4c10f5271bff28b898163c10af6af91f936b37eb447ed00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-05","l":"Interest Receivable Purchased on Defaulted Debt Securities","u":"/asc/320/946/#h-05-interest-receivable-purchased-on-defaulted-debt-securities","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:050bb064d66bb449d99bbab32a216762e1af4a294976be88659ebb0b4c2ef8f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-05","l":"Expenditures in Support of Defaulted Debt Securities","u":"/asc/320/946/#h-05-expenditures-in-support-of-defaulted-debt-securities","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecc0b3da5557ec04982d9a37cb343d67385e7947f9c80c2778fe0a84a0afe2af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-15","l":"Scope and Scope Exceptions","u":"/asc/320/946/#15-scope-and-scope-exceptions","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70adc3d696714f950f82e70b1a4e3d8e6a9f58aef7489fd04e920e751f96b6df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-15","l":"Overall Guidance","u":"/asc/320/946/#h-15-overall-guidance","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c9b2f66f9362ad4d7de71e8b76b7c18b53d36bb395aa74d3ea2c6a5e8acd8ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-15","l":"Instruments","u":"/asc/320/946/#h-15-instruments","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e9df71a980f842f1e2b351c72dc3b32d08d27ec8708afb8d5ba5948aacc10dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-25","l":"Recognition","u":"/asc/320/946/#25-recognition","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18d86d7cddea775c488e0c1608f8f92dad1c81cf6aee8b8d8727ae7291c15ac4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-25","l":"Effective Date of Transactions","u":"/asc/320/946/#h-25-effective-date-of-transactions","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c98adbfcd671e2be46c7da31e59aa1810e3cdbdac6fd63166c7c41b95022b4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-30","l":"Initial Measurement","u":"/asc/320/946/#30-initial-measurement","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d0601df46c7faaed3e50f0c087d617e76246c6d6484bc8c9a0947c456d2abfb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-30","l":"Securities Received in a Spinoff","u":"/asc/320/946/#h-30-securities-received-in-a-spinoff","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53271d54c88e5202a62b94f7b49a62e4919a45e38c95ed2c53f21d2d2b06fbde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-30","l":"High-Yield Debt Securities","u":"/asc/320/946/#h-30-high-yield-debt-securities","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebfdffe3db5f6503f4f89ea63bc37424745ff7c0f88f2fb4ca4d8b4b354e4da2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-35","l":"Subsequent Measurement","u":"/asc/320/946/#35-subsequent-measurement","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8593d127dfcc25f6a6d7b3b581bed0d6aadce006fbdd9c5c12d4b8ddede8f538","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-35","l":"Methods of Valuing Investments","u":"/asc/320/946/#h-35-methods-of-valuing-investments","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a17a249800bc467b2bf108d4b2fe59f7c8f686053fc291ea66a2b4092f85f544","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-35","l":"Dividends","u":"/asc/320/946/#h-35-dividends","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46a1979fe81a03c57963f6e93508e3435a58700710759f14390aaf40a43e835a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-35","l":"High-Yield Debt Securities","u":"/asc/320/946/#h-35-high-yield-debt-securities","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:854b5f65df3bba05923d193f8248500eda51ab0997855ea76e2de088fe51ba62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-35","l":"Expenditures in Support of Defaulted Debt Securities","u":"/asc/320/946/#h-35-expenditures-in-support-of-defaulted-debt-securities","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbce3b6184594c5a91e9a8e66d1deeca6394fd349bf9f5abdd221b995db1b41b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-35","l":"Interest Receivable Purchased on Defaulted Debt Securities","u":"/asc/320/946/#h-35-interest-receivable-purchased-on-defaulted-debt-securities","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54f084d46cd0319adba39ade48a0d1a2f011e9ded098d3758936d53eb0c46a01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-35","l":"Premiums and Discounts","u":"/asc/320/946/#h-35-premiums-and-discounts","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a2ce21abe5fc979f82867c3beeb1f18989d045f4574984fa644f1e4c4eaab6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-35","l":"Proceeds from Litigation Awards","u":"/asc/320/946/#h-35-proceeds-from-litigation-awards","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8528371e564d0ca38c66a6d93da6b0b15fb111f3abe9bc2e1f269911d1156f1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-40","l":"Derecognition","u":"/asc/320/946/#40-derecognition","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76614a8c3a238d5195a6177eefa33967e72a4db2cd9db254ed2ef23105277170","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-40","l":"Determining Costs and Realized Gains and Losses","u":"/asc/320/946/#h-40-determining-costs-and-realized-gains-and-losses","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfc21c8ea59a9c5ff6e1c8cb8dc4d4475a7130d4831b9df219e671427bdaa72e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-45","l":"Other Presentation Matters","u":"/asc/320/946/#45-other-presentation-matters","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b48454c253e4e758579e540d4f5f8417a35f0b987a2ba1202c4cf6e95cba7ada","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-50","l":"Disclosure","u":"/asc/320/946/#50-disclosure","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56e5b8b31066d4d5770a706e37befa88b94505932d78a160e78d8152fdb07831","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-S00","l":"Status","u":"/asc/320/946/#sec-00-status","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f53a8e75fd5283a83a45348d2ffd822d297ed191c0cf53ea05f3160b2ca53588","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-S25","l":"Recognition","u":"/asc/320/946/#sec-25-recognition","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:782a9d62c5762f7acc2930bd6aa65def729397b026bd4063a733d4fe7726c1e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S25","l":"Investment Securities","u":"/asc/320/946/#h-S25-investment-securities","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfd562a4f0e7ca26c7e939b92b13c148fb9492e2cb6e6ccb69aa905ed3552369","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S25","l":"Dividend and Interest Income","u":"/asc/320/946/#h-S25-dividend-and-interest-income","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ada4400d59a44cf7ac20f87c68338caf127fe4d3029f654a7a845dfb938bd5e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S25","l":"Accounting for Interest Collected on Defaulted Bonds","u":"/asc/320/946/#h-S25-accounting-for-interest-collected-on-defaulted-bonds","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f49d735254a6b08b82a9211833b35efd92df56c8dfd42c8a5c6048a7e743e825","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-S30","l":"Initial Measurement","u":"/asc/320/946/#sec-30-initial-measurement","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23329b1ecd253524ea35edffd2480e212a2cfc852d2dc17c17594dbe82be808e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S30","l":"Qualified Assets of Face-Amount Certificate Companies","u":"/asc/320/946/#h-S30-qualified-assets-of-face-amount-certificate-companies","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c95f290cc52baa5619c91cd4f0d5b421adeb5624d2d4e6b814c5d8135f9e243e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-S35","l":"Subsequent Measurement","u":"/asc/320/946/#sec-35-subsequent-measurement","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a932cd76e26504c447e9cb867969037e79aec2ae328e03cd04ed7079129b4df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S35","l":"Investment Securities","u":"/asc/320/946/#h-S35-investment-securities","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dd9940d7f6bdd633fa54c71bf2a1bf34ebfbf7e1dd52701601b9077030586e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S35","l":"Money Market Funds","u":"/asc/320/946/#h-S35-money-market-funds","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2542e3a56112e239bd352c870f1d5f9ea96dc51281e400fff028dcf3cb0223f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-S45","l":"Other Presentation Matters","u":"/asc/320/946/#sec-45-other-presentation-matters","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7eb668500a59b6de9c27d2eab4ab97ea987adcc9ff4df8a7cf4f4af72c4997c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S45","l":"Accounting for Interest Collected on Defaulted Bonds","u":"/asc/320/946/#h-S45-accounting-for-interest-collected-on-defaulted-bonds","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90dd7f8b630a8290261b1a19f73dd9dd5723730f809250dc8d4635ef303c332b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-S50","l":"Disclosure","u":"/asc/320/946/#sec-50-disclosure","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d28420e8f811cf4ab8bc44276268d3fad54d7518e939e586447765e8c35cfac1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S50","l":"Recognition","u":"/asc/320/946/#h-S50-recognition","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9397988d315482378692f7c8bd8bf549d945be59cd4c11c84593b688789abc99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S50","l":"Valuation Policy","u":"/asc/320/946/#h-S50-valuation-policy","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ada7462994b8fa93f30b8c1400f68a8307611a75368b1943a09818512037170","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S50","l":"Restricted Securities","u":"/asc/320/946/#h-S50-restricted-securities","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc56380a8f1718bb05514347eeda48faffffecfc6eae8c388627a718a041fb29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S50","l":"Qualified Assets","u":"/asc/320/946/#h-S50-qualified-assets","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6eddb2125f416ab8104b396f03aa7d9f44981de8b38428c63921c2dd7a1e2980","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S50","l":"Supplemental Schedules","u":"/asc/320/946/#h-S50-supplemental-schedules","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1060bbfa56b15ac1c686eae631c133db0edff23a00ab5f463dc3b55b039e07a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-S55","l":"Implementation Guidance and Illustrations","u":"/asc/320/946/#sec-55-implementation-guidance-and-illustrations","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edf25edd9f086b72efc56a72d7c5abc8281bb176beb629c5a1cb53062a15850d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S55","l":"Valuation of Securities","u":"/asc/320/946/#h-S55-valuation-of-securities","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fc9445e5884e8ec0364d5bd21dec4390ebd64310653d44ae382a7b0eb1765aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-946-S99","l":"SEC Materials","u":"/asc/320/946/#sec-99-sec-materials","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ade9c21a02a3e42341c3f59d5c35188f3ad207c0b7af64ac1f0b63c62a4006e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-946-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/320/946/#h-S99-sec-rules-regulations-and-interpretations","x":"320-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d30deabc0da59685a5e6977ff8085ffa54fc028656f6dc07d23e77bcd4e8418b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"320-954","l":"Health Care Entities","u":"/asc/320/954/","x":"320 Investments—Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e9e9e063275aa045bcbbf4c975dc00d85f5b1273e7870fbb69bcffa8a5cb907","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-954-05","l":"Overview and Background","u":"/asc/320/954/#05-overview-and-background","x":"320-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:168bec12482cd70a06000ef6e3a114ef689c9960ebe8df78fdf2d92e7756833c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-954-15","l":"Scope and Scope Exceptions","u":"/asc/320/954/#15-scope-and-scope-exceptions","x":"320-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cadd931c54fdd17f30fd576791b8a6c43fcf48cec48bb82b05deb032d56bde3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-954-20","l":"Glossary","u":"/asc/320/954/#20-glossary","x":"320-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c24e647f5424b2ef55f4a1efa28ad90a6740d45af0e931223477d05c81995909","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-954-35","l":"Subsequent Measurement","u":"/asc/320/954/#35-subsequent-measurement","x":"320-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f09be2a22474a19b140d461acb425151e73e744024b261d201f8c2baa1f6053","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-954-45","l":"Other Presentation Matters","u":"/asc/320/954/#45-other-presentation-matters","x":"320-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8889b12b852fa6757d1ea3dca3b6e8f1b63765c473a0c605a35425f1c0454af2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-954-55","l":"Implementation Guidance and Illustrations","u":"/asc/320/954/#55-implementation-guidance-and-illustrations","x":"320-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85a9198d9d2b9286150c1bf36190f1bb44e30f9a53ff2e9cfbe79371b1e87f1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"320-958","l":"Not-for-Profit Entities","u":"/asc/320/958/","x":"320 Investments—Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4461c04a525441ab1ecec701aceb11bb6a61d1e77ece2f8fd45bb7521f59e42c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-958-05","l":"Overview and Background","u":"/asc/320/958/#05-overview-and-background","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81ab31832564ac7ae01c3be064d24e011255f2ea2f2a954303197380f0337c5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-958-15","l":"Scope and Scope Exceptions","u":"/asc/320/958/#15-scope-and-scope-exceptions","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f593c170dd12093a32c91e201b61922ea540d38c4bca81d54f890600558c443","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-958-15","l":"Overall Guidance","u":"/asc/320/958/#h-15-overall-guidance","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36b1afcab8c41207f0ba263a99a2765886602711b7b6582a3620b13e4d87cc5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-958-15","l":"Health Care Entities","u":"/asc/320/958/#h-15-health-care-entities","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48ae698d05a5b6d156a9c4dd3b5243f08d3183af3072cbfdc2809e778c8f7ae1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-958-15","l":"Instruments","u":"/asc/320/958/#h-15-instruments","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f196cd0e693e063dfd5c233cb43c5107b39001e360f660fd36775ff50972c78f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-958-15","l":"Other Considerations","u":"/asc/320/958/#h-15-other-considerations","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:809bd483aba7c4ff46bdcf7f1da73e309514c2153a2d29350182cf6e37cc549b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-958-25","l":"Recognition","u":"/asc/320/958/#25-recognition","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc9fa9371e8e3174a5809e50d36b70369f68da83e925389b608ec2d573d02d12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-958-30","l":"Initial Measurement","u":"/asc/320/958/#30-initial-measurement","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c32d71924e514f93ccdaac49e585d28edb14b92952f25130eca67ea766335ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-958-35","l":"Subsequent Measurement","u":"/asc/320/958/#35-subsequent-measurement","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c547cce00569fc60dd83ee5d6220904a20adffd92c0aeecbb38c5372926f56be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-958-35","l":"Investments Held As an Agent","u":"/asc/320/958/#h-35-investments-held-as-an-agent","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d8ceea0ee4800710f646e6afbce1a5e17f97a6419fbb7e5f3d3e11b2b3d615e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-958-45","l":"Other Presentation Matters","u":"/asc/320/958/#45-other-presentation-matters","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cc3cbccc909e4a48514b51a774b232b6b65a17a7a91f9f2b6b3b4c9a2c1f17b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-958-50","l":"Disclosure","u":"/asc/320/958/#50-disclosure","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da0820070e07d70a7fb97cd49d120bddd68ae87cd6363841eff24890052b29e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/320/958/#55-implementation-guidance-and-illustrations","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da3ff6f39e20996164a429485bb4e0c66c572486a0e50ceef89e4d3716147747","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-958-55","l":"Implementation Guidance","u":"/asc/320/958/#h-55-implementation-guidance","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:877e0243d31063f0f4c27b6b0ebadc5434b0ba62d72805fcbf5f413c0ceb0b7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-958-55","l":"Illustrations","u":"/asc/320/958/#h-55-illustrations","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbbe5c10a3c84e94819920a8423f2cda7e1270f0bbff9073e78709ac9f9704bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-958-60","l":"Relationships","u":"/asc/320/958/#60-relationships","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9afa709217edbdfa250dd2d9eb99e937bf845cc605053d68098b2312369da6dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-958-60","l":"Derivatives and Hedging","u":"/asc/320/958/#h-60-derivatives-and-hedging","x":"320-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4744501d515149fb7b8afcb60c46394fe095b886f779dc97e8f7bb94997dae29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"320-965","l":"Plan Accounting—Health and Welfare Benefit Plans","u":"/asc/320/965/","x":"320 Investments—Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c13ff51e9a455e04ccd0c33e2dda81bb2b4af4a750c1163d60bc822cbb2fa1ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-965-05","l":"Overview and Background","u":"/asc/320/965/#05-overview-and-background","x":"320-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c028cab9f2559f9a220a4595a6fb1246ff6c3741ff9fefbb84422f84e3e1f99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-965-15","l":"Scope and Scope Exceptions","u":"/asc/320/965/#15-scope-and-scope-exceptions","x":"320-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08849a9a7a4e7ca17dbc169ee116cdd1d33e8fad89a2a7d0aaba00e2fd6b8c74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"320-965-15","l":"Overall Guidance","u":"/asc/320/965/#h-15-overall-guidance","x":"320-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e99d0d032893913db04fa9aabf6e4cd4f7f1756ba5037bfdbee2f16829b2e14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-965-25","l":"Recognition","u":"/asc/320/965/#25-recognition","x":"320-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0eb88703279bccd2c821a1b07b8cd80f505f7d021ad2ab11ee202ce5d74471d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-965-35","l":"Subsequent Measurement","u":"/asc/320/965/#35-subsequent-measurement","x":"320-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f77da36364a928089f371f706049a7a45dda738daa9733412e054f21e7ee162","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-965-40","l":"Derecognition","u":"/asc/320/965/#40-derecognition","x":"320-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7981cb2ac36df70c173ff54b2f6253dec98dfd3305720924b56ae5636ea12499","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"320-965-50","l":"Disclosure","u":"/asc/320/965/#50-disclosure","x":"320-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99cfe5bdceaad1efe0d4403d80bd42045289ee19a092a0301c60a9dfc20551df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"321-10","l":"Overall","u":"/asc/321/10/","x":"321 Investments—Equity Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:868812d28ff698869239c61f4e3c9b8e4106f9f8d99c4ee4754a5eedec2f255c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-10-05","l":"Background","u":"/asc/321/10/#05-background","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:559647964bc57bd4941818f73064d830e4014e44962949297c8251d7fcf1b417","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-10-15","l":"Scope and Scope Exceptions","u":"/asc/321/10/#15-scope-and-scope-exceptions","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d40a1d6d528a8db69c54ecaa63957cac146c7b9278fed62ddb4d075cc1807234","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-10-15","l":"Overall Guidance","u":"/asc/321/10/#h-15-overall-guidance","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42526adac96781e2ee98c6d0dc2326d351d73e95049c631f131f984d0ad9cf53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-10-15","l":"Entities","u":"/asc/321/10/#h-15-entities","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf97780a100f6c0970f0e265814c8e68cf28c3f429d0616e6e2a177527ccc796","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-10-15","l":"Instruments","u":"/asc/321/10/#h-15-instruments","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:097fb078bbfe07eedb0e46584f1fb52e708e058928e4273d103e1fd55a54b0ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-10-30","l":"Initial Measurement","u":"/asc/321/10/#30-initial-measurement","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fccd215bf42cadf0920abd9c3b402beaa0fc8292a6d2825463023e1acb90716e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-10-30","l":"Equity Securities Previously Accounted for under the Equity Method","u":"/asc/321/10/#h-30-equity-securities-previously-accounted-for-under-the-equity-method","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8ec98ab82efa16e042b66c2cbd9defc9bcc97ac02a645528796b084441c1d5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-10-35","l":"Subsequent Measurement","u":"/asc/321/10/#35-subsequent-measurement","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa8e5a299ddad7cd383c03a1ddadc7dca5c2a6830570ed8ab2701ec697385d0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-10-35","l":"Equity Securities without Readily Determinable Fair Values","u":"/asc/321/10/#h-35-equity-securities-without-readily-determinable-fair-values","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1441d54785da27611683acb45c5a7cec70c62cadc3683201709f43d0d60e6b1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-10-35","l":"Investment in Equity Securities of an Equity Method Investee","u":"/asc/321/10/#h-35-investment-in-equity-securities-of-an-equity-method-investee","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92dc28815c54a7a7c832d421ce2e58280daf35318224b56b494c06189ecbeafb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-10-35","l":"Dividend Income from Investments in Equity Securities","u":"/asc/321/10/#h-35-dividend-income-from-investments-in-equity-securities","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae0c4cd39dd832799cb8248fa57ffedfd7c1cc351abe7d1d6b37962192654a00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-10-40","l":"Derecognition","u":"/asc/321/10/#40-derecognition","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffc19e79bb6aa3ff229d5d76ea8ce8785c70356e955284beab87db18e1d4f39d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-10-40","l":"Accounting for Sales of Securities","u":"/asc/321/10/#h-40-accounting-for-sales-of-securities","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a746b9abbebd07f76889a82dd10db9fa965680272a32b42b0f0b1fcd6b56318c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-10-45","l":"Other Presentation Matters","u":"/asc/321/10/#45-other-presentation-matters","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8f8b4769b3e750c662087863acadc3a3efc259b016464a7b04b78f2761e0e11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-10-45","l":"Cash Flow Presentation","u":"/asc/321/10/#h-45-cash-flow-presentation","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0509b82e39a339fdb0c8cb8ad6ab5cf5cad8d8411946e50c4b8d13b26d5fc52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-10-45","l":"Statement of Financial Position","u":"/asc/321/10/#h-45-statement-of-financial-position","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e187450b5b4916615dd98c3224249d865b64ca7df43fa29a1df86bc737e8bd80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-10-50","l":"Disclosure","u":"/asc/321/10/#50-disclosure","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d05a5a0b444312a95f7143cf16d700f3eee7b1cdf6947806bba35ef48ab12dda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/321/10/#55-implementation-guidance-and-illustrations","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e540c37c773ebf124d8c38e086a3c06d3c5a4b6f8db33ae5b6fc9d97e72dea1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-10-55","l":"Implementation Guidance","u":"/asc/321/10/#h-55-implementation-guidance","x":"321-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ef0036863c1c1360a87d634a9b5245a2da024c0c1e0f22567feb656d41f36c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"321-958","l":"Not-for-Profit Entities","u":"/asc/321/958/","x":"321 Investments—Equity Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:097c47dd7f9ac5f128a00e7fe7a99cf9349fd014945b8f740b76f683d2f3d146","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-958-05","l":"Overview and Background","u":"/asc/321/958/#05-overview-and-background","x":"321-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e003c8beaf8acb003492798fc203554f94767d4cbbf39c033af593ab73e50c67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-958-15","l":"Scope and Scope Exceptions","u":"/asc/321/958/#15-scope-and-scope-exceptions","x":"321-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ae9235fac2e28992ead650a0a8503c7fdfaf85467c1a5508dcd698e0cd4b030","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-958-15","l":"Overall Guidance","u":"/asc/321/958/#h-15-overall-guidance","x":"321-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:981b8d42399a141b9c110174b2c855ade018eb934613c73b0bca4552672e738d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-958-15","l":"Instruments","u":"/asc/321/958/#h-15-instruments","x":"321-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68d016f963bd8b0f333b959cf44955e1d1cc52eae116cd9bbf3d0841048c0ded","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-958-15","l":"Other Considerations","u":"/asc/321/958/#h-15-other-considerations","x":"321-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7bf0d43aca9f3cb4aef18f4b12abb86d383e9c4295986829bdce38a3151e4cab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-958-25","l":"Recognition","u":"/asc/321/958/#25-recognition","x":"321-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06a86b49a530a1f7ae867b6dc39b4c173ffb973bea974dc547a29bcafb53b121","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-958-30","l":"Initial Measurement","u":"/asc/321/958/#30-initial-measurement","x":"321-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5b2be9d31f4f5a4aa85b5d345b550348be9d80ce7f57e21f770f243b1bbe54f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-958-35","l":"Subsequent Measurement","u":"/asc/321/958/#35-subsequent-measurement","x":"321-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3df0d25c940a3a9ed5157a64f7eb979deefcd99d52351105767fc3a9a78eb857","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-958-35","l":"Investments Held as an Agent","u":"/asc/321/958/#h-35-investments-held-as-an-agent","x":"321-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:737f4fab06dd2329fef17f79ae04063b197ef94250a259086f872209fdf37e06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-958-50","l":"Disclosure","u":"/asc/321/958/#50-disclosure","x":"321-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b76d68d8664efc80f918601a71849f8cc4a6954256b7bae2bb14e38ee94929a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"321-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/321/958/#55-implementation-guidance-and-illustrations","x":"321-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9666a88b485a614b42c6951e6601a2a37a87125bbaf16b8dd281e03e718bf658","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"321-958-55","l":"Implementation Guidance","u":"/asc/321/958/#h-55-implementation-guidance","x":"321-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30d9df160c219f534e61d41a3b54b11023cbc0c9271293ece9ce8c1787d99bf6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"323-10","l":"Overall","u":"/asc/323/10/","x":"323 Investments—Equity Method and Joint Ventures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:196ab9f85aee57c5d139c7dc8b6ce8e71273bef1b408e7eaa26e885a8700bb1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-05","l":"Overview and Background","u":"/asc/323/10/#05-overview-and-background","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cac3987dfdcfac737a89d7d2661e58f16dede2e6b96b09707710684e6b7e8e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-15","l":"Scope and Scope Exceptions","u":"/asc/323/10/#15-scope-and-scope-exceptions","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d955cbb029313cbb9a27c0b9cc9e2812892b730b95b2e85188aa6efc55a265f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-15","l":"Overall Guidance","u":"/asc/323/10/#h-15-overall-guidance","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb12e1f948fd47bfb817c8a48d8f4e2a4d61d2243ff6286676f86ee96bc06fc5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-15","l":"Entities","u":"/asc/323/10/#h-15-entities","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95206c3eb71bbe31288955b79b0c374d2cb7206564877eb2333e94cfb179e30c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-15","l":"Instruments","u":"/asc/323/10/#h-15-instruments","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86352f471a5948c0803d57946aff20d9e61db4ab1b07be4750d939217799d3c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-15","l":"Other Considerations","u":"/asc/323/10/#h-15-other-considerations","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18f784c0c531c26373bd545931c99d26e6b5642946d7dce3619d15c457eb1fe7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-25","l":"Recognition","u":"/asc/323/10/#25-recognition","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29f0fd1dd9b7bc08d35be4dd27729d9053ff2a1751b5ef45fc91ca892dc8dabf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-25","l":"Terminology","u":"/asc/323/10/#h-25-terminology","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7efd60a2271f564a7fcd1f0275dd0bce09428d42ef405410caf61ae602b3567","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-25","l":"The Equity Method—Overall Guidance","u":"/asc/323/10/#h-25-the-equity-method-overall-guidance","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32ef9133efa84422f0385b603336bbde8e26d9e722bd1ef9f6852d9954244e0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-25","l":"Share-Based Compensation Granted to Employees and Nonemployees of an Equity Method Investee","u":"/asc/323/10/#h-25-share-based-compensation-granted-to-employees-and-nonemployees-of-an-equity-method-investee","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c149e2f1c7b2cde0f6df9c7329071c284de0df1506c874cc6a6b986c3f3e3b01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-25","l":"Retention of Industry-Specific Accounting","u":"/asc/323/10/#h-25-retention-of-industry-specific-accounting","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c0a53148958bb2f8e8e0facb7bb368da71906a0389fe9c08f86d640a01039f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-30","l":"Initial Measurement","u":"/asc/323/10/#30-initial-measurement","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dfd6ccad3987a50f9b3f3c796692668f325d2362a4b173f79d59eb6e1b9ef76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-30","l":"Terminology","u":"/asc/323/10/#h-30-terminology","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:465cf7c8577ef7a15e4289d74e48a1787c5d2b6a12406292654344f5dd81a11f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-30","l":"The Equity Method—Overall Guidance","u":"/asc/323/10/#h-30-the-equity-method-overall-guidance","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53cdd5cb61c72a343f14e2e96f95f73376a904b0138345b1af28fe8e30e4457a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-30","l":"Share-Based Compensation Granted to Employees and Nonemployees of an Equity Method Investee","u":"/asc/323/10/#h-30-share-based-compensation-granted-to-employees-and-nonemployees-of-an-equity-method-investee","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16d17568ce59d620c3b0298215649fc38826574668ecebb03b7bca78d75cb9b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-35","l":"Subsequent Measurement","u":"/asc/323/10/#35-subsequent-measurement","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7072067c610873924aa92741f0853bd183d353293bf41e02a79cc96b87beac8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-35","l":"Terminology","u":"/asc/323/10/#h-35-terminology","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc2d400a5b3b0426f5a5ddfacf3e2b84b4978460d0803a1bb4bf12d8a4bde1f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-35","l":"The Equity Method—Overall Guidance","u":"/asc/323/10/#h-35-the-equity-method-overall-guidance","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44ce0ba060adc472bf36f93f1bfa23d711b8af957e7717188355616f1087ebd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-35","l":"Equity Method Losses","u":"/asc/323/10/#h-35-equity-method-losses","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15abf8cdf36cd8c489a2ad54d95ed6d5304e48d92f4bc64e558b4cfd401f96bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-35","l":"Decrease in Investment Value","u":"/asc/323/10/#h-35-decrease-in-investment-value","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a0b2e2fa3748072ade6edc496ee6e696596f9f223f2bbc26bd3d3ea51a06916","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-35","l":"Change in Level of Ownership or Degree of Influence","u":"/asc/323/10/#h-35-change-in-level-of-ownership-or-degree-of-influence","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87cb0dd8c3c7ccb1f5139b0618ed633eaf2945f4722005fc985f97cd07d9ae75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-40","l":"Derecognition","u":"/asc/323/10/#40-derecognition","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf5773903167eea7d0327ab1faf2e024e529ee34494d48cfec84b18a8ac3e3c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-40","l":"Investee Capital Transactions","u":"/asc/323/10/#h-40-investee-capital-transactions","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edc931dba790fdc03e1484b8ebe788ed2af4eee4f86d41d4887b53a227c15935","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-45","l":"Other Presentation Matters","u":"/asc/323/10/#45-other-presentation-matters","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff03a7a0eb099a917abedfabdb3e921560348658bc0782bee8eff86c22d9b6ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-45","l":"The Equity Method—Overall Guidance","u":"/asc/323/10/#h-45-the-equity-method-overall-guidance","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a093c55488ea154451be349ecb6c4f3571d7a8573b77c4b933b788e2e240d581","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-45","l":"Reporting Comprehensive Income","u":"/asc/323/10/#h-45-reporting-comprehensive-income","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c55b57fceb1ed9914ed9b5ca5feb5806f12514d89a9639df96514079b40ab86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-50","l":"Disclosure","u":"/asc/323/10/#50-disclosure","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb935e2e2ac52225bfc4888aa1231cd9ef92cecacc450fc44f8cabb7f446b684","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/323/10/#55-implementation-guidance-and-illustrations","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58d47c9effd5340d7684075555f33d693b5fa577dc94322d6c445d6bda4623a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-55","l":"Illustrations","u":"/asc/323/10/#h-55-illustrations","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c202ff8f61428bb85c8c072a31c22fae0c9641c5d098870a2331b00b006af6ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-60","l":"Relationships","u":"/asc/323/10/#60-relationships","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15b13306363e21d2b3c8515e45644f37c832b3fc7ce0119da711f0f3dc8870f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-60","l":"Earnings Per Share","u":"/asc/323/10/#h-60-earnings-per-share","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdc49f0bbb6657b21f7f2ffef3a4505180abd1ed5e2a36238b972ef2e81d55bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-60","l":"Not-For-Profit Entities","u":"/asc/323/10/#h-60-not-for-profit-entities","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1aedf548a5eca9ed54c81e98a32c655be301266470a2a00023b95ee67474232","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-60","l":"Real Estate—General","u":"/asc/323/10/#h-60-real-estate-general","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0edc24a7761ed602fb20460e7047857fc2b1613cabbc93d9e3d943b645c11cc5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-65","l":"Transition and Open Effective Date Information","u":"/asc/323/10/#65-transition-and-open-effective-date-information","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f56e5599fc74b12e86b3a35c58840a1e17e319d3a2892bacc8ba4032a5d4bde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-S00","l":"Status","u":"/asc/323/10/#sec-00-status","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fff184fac0d8079ce6ab448904d7205d31463fd154045183dba72563ce00c053","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-S45","l":"Other Presentation Matters","u":"/asc/323/10/#sec-45-other-presentation-matters","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bbc31572d2ad986b1e851249bd89ecae2b739003db7d29816338abff36b7022","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-S45","l":"Stock-Based Compensation Granted to Employees of an Equity Method Investee","u":"/asc/323/10/#h-S45-stock-based-compensation-granted-to-employees-of-an-equity-method-investee","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7f0717fb85d86bf6a9f26d39d6295e3c5bf4142506f9a8c59a941b8277168ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-S50","l":"Disclosure","u":"/asc/323/10/#sec-50-disclosure","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc1f75c30c9fd6a8fd62940f3612fdf46b3baae07b35a7f71d7b0580ce87f9b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-S50","l":"Summarized Financial Information of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons","u":"/asc/323/10/#h-S50-summarized-financial-information-of-subsidiaries-not-consolidated-and-50-percent-or-less-owned-persons","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ead6d7afe868bb1c8b2144c1b54d3670bc5c77c61b25264707676d323b331dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/323/10/#sec-55-implementation-guidance-and-illustrations","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a33e96db0c29ee0c0bc029c066071c7e6b2505c4a1e6ab879ac08eb2024f1cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-S55","l":"Undistributed Earnings of 50 Percent or Less Owned Persons","u":"/asc/323/10/#h-S55-undistributed-earnings-of-50-percent-or-less-owned-persons","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9aad19ab4c2f809b8c165b85b980ee8573c21c1527d3310473259c7003e9e0eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-S55","l":"Summarized Financial Statement Requirements for Unconsolidated Subsidiaries and 50 Percent or Less Owned Persons","u":"/asc/323/10/#h-S55-summarized-financial-statement-requirements-for-unconsolidated-subsidiaries-and-50-percent-or-less-owned-persons","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fadc6c5b251f4a13b8e55ba49b7e4f2db5822d2e149c4178e94265a879982e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-10-S99","l":"SEC Materials","u":"/asc/323/10/#sec-99-sec-materials","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e85c479a3c9e225ee45d69c5f91ee02e8bdeca44858d066b4d371d391cba86ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-10-S99","l":"SEC Staff Guidance","u":"/asc/323/10/#h-S99-sec-staff-guidance","x":"323-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43d1a4917b6b229e270ad40ef8b41e28e94b42779abf577a3647ba4c499fb3f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"323-30","l":"Partnerships, Joint Ventures, and Limited Liability Entities","u":"/asc/323/30/","x":"323 Investments—Equity Method and Joint Ventures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:417f7b7fcb3854866a657922d90db44c0efd5a294c2fa04f27914b544aa050b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-30-05","l":"Overview and Background","u":"/asc/323/30/#05-overview-and-background","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d85ab14cc86bc14d9a97840a6136739b64b67f111c5a7b79e0d128399393fb4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-30-15","l":"Scope and Scope Exceptions","u":"/asc/323/30/#15-scope-and-scope-exceptions","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64fe260a2eb787b36135225aa5a8eb7883d53e39c888f7f6c10c1c4654fd2221","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-30-15","l":"Overall Guidance","u":"/asc/323/30/#h-15-overall-guidance","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99e8e90a97c417023d2e0263a41ce75beac6d3d14b5603ea556bcdbd3abcd8d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-30-15","l":"Transactions","u":"/asc/323/30/#h-15-transactions","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4294ac421004e29313a3c8f324f177a8b340cd3f0fea412dcb7aab2c43c6eee0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-30-25","l":"Recognition","u":"/asc/323/30/#25-recognition","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cea28a7262b719a211c5506747829f8e87e3c197d01113db5db1f8006d635bdb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-30-35","l":"Subsequent Measurement","u":"/asc/323/30/#35-subsequent-measurement","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93a9721f2e66fb557392436e9f6719d1134192f3420cf3460f1d5b86f7681902","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-30-35","l":"Partnership Profits and Losses","u":"/asc/323/30/#h-35-partnership-profits-and-losses","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5894e220fb557dca9dcaaad7bec1125293066a891873d810a30604a18fd527ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-30-35","l":"Investment in a Limited Liability Company","u":"/asc/323/30/#h-35-investment-in-a-limited-liability-company","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e73ccc1e5ffdd5e84d9270e24655160c4d8fdabef2fece6aa0ea8d07fc03f9de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-30-35","l":"Discontinuance of the Equity Method","u":"/asc/323/30/#h-35-discontinuance-of-the-equity-method","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:317fa44c8b247945b4e2fae353769a796a1904d5f034c03d22d7611958b4fef3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-30-60","l":"Relationships","u":"/asc/323/30/#60-relationships","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffe039ee430a5d10b114f34a04af503b792da7b90da81dc966a152071daab4e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-30-60","l":"Receivables","u":"/asc/323/30/#h-60-receivables","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:212adcd03099a3a5334f1ebcdabbc101d6183cb5a32b995ba9a3a639e4ec8e92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-30-60","l":"Real Estate—General","u":"/asc/323/30/#h-60-real-estate-general","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75c98507f2bab1df08076029cfdc20f25c672cdb67e7a94ab70134f0983513de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-30-60","l":"Collaborative Arrangements","u":"/asc/323/30/#h-60-collaborative-arrangements","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:980ad4c2ae858c6a9ba61a8bed339a6ebf624b44e87623024f24878219aaf5c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-30-S00","l":"Status","u":"/asc/323/30/#sec-00-status","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f32dd6f14ed51e6dc89a5e33862db65c7b1f98039fd92c61fd520fedbea1a290","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-30-S55","l":"Implementation Guidance and Illustrations","u":"/asc/323/30/#sec-55-implementation-guidance-and-illustrations","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f7b56453aefa693cbb4cecd16ada1a0e87c3694557676cc1c514ca0965de191","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-30-S55","l":"Accounting for Limited Partnership Investments","u":"/asc/323/30/#h-S55-accounting-for-limited-partnership-investments","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8be4ff8c523066c928165abafc63241868f06fec7024c341c347c43fea1f913f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-30-S99","l":"SEC Materials","u":"/asc/323/30/#sec-99-sec-materials","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:839976755e177847830e092b4ec357555d0af1b1849bc124e0e0eece60883626","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-30-S99","l":"SEC Staff Guidance","u":"/asc/323/30/#h-S99-sec-staff-guidance","x":"323-30 Partnerships, Joint Ventures, and Limited Liability Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33c4fb97b28f1f4f7b557527ecd5328a829bd8e096586aff5442cc0f6f2ccd69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"323-740","l":"Income Taxes—Proportional Amortization Method","u":"/asc/323/740/","x":"323 Investments—Equity Method and Joint Ventures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:135377ad8488dbc5436d36f483edd788d0a7ba1c08a723ea30affd18d54e9a55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-05","l":"Overview and Background","u":"/asc/323/740/#05-overview-and-background","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dbc7c2ff58b82df8c99ff7c3f6d609c71956196d6ad127270fab46ffa1075f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-05","l":"Proportional Amortization Method","u":"/asc/323/740/#b-05-proportional-amortization-method","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:363b6c7426a339f88070698fa724b1c4576b0d7a47007294e925aa4ee8a8863e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-15","l":"Scope and Scope Exceptions","u":"/asc/323/740/#15-scope-and-scope-exceptions","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8592f007d1c0fdcf51702946e412ca9b3dfae5b9ec70cde4e3919383fb1ac2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-15","l":"Proportional Amortization Method","u":"/asc/323/740/#b-15-proportional-amortization-method","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86a0a31c4502a3e7a64614db2031d3610d2a2b3f3dc25bf6ed3380a011279a3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-15","l":"Overall Guidance","u":"/asc/323/740/#h-15-overall-guidance","x":"Proportional Amortization Method · 323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:358e065b99eee1e48c7f3c7d3e30d90effe2c25eaedaeece77bfd3012efb1c70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-25","l":"Recognition","u":"/asc/323/740/#25-recognition","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bc6b46e8bc12998a42ea6ac27a168293d62dd83c7e85dd1f06323142bc3016e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-25","l":"Proportional Amortization Method","u":"/asc/323/740/#b-25-proportional-amortization-method","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c3ccb0b7c7306757a83c3c483aee3cb0ee65ff3c114db707a82edf293c149cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-30","l":"Initial Measurement","u":"/asc/323/740/#30-initial-measurement","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:069fe83bfd6963151119d5abae1cefe0b8f7ac649cf0215dc2b051fe31703b3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-30","l":"Proportional Amortization Method","u":"/asc/323/740/#b-30-proportional-amortization-method","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ef07eb45180b627bcd46b3849373daaa993ca7d84f55a7ac4de9fab09868c26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-35","l":"Subsequent Measurement","u":"/asc/323/740/#35-subsequent-measurement","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:869b7a85337420f844bec8fcd8168fac98336bbb8349a3b6efd070831a3ae070","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-35","l":"Proportional Amortization Method","u":"/asc/323/740/#b-35-proportional-amortization-method","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ac50aa66cdf00e932b94da1f99d8510a00335aec1c2e68eb247fff29bfa64fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-45","l":"Other Presentation Matters","u":"/asc/323/740/#45-other-presentation-matters","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dcf674bea62e3792e6897f70a807c8120e01a84c0e20ab7988be49a755b956c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-45","l":"Proportional Amortization Method","u":"/asc/323/740/#b-45-proportional-amortization-method","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11446598d7c92d9e573b0dd8370ab14c3bc65ef403d240a449d54b85e411a02a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-50","l":"Disclosure","u":"/asc/323/740/#50-disclosure","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:794e7fd4a2b40fa9ec917ec7a45d112e7ebd5009f67a735a6e48a74bb1c6b5fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-50","l":"Proportional Amortization Method","u":"/asc/323/740/#b-50-proportional-amortization-method","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38bb1242daf5d7d89af526591bacde4d7f0708c3408476e8f779f171d6288790","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-55","l":"Implementation Guidance and Illustrations","u":"/asc/323/740/#55-implementation-guidance-and-illustrations","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b4381c98f91b99873adf1c3cacc4d8c045a069ae55b044c01a88c908339b8c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-55","l":"Proportional Amortization Method","u":"/asc/323/740/#b-55-proportional-amortization-method","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f4db9392220987f8cd8423aece0db4799df8d46357cbc5873f5f51f7b665f0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-55","l":"Illustrations","u":"/asc/323/740/#h-55-illustrations","x":"Proportional Amortization Method · 323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb1f6e4736671642448fd88514c533424106f3f3045cfdebb3f2a3a0913fe7f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-65","l":"Transition and Open Effective Date Information","u":"/asc/323/740/#65-transition-and-open-effective-date-information","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:949f9ee1a130359afde40e82c2bb30b5b679c7b6a8f674107bd2916c2f16f213","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-S00","l":"Status","u":"/asc/323/740/#sec-00-status","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db0621f8cb1e6b66e665e61768ea410f6de28a257f93d093159803c99d7b2962","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-S25","l":"Recognition","u":"/asc/323/740/#sec-25-recognition","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bde3530fecbd7a0a15995966650e47bc154effe2fd60597a03815a5622d7ca15","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-S25","l":"Qualified Affordable Housing Project Investments","u":"/asc/323/740/#b-S25-qualified-affordable-housing-project-investments","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92c5f0d803bdedc47c4308b3f3dabd8cd729e5be48039f8e73e4c327a4921e29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-S50","l":"Disclosure","u":"/asc/323/740/#sec-50-disclosure","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da5a7a17c8c0f1450acd4e4b43762c425d20adfcbcc2a6be1f7f1b9afb94f43d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-S50","l":"Income Taxes of Equity Method Investee","u":"/asc/323/740/#h-S50-income-taxes-of-equity-method-investee","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daa9ba56a0c49e04b0d66689f00917265541d9de5246e897b39236510ee2ea51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-740-S99","l":"SEC Materials","u":"/asc/323/740/#sec-99-sec-materials","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5c1c07dcbc75e3155921418182d8315b133ff84f39f1453ea3ae5fa35037d31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-S99","l":"SEC Staff Guidance","u":"/asc/323/740/#h-S99-sec-staff-guidance","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44055e6f3a11f18ff01222058f202acaff96e85069676b63a25655dcdf5a32e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-740-S99","l":"Qualified Affordable Housing Project Investments","u":"/asc/323/740/#b-S99-qualified-affordable-housing-project-investments","x":"323-740 Income Taxes—Proportional Amortization Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30a2f034035091b15dc88e0584e14a91f358ff3fe8dccfe877747caa62bf4aad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"323-932","l":"Extractive Activities—Oil and Gas","u":"/asc/323/932/","x":"323 Investments—Equity Method and Joint Ventures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac857ed5eaccc092cf4a4f612731ff9dccc9d08800089d464414d72250844b61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-932-05","l":"Overview and Background","u":"/asc/323/932/#05-overview-and-background","x":"323-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:300dce2487eacf8ae2e863159faf7c077c2ceb16ccfc1133f05d18913f0bd02e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-932-15","l":"Scope and Scope Exceptions","u":"/asc/323/932/#15-scope-and-scope-exceptions","x":"323-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80854c34c39f85d199737b9036289cf58ff36afb4e8ffdb562539388c2ed4bec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-932-15","l":"Overall Guidance","u":"/asc/323/932/#h-15-overall-guidance","x":"323-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c6bb1f495a5dc0f716b3348e84939b17db506ae530a1a02a793eca847b0a67d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-932-25","l":"Recognition","u":"/asc/323/932/#25-recognition","x":"323-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7443c3b4560826730049bdad623ab76be736187ba9804550950ecd8741554f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-932-45","l":"Other Presentation Matters","u":"/asc/323/932/#45-other-presentation-matters","x":"323-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c0b82af7f19057a10883aa27c9ab8d812dd401a627ce99b7d5814bc67ccca16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-932-50","l":"Disclosure","u":"/asc/323/932/#50-disclosure","x":"323-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c131b41ced642ab2531f7c97fb663088d01e320187af51d35ec621c133f40162","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"323-946","l":"Financial Services—Investment Companies","u":"/asc/323/946/","x":"323 Investments—Equity Method and Joint Ventures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b55dc7bf6dea1457cd39961273701fd97d6493da8cd678a664f0be21ce762af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-946-05","l":"Overview and Background","u":"/asc/323/946/#05-overview-and-background","x":"323-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:300b3364bd5b94406549fc3c0d1d27f42c8fa2daacba930581a5ca00bcc66280","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-946-15","l":"Scope and Scope Exceptions","u":"/asc/323/946/#15-scope-and-scope-exceptions","x":"323-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7aa6a0a32ff073f135f78608e0a834777898e25822f932201243a1efdbf8d68b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-946-15","l":"Overall Guidance","u":"/asc/323/946/#h-15-overall-guidance","x":"323-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d0e8a48a9283100ba8013cf5e0388bcbc3ae919662295815e75b4e3f6267804","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-946-45","l":"Other Presentation Matters","u":"/asc/323/946/#45-other-presentation-matters","x":"323-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a03b0da5d319d94d8a2e29a641e30225874b8df13202d038bab25279a830638b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-946-45","l":"Application of the Equity Method","u":"/asc/323/946/#h-45-application-of-the-equity-method","x":"323-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0077f284242db6be873ec1590a1175a9fa7939b9e8b35534b09a9be31d71078","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-946-50","l":"Disclosure","u":"/asc/323/946/#50-disclosure","x":"323-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e73a1a0cb854f2e0f7aeb6c3e3c753a0da1b01784284177640fd30a27c6f935b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-946-55","l":"Implementation Guidance and Illustrations","u":"/asc/323/946/#55-implementation-guidance-and-illustrations","x":"323-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:420f0c90d4853794f59ccc698b45b98a8d6bcb574db69dd66991d276c6672e44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-946-65","l":"Transition and Open Effective Date Information","u":"/asc/323/946/#65-transition-and-open-effective-date-information","x":"323-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:195cbd6953e741931228cc00ba66f6cb7e80d4991aefd6f5ff79e241ef710d5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"323-970","l":"Real Estate—General","u":"/asc/323/970/","x":"323 Investments—Equity Method and Joint Ventures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:224466cc3606368359328b0e80a39021d1a73058fc3f495fdc529d6ff7904560","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-970-05","l":"Overview and Background","u":"/asc/323/970/#05-overview-and-background","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dde265fcd827fac7ad9fa3aefefb23d40dded41bdeaebd18a9447ec9076714f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-970-15","l":"Scope and Scope Exceptions","u":"/asc/323/970/#15-scope-and-scope-exceptions","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:def526997f89abb1b21116ccf4d26c244065e4e0e6024a1df4ef0ff286e2680c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-970-15","l":"Overall Guidance","u":"/asc/323/970/#h-15-overall-guidance","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cebd0c51547e44f19562ec1cfdfb7e63ab724bed365f22f84866d8d8a830b245","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-970-15","l":"Entities","u":"/asc/323/970/#h-15-entities","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fc2fd77b9369af8527ebf199972a18eaa291e117a402bc754c63ce5508be514","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-970-25","l":"Recognition","u":"/asc/323/970/#25-recognition","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fec4362dcf829708ca836122641821360d7e68cccbae3603bc0dbfcc6158634","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-970-25","l":"General Partnerships","u":"/asc/323/970/#h-25-general-partnerships","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c85856a8d621a56d77381bbc450deae9eb537c4b8f2fcdc080660f41f55f0c02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-970-25","l":"Limited Partnerships","u":"/asc/323/970/#h-25-limited-partnerships","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ea340c56fe5228b87e2ba0b849e056482103201bc0847e50df0780f0ff6936b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-970-25","l":"Corporate Joint Ventures","u":"/asc/323/970/#h-25-corporate-joint-ventures","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b55cd2ff8e62312a8653294bc300a67ecb4f20bc207653c954b70761f04ec4cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-970-25","l":"Undivided Interests","u":"/asc/323/970/#h-25-undivided-interests","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee0b58cf842cb68adc04a463e55a02cc3635825061239cf869429ee9f2c46e6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-970-25","l":"Acquisition, Development, and Construction Arrangements","u":"/asc/323/970/#h-25-acquisition-development-and-construction-arrangements","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34e995749cedf41a2643d9e2514780553de6f7cac7d579702ddaf5cef756d789","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-970-30","l":"Initial Measurement","u":"/asc/323/970/#30-initial-measurement","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3938118e4ee58fde0be4de77e6902a6bfb1b0eccfd5fcd525757fca1cbc82a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-970-30","l":"Accounting by the Investor for Certain Transactions with a Real Estate Venture","u":"/asc/323/970/#h-30-accounting-by-the-investor-for-certain-transactions-with-a-real-estate-venture","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2ed9c1832db8c24eb50ed7e61814702cbcc68e355923e7cbff193449f0e8a4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-970-35","l":"Subsequent Measurement","u":"/asc/323/970/#35-subsequent-measurement","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d26a8808ea9a75088a98d05c3a8054af836b7d94093acb35afb3aa07125e453f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-970-35","l":"Applying the Equity Method","u":"/asc/323/970/#h-35-applying-the-equity-method","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db5955cc977bae556c1a034bea8a5ee583c9a44e0e918b277f73172fb1090c35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-970-35","l":"Accounting for Other Transactions with a Real Estate Venture","u":"/asc/323/970/#h-35-accounting-for-other-transactions-with-a-real-estate-venture","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9245c1fbbffd03d15bfc44341bfcc4e875717b8837c3da5f1f4a3ac5388d1c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-970-40","l":"Derecognition","u":"/asc/323/970/#40-derecognition","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:909f6273563286e389b68f7317c8cafabdcc14c33dd21a5e6921b269b3b0d425","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-970-40","l":"Sale of an Investment in a Real Estate Venture","u":"/asc/323/970/#h-40-sale-of-an-investment-in-a-real-estate-venture","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0ddb421594e860010c7482f590fc95548f7340210547c8239296018b88e286b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-970-40","l":"Acquisition, Development, and Construction Arrangements","u":"/asc/323/970/#h-40-acquisition-development-and-construction-arrangements","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72e3ba103e3386a3d635e076b359a99f61ef7309589f4991d1f91c020137ec61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-970-45","l":"Other Presentation Matters","u":"/asc/323/970/#45-other-presentation-matters","x":"323-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f26199a2e75d791e369a0dc46f77f93cbeedad491bde2cbc4def07706f1d19f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"323-974","l":"Real Estate—Real Estate Investment Trusts","u":"/asc/323/974/","x":"323 Investments—Equity Method and Joint Ventures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bfd1fe9c1e55d0e070283cd704715007ce74c74981acb98bbbbe90dc93e573b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-974-05","l":"Overview and Background","u":"/asc/323/974/#05-overview-and-background","x":"323-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b4499540fb300466a825a9b90b31ee3a879a5423f4bace357c942f0eeeebc4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-974-15","l":"Scope and Scope Exceptions","u":"/asc/323/974/#15-scope-and-scope-exceptions","x":"323-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65d6a3c62e5080641ae846776691c97c1fdeadfebb2603fde5671dbe8f819948","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-974-15","l":"Overall Guidance","u":"/asc/323/974/#h-15-overall-guidance","x":"323-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f63ba40066b47bc58a824a02ca29a98e62e6090c897e94a99fd91d30ba1903a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-974-15","l":"Entities","u":"/asc/323/974/#h-15-entities","x":"323-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73de72144538e4d603e04654de353c6af51706434bcee825a1a087138e564cb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"323-974-25","l":"Recognition","u":"/asc/323/974/#25-recognition","x":"323-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:208490557a49f93da13f49d092b96f905d84a771bde4d2383edd888a42260bca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"323-974-25","l":"Service Corporations","u":"/asc/323/974/#h-25-service-corporations","x":"323-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f5f3d30006d1a8307c2c21db57e0a8b3789cd57218087acf4b04f927ca59fbf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-10","l":"Overall","u":"/asc/325/10/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:494a67aee426057fd9ee09d466d457a297576785c10842b7f7202245e5a1cfac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-10-05","l":"Overview and Background","u":"/asc/325/10/#05-overview-and-background","x":"325-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c7b904ff108f896d7185cbe32c386601a85b285a2f0c477a55e23bca28ccefe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-10-60","l":"Relationships","u":"/asc/325/10/#60-relationships","x":"325-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ddddd3a5ffd811585c87353b6022109604becd481af901db8511f5c8f4bc8f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-20","l":"Cost Method Investments","u":"/asc/325/20/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa1a1eb1eba61ac7750419c4bdab5144f4ed3b5eac7781d0e7f50c5062822e62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-20-05","l":"Overview and Background","u":"/asc/325/20/#05-overview-and-background","x":"325-20 Cost Method Investments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84469d1d7fe15118bcd50260e5852a32cbd6a69d71b92adc3bd451a8c6077b5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-20-15","l":"Scope and Scope Exceptions","u":"/asc/325/20/#15-scope-and-scope-exceptions","x":"325-20 Cost Method Investments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1e5d898aed3c4eb0c868e1e218c1a994d14302e890c6d28b8ee2d100357c165","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-20-25","l":"Recognition","u":"/asc/325/20/#25-recognition","x":"325-20 Cost Method Investments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94c5b3b7ca667825a1d06322fc0428dbb73b51646dd54c2485d4456f5cd57aa0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-20-30","l":"Initial Measurement","u":"/asc/325/20/#30-initial-measurement","x":"325-20 Cost Method Investments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4a604212798c0a7ac376f8b7877ec68f7ecbd37129c47c5c765f9784a9300fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-20-35","l":"Subsequent Measurement","u":"/asc/325/20/#35-subsequent-measurement","x":"325-20 Cost Method Investments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f754a55bb40273fed19e31c49f51e0caa6029c4dcd48025b6316b72c4e03ae3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-20-40","l":"Derecognition","u":"/asc/325/20/#40-derecognition","x":"325-20 Cost Method Investments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ee46db4ea2920ef1888e41e94b83c51b9c48ffa9b886d234b3a56636046179b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-20-50","l":"Disclosure","u":"/asc/325/20/#50-disclosure","x":"325-20 Cost Method Investments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2ae2efbeb82665065e612b44f67d297f85e315f488d55b037b4d4ead95a5876","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-20-60","l":"Relationships","u":"/asc/325/20/#60-relationships","x":"325-20 Cost Method Investments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac9098776b70a9f5713c9bb3c9274e46f67688fc15062375db1d2ad8a3b8c994","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-30","l":"Investments in Insurance Contracts","u":"/asc/325/30/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07c524d2914921a6892ae3a83c7f9781a0e1684c5d6bc045cd34c1ed99a29be8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-30-05","l":"Overview and Background","u":"/asc/325/30/#05-overview-and-background","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d7f6b6dad00b048575716989837c3ec3850cbe46aeb131eb7186782508c302a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-05","l":"Exchange of Mutual Membership Interests for Stock in a Demutualization","u":"/asc/325/30/#h-05-exchange-of-mutual-membership-interests-for-stock-in-a-demutualization","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1513fbed56f8c7aec43c026e72790376119f643be0b67774a890afa410b83827","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-05","l":"Life Settlement Contracts","u":"/asc/325/30/#b-05-life-settlement-contracts","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa8dd615d004fa2a6e3720e781aec35cc201e5d18bb99cb74e8de18aa7761a45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-30-15","l":"Scope and Scope Exceptions","u":"/asc/325/30/#15-scope-and-scope-exceptions","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f2411f5becd3a44022de3b0e7d4e895b769fcd8b1da4f1634bee0a0f9ebd7dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-15","l":"Entities","u":"/asc/325/30/#h-15-entities","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17b2086fb10e4ecdbe424309c0347157e75380c35e5dad6ed096a2d4055fb62b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-15","l":"Transactions","u":"/asc/325/30/#h-15-transactions","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:629268fc0dc160a9f5dd47d14371811e407386ad2dd4e0f8124e84343b518b51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-15","l":"Life Settlement Contracts","u":"/asc/325/30/#b-15-life-settlement-contracts","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26d63c08432ca39e6069772273e61872540f20f4eb99eed5e2665083d658b7df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-30-25","l":"Recognition","u":"/asc/325/30/#25-recognition","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a593de794c7262fb8497ebaee393ba8a36596975e3d4c75ef63f789f4d838c98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-25","l":"Exchange of Mutual Membership Interests for Stock in a Demutualization","u":"/asc/325/30/#h-25-exchange-of-mutual-membership-interests-for-stock-in-a-demutualization","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b0671b88f9b5a0413692bb68f12d781972cbd736977b5d40238e90140c30e4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-25","l":"Life Settlement Contracts","u":"/asc/325/30/#b-25-life-settlement-contracts","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:225b9725802a003e2d77ad3c0cb553677fd586f04068607486daea6c6c869c63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-30-30","l":"Initial Measurement","u":"/asc/325/30/#30-initial-measurement","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fac1d48e68801f4171884a1492566ed45d5e93e803e650d94e7acf85c45b98a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-30","l":"Exchange of Mutual Membership Interests for Stock in a Demutualization","u":"/asc/325/30/#h-30-exchange-of-mutual-membership-interests-for-stock-in-a-demutualization","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ffbead9d84b2591f6bfb44f49ccb6f36997bc9623fb2ec358462c8a6c603a7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-30","l":"Life Settlement Contracts","u":"/asc/325/30/#b-30-life-settlement-contracts","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90ae63548f641c91f1c35c502d5cfa585d03e4b1a723fe7dcaae0d27cc59e2e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-30","l":"Investment Method","u":"/asc/325/30/#h-30-investment-method","x":"Life Settlement Contracts · 325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d6bdcf07efd3e752ff648c1e9b034931397efbba495c65cea504d4cf8692075","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-30","l":"Fair Value Method","u":"/asc/325/30/#h-30-fair-value-method","x":"Life Settlement Contracts · 325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dee43302f2480589195a6816610e604e4f20234cc8a6722c3440777be681e24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-30-35","l":"Subsequent Measurement","u":"/asc/325/30/#35-subsequent-measurement","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1157c606d80763ed0ff2d412b6b613021512b8a7a9e0ec38023b1f321ac1e8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-35","l":"Life Settlement Contracts","u":"/asc/325/30/#b-35-life-settlement-contracts","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5cb0d9e9af850823bb54c76d7907645bdc8a7a4f853ce851b21ad50c215ca2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-35","l":"Investment Method","u":"/asc/325/30/#h-35-investment-method","x":"Life Settlement Contracts · 325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af3f7825426817d127eada56e881438a94dc83440815469b914dd85f1fbad26c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-35","l":"Fair Value Method","u":"/asc/325/30/#h-35-fair-value-method","x":"Life Settlement Contracts · 325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a763ee5844f83fd3d5a0c875d8073d3c6409d7a271d6f954e474310717ac59e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-30-40","l":"Derecognition","u":"/asc/325/30/#40-derecognition","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f61a9594bf33b7690109b380ca3674cb0ee20c237541e487dbc0437175938da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-40","l":"Life Settlement Contracts","u":"/asc/325/30/#b-40-life-settlement-contracts","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8dd8ffd066ebb39e710c9bd81342bfcffb9457ba47cccf463a1d7daef16b67ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-40","l":"Exchange of Mutual Membership Interests for Stock in a Demutualization","u":"/asc/325/30/#h-40-exchange-of-mutual-membership-interests-for-stock-in-a-demutualization","x":"Life Settlement Contracts · 325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:598c31cfd22f2651cc570f53eb075c48e3f22304891d9aafb7c4e78b4ae643ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-40","l":"Investment Method","u":"/asc/325/30/#h-40-investment-method","x":"Life Settlement Contracts · 325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0723e5d0b7ba2575958219ecc20bcb696ea91f1fa12d2715ba6d6f4b06c83f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-30-45","l":"Other Presentation Matters","u":"/asc/325/30/#45-other-presentation-matters","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5045d0185c2c62d5ed1ce29b79b94d1f90ea249b488c9d22bb0588ab9d7fa77f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-45","l":"Life Settlement Contracts","u":"/asc/325/30/#b-45-life-settlement-contracts","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:753fb7c9fe58eb416683ef9b49ada79ba6205f073ca886c7e6273de0d6b778a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-45","l":"Statement of Financial Position","u":"/asc/325/30/#h-45-statement-of-financial-position","x":"Life Settlement Contracts · 325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73f927dfe4e0fc728a12a18c9f32166bed133ee759a8f5dc38af9a95e6d697a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-45","l":"Income Statement","u":"/asc/325/30/#h-45-income-statement","x":"Life Settlement Contracts · 325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43c11e3870d1b2f9a5ce9de0af6ce5a55e1573991dd1a373d2b5e8e2731186c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-45","l":"Statement of Cash Flows","u":"/asc/325/30/#h-45-statement-of-cash-flows","x":"Life Settlement Contracts · 325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdb75caf1ba0f77730118a52acce3e24fcd27c3099c223526decc0e2f9da9871","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-30-50","l":"Disclosure","u":"/asc/325/30/#50-disclosure","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5507f1af926975c8c87f0d8109dc8fbd9270ecab66885705b9f07c2f7c63fd3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-50","l":"Life Settlement Contracts","u":"/asc/325/30/#b-50-life-settlement-contracts","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f03cc0625cfdbbdfe600572680a6f999923c0499d209db1f51de7fdbb2d67c56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-50","l":"Investment Method","u":"/asc/325/30/#h-50-investment-method","x":"Life Settlement Contracts · 325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69c16f08eb38b8a855bdfecc9571329bbb0c1c2ca69f7037a5f2cc89b204cacf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-50","l":"Fair Value Method","u":"/asc/325/30/#h-50-fair-value-method","x":"Life Settlement Contracts · 325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26fb2b0e38a476fb0960f4b399d0bb0ee1e9b9dec36626d3191e6b22f887cc77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/325/30/#55-implementation-guidance-and-illustrations","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:036db0d0aca3d492ecaa95f31b931f8993cd81df456f2ad28d90648ab025052b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-30-55","l":"Illustrations","u":"/asc/325/30/#h-55-illustrations","x":"325-30 Investments in Insurance Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:151c6e40a9bbedb0565e7f49572b2d749621caf4f168f873bdc15c5828620c2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-40","l":"Beneficial Interests in Securitized Financial Assets","u":"/asc/325/40/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcf02238e954c6aa0c9eff654da52826788cadcc1aea86b14e38a6d0f6ca0639","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-40-05","l":"Overview and Background","u":"/asc/325/40/#05-overview-and-background","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f3f45bed8c4e8602b3adcf471101294ad3aa1909454eacb5b749e43a399c954","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-40-15","l":"Scope and Scope Exceptions","u":"/asc/325/40/#15-scope-and-scope-exceptions","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e26ec74f87667870dacfe625eeacf16bd82cfeffa07e41aa38c31f6eaad9d83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-40-15","l":"Entities","u":"/asc/325/40/#h-15-entities","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10262fdfadf907753cf08656b66d0ceab6f84018b833ca2ba3872f0bb7504a64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-40-15","l":"Instruments","u":"/asc/325/40/#h-15-instruments","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4ded4c049ae71b3a03b3847e6ba0afe8ba4a094cf67771746d83d96b20f4c8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-40-25","l":"Recognition","u":"/asc/325/40/#25-recognition","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad28adaf60eede6efac22bc0e072e3800bc8186fc03f71ca6ff66297ff5b63ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-40-30","l":"Initial Measurement","u":"/asc/325/40/#30-initial-measurement","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a266526fec7f36b251a28247ca7ae953dc9dd5b5a417008b13d3447a43aac3ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-40-30","l":"Initial Investment","u":"/asc/325/40/#h-30-initial-investment","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:246a8b303e7832e0e296c2d19975bca2a2320b2aa05aac081e65a96799ac0a4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-40-30","l":"Accretable Yield","u":"/asc/325/40/#h-30-accretable-yield","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b35fa0982bdf694eb323cefb6b011f398a1408ce8e0a3ed67ac08ca395268931","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-40-35","l":"Subsequent Measurement","u":"/asc/325/40/#35-subsequent-measurement","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c140ccd1172d664f306f57e3e18b2e4fc379c48351c76b3d6178b82181df5d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-40-35","l":"Accretable Yield","u":"/asc/325/40/#h-35-accretable-yield","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67db5e4c2d0c539839b37aa990672eef63a86e60afaa81451ef016a7adf30e16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-40-35","l":"Credit Losses","u":"/asc/325/40/#h-35-credit-losses","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e02c57fe66315875389d0d3f8271974d18a408cd2bcefbc6a2b4aea956a12613","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-40-35","l":"Nonaccrual Status—Cash Flows Not Reliably Estimable","u":"/asc/325/40/#h-35-nonaccrual-status-cash-flows-not-reliably-estimable","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efa49515f857e28fea99edfaf4b777a2ae24dbb2a2216eaa4c76bb2ef0bde5a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-40-45","l":"Other Presentation Matters","u":"/asc/325/40/#45-other-presentation-matters","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09db103477f48b40cd1ae948f6cea1d79f51913de66e9b84478b3d639dc30a5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/325/40/#55-implementation-guidance-and-illustrations","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1022aa89ee5f576dcc51f72f7f367f3142524dcf92d76281eec97384d8781273","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-40-55","l":"Implementation Guidance","u":"/asc/325/40/#h-55-implementation-guidance","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:019b32ee5d91288d9f60ee3a68c23fbb910a6acb4dbf7f2b922f31e75ba9ab10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-40-65","l":"Transition and Open Effective Date Information","u":"/asc/325/40/#65-transition-and-open-effective-date-information","x":"325-40 Beneficial Interests in Securitized Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2236c2824c65db8eb9bb90aa0d2ef72c46c2a5d71d11ddd805cfd8578cebcd4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-905","l":"Agriculture","u":"/asc/325/905/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99b573e72ccbc0fb309da1e626660133fa4ef564cecdb37fbc36c772a1e7ba7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-905-05","l":"Overview and Background","u":"/asc/325/905/#05-overview-and-background","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1f9da829da7a21d23bebe550d599edd8e5f8c8c1100b53faa9d4b3c7cb7bf27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-905-05","l":"Cooperatives","u":"/asc/325/905/#b-05-cooperatives","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83683cf31d1bc81dbaa05be398395aecc89781aabd5edee6a265a852320700dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-905-05","l":"Cooperatives—Patrons","u":"/asc/325/905/#b-05-cooperatives-patrons","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:510ab922d6779185d1bdf44603bce57bf78e9267f95c2db5c33b6ef2a72d2e03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-905-15","l":"Scope and Scope Exceptions","u":"/asc/325/905/#15-scope-and-scope-exceptions","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6616aed20351fcba63c16e5eeac1db17a504fa75246ca9b1099b8fdb82a4f99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-905-15","l":"Overall Guidance","u":"/asc/325/905/#h-15-overall-guidance","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bc08ab6939f0d89072e1198548e7fb636e165f5a798b90edc7225484af21136","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-905-15","l":"Cooperatives","u":"/asc/325/905/#b-15-cooperatives","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c54ce56e99a5560491454930acfe94345f665fdcfcaf113e876d253d658f07ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-905-15","l":"Cooperatives—Patrons","u":"/asc/325/905/#b-15-cooperatives-patrons","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab6d9a0cd41879669aa6c14c3afa6c4ce7190880a7e84b588bddfeb354666ed6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-905-25","l":"Recognition","u":"/asc/325/905/#25-recognition","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce908edbd43c933db7afd9f4e91cc9484f4f060173bd39056cfa1393a44333cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-905-25","l":"Cooperatives—Patrons","u":"/asc/325/905/#b-25-cooperatives-patrons","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6caa8cd6c80eff4f0160a75258e2034f30aacfb274f56bdae461d8f1ccb27e43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-905-30","l":"Initial Measurement","u":"/asc/325/905/#30-initial-measurement","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74a8a2ab2d51114a8eb268837049ef81c30c57cd93fe468d1434f1abeec7cf41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-905-30","l":"Cooperatives","u":"/asc/325/905/#b-30-cooperatives","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9be9bc16efac905e957c49e4650b09a3c2fbb097261995642cd040d2c46073aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-905-30","l":"Cooperatives—Patrons","u":"/asc/325/905/#b-30-cooperatives-patrons","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb333ad657787726a22539651a63b02d4355e75d2c17c551838dd31a46950984","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-905-35","l":"Subsequent Measurement","u":"/asc/325/905/#35-subsequent-measurement","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0b4910c6858fb65c3b3e38e43e07b30e49bbcab5b383d7374147492e56b14c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-905-35","l":"Cooperatives—Patrons","u":"/asc/325/905/#b-35-cooperatives-patrons","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b4b7f885b468eac434dc412f5e713a2d31a5210d23a5c17958d15af4c34b6c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-905-45","l":"Other Presentation Matters","u":"/asc/325/905/#45-other-presentation-matters","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:915e35f90aa181181a259b40cbb273d9ac2d5e0ccd240bfad8a0e1ed8344582e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-905-45","l":"Cooperatives—Patrons","u":"/asc/325/905/#b-45-cooperatives-patrons","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7724a74b4df9b3b90738b8020f66d3f7c68569f77715c9d56daed059d1d9cb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-905-50","l":"Disclosure","u":"/asc/325/905/#50-disclosure","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8571c7107ec13e17731e5e8aa52bf8e6d8db7a3753b0b4d34732d7bd005b25a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-905-50","l":"Cooperatives—Patrons","u":"/asc/325/905/#b-50-cooperatives-patrons","x":"325-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6ad87ca7fef67b12d76baa38eb5ba6fefd4349de33bd63688f1c917d971b860","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-940","l":"Financial Services—Brokers and Dealers","u":"/asc/325/940/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:476e41fad9bff64e430b4578096df1faa420c09273057397382042ae91ffa475","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-940-05","l":"Overview and Background","u":"/asc/325/940/#05-overview-and-background","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b99c8915ca03ef95e2b4d1efd6e98a878034c1687f555b9322093bdcda320b71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-940-15","l":"Scope and Scope Exceptions","u":"/asc/325/940/#15-scope-and-scope-exceptions","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4d8565126f56b99a9cefdf85092bfbc42f8afbfba735a4d3433ca68323aaaec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-940-15","l":"Overall Guidance","u":"/asc/325/940/#h-15-overall-guidance","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efcdb85aa09bf851cd2338dedb28fe4768b68af8985bc824908a96eafc10b0c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-940-15","l":"Other Considerations","u":"/asc/325/940/#h-15-other-considerations","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cfe6b4cf33f65522341043dc62210eeef829fd4e7f00b53d8182cdd2108bd89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-940-30","l":"Initial Measurement","u":"/asc/325/940/#30-initial-measurement","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e87d4b97fc20a1ee0bb310c00ce53900210161ea0d56d8245a40195d99e02173","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-940-30","l":"Financial-Restructuring Transactions","u":"/asc/325/940/#h-30-financial-restructuring-transactions","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d18f0fa06d189ef3f95d5620d807650494271fd527ce7067390a548ea9296a82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-940-35","l":"Subsequent Measurement","u":"/asc/325/940/#35-subsequent-measurement","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34fdfb7268e29797abcadba0b6399774020dcca7909b4a3334b0c573f455aab5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-940-35","l":"Financial-Restructuring Transactions","u":"/asc/325/940/#h-35-financial-restructuring-transactions","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19500b2f8414da0d89a7d1e95b5ed326f33c13930f02b96d482c15a5c17c65dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-940-45","l":"Other Presentation Matters","u":"/asc/325/940/#45-other-presentation-matters","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9ee96b1f2c56f4dabe73884e42f7ccf3dce4e0b345372683b3c0579e7f0b486","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-940-S00","l":"Status","u":"/asc/325/940/#sec-00-status","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c92fbb5bdd71fd6d1b23c97d6b206d7f61cb2abd7d978d47af1eb3bf0b4e602a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-940-S35","l":"Subsequent Measurement","u":"/asc/325/940/#sec-35-subsequent-measurement","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ae4aab8d3df1c811791bb4179a2d403f9e4b721110c24b554efba44a1ba48dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-940-S35","l":"Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes and Contracts Involved in Energy Trading and Risk Management","u":"/asc/325/940/#h-S35-issues-involved-in-accounting-for-derivative-contracts-held-for-trading-purposes-and-contracts-involved-in-energy-trading-and-risk-management","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca1d397b714d168d55a74a10c92eb4214caa1ca4eae2f32ac19d5aff4ce7ffa4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-940-S99","l":"SEC Materials","u":"/asc/325/940/#sec-99-sec-materials","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:600549d2d51a85e3a52403f04cec371d86a4f1e716a2677a318d27e3ef2848a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-940-S99","l":"SEC Staff Guidance","u":"/asc/325/940/#h-S99-sec-staff-guidance","x":"325-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5c535f007099d0234ff227121fd52428bfbf4b66c7e9ff681d66331f0d22479","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-942","l":"Financial Services—Depository and Lending","u":"/asc/325/942/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e851968599c569951e3ca4896e7af28e22883f2632079a1cea210974bc20209","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-942-05","l":"Overview and Background","u":"/asc/325/942/#05-overview-and-background","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f49469370651faf26ebfff9d626484269baf6512f8f959aa650946d2865b3f71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-942-15","l":"Scope and Scope Exceptions","u":"/asc/325/942/#15-scope-and-scope-exceptions","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3db99dbbc50502a43ee9c4b916c51c4cfe340ea8d434f1c39060d571024c9761","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-942-15","l":"Overall Guidance","u":"/asc/325/942/#h-15-overall-guidance","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7402decd5917df8bdf651925b05c62ae04de042af808ff4c83250498a258f28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-942-25","l":"Recognition","u":"/asc/325/942/#25-recognition","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec16dccfb1276b5ca8c54de8827825b84feb52da3c4b9eee03b592a6a1442252","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-942-25","l":"Federal Home Loan Bank or Federal Reserve Bank Stock","u":"/asc/325/942/#h-25-federal-home-loan-bank-or-federal-reserve-bank-stock","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35d452aa3d8c8b39f3b608dda6e5cfa29861251c51e6ff151bc1d467e77c5d58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-942-25","l":"Regular-Way Securities","u":"/asc/325/942/#h-25-regular-way-securities","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f6b5707177c2fa4c8b8282fc0f319b8bccdc76f42aeb7dcdc475514ca333072","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-942-25","l":"National Credit Union Share Insurance Fund Deposits","u":"/asc/325/942/#h-25-national-credit-union-share-insurance-fund-deposits","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41d2f3563032af8b50d7118cd8600516648b418832a9e496367989d22ad4bf70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-942-25","l":"Exchange Memberships","u":"/asc/325/942/#h-25-exchange-memberships","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3163093e1fdaeb5027e01da3c2c8c2e74bde2a41fb896d63fd01a7eee9979af9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-942-30","l":"Initial Measurement","u":"/asc/325/942/#30-initial-measurement","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cf31899859292f76242b0384f2bb4fe561a6770c635e3bc7fa5660479799a82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-942-30","l":"Exchange Memberships","u":"/asc/325/942/#h-30-exchange-memberships","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c91b16a0aebe64e0d3015aaf46fba6131989f80fabafd9d0025cb539bf1bd80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-942-35","l":"Subsequent Measurement","u":"/asc/325/942/#35-subsequent-measurement","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2a8c6f78607843d01964f9a243b50d1a2cb299cea5c5f6b611703e1f793b392","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-942-35","l":"Federal Home Loan Bank or Federal Reserve Bank Stock","u":"/asc/325/942/#h-35-federal-home-loan-bank-or-federal-reserve-bank-stock","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24c36e797e83cb0517b85a08bbf031d09297ce572d9e7c67bb6f8909887dec6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-942-35","l":"National Credit Union Share Insurance Fund Deposits and Premiums","u":"/asc/325/942/#h-35-national-credit-union-share-insurance-fund-deposits-and-premiums","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f0ee9d301c5694fa4573e211628f017531541d0402063d147edf0dc8f1a5990","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-942-35","l":"Exchange Memberships","u":"/asc/325/942/#h-35-exchange-memberships","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:053ff1a390b558082b4b6518f1964fd35075fef3afdb1acee68f71bdca77bc56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-942-45","l":"Other Presentation Matters","u":"/asc/325/942/#45-other-presentation-matters","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b766465cc063bc07f70b246c72905bea5c1f522bd33f5c7a99455210338b7a4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-942-45","l":"Federal Home Loan Bank or Federal Reserve Bank Stock","u":"/asc/325/942/#h-45-federal-home-loan-bank-or-federal-reserve-bank-stock","x":"325-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:749cef63317c732de7fa59ed7a99de7cc8a5a227ae45e6eaeb63d9694df8817d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-944","l":"Financial Services—Insurance","u":"/asc/325/944/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e03ee6c8459ad3cec12311c7bda08b488b54472b06adf9ff4da12f91065f4c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-944-05","l":"Overview and Background","u":"/asc/325/944/#05-overview-and-background","x":"325-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68aa779c6526a734eadad3913c354925194a4d9a97ad2b8a287de731c0e17511","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-944-15","l":"Scope and Scope Exceptions","u":"/asc/325/944/#15-scope-and-scope-exceptions","x":"325-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc8f64973eceb2c1e7a66fe1e6d1eee6746cc4c79b6492f3446faf857a13e865","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-944-30","l":"Initial Measurement","u":"/asc/325/944/#30-initial-measurement","x":"325-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a7141e310a1f497238cdbc8622ac8def89c8b102f869f647212030eb57d8f2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-944-35","l":"Subsequent Measurement","u":"/asc/325/944/#35-subsequent-measurement","x":"325-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7b532bac85133b5ffb78572c6c0555057d4e1c7aa1b4e9886fa1c26f4752ec4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-944-40","l":"Derecognition","u":"/asc/325/944/#40-derecognition","x":"325-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a5d5f4dc301d74470c4744941095381fc9fc8a2758977dd92fcd086a8f846ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-944-45","l":"Other Presentation Matters","u":"/asc/325/944/#45-other-presentation-matters","x":"325-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b674db4fd7e407ca53e03d1bf150fb26b8f95f8aa8f15e2ad1490f0b120a80a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-944-50","l":"Disclosure","u":"/asc/325/944/#50-disclosure","x":"325-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca636ab796d61ce616bc61260e2707f85e699b641f04d50c241399f1be43b8d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-946","l":"Financial Services—Investment Companies","u":"/asc/325/946/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50fec7c5dc3c6dcb7853b1e5808cd6276d76f0c349935b85ba580d7e09647f3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-946-05","l":"Background","u":"/asc/325/946/#05-background","x":"325-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54e52cc9c0986bb9be9d5734fa2e6524a501b35aa1a27dcc6083fbdc350f7fad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-946-15","l":"Scope and Scope Exceptions","u":"/asc/325/946/#15-scope-and-scope-exceptions","x":"325-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe8808baf8e778dd59bf56fc2864ead942eb56c5a864d9d023fc78a50ba77098","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-946-15","l":"Overall Guidance","u":"/asc/325/946/#h-15-overall-guidance","x":"325-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72e2342773472b3951089f406f34243384df8100e69c23678d363fefda95b0f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-946-30","l":"Initial Measurement","u":"/asc/325/946/#30-initial-measurement","x":"325-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60433bd2e2a4b7160df2f6cbfd613a22b7e31e759a40df9e4e1e3f2e267d963c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-946-35","l":"Subsequent Measurement","u":"/asc/325/946/#35-subsequent-measurement","x":"325-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:960b490e37167f708fc6e78709459fe2d795c334b21b1b984b62fd0eedacdcb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-954","l":"Health Care Entities","u":"/asc/325/954/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72c8e2a8a28d4fd83b0cb39ff88df7c7bcd2296dc8435c8aebadcf9e9a9c83ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-954-05","l":"Overview and Background","u":"/asc/325/954/#05-overview-and-background","x":"325-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6532ed3dd5b9e8f5305748e44cc06f4b19de92ec46a27e3407c89a1910d79064","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-954-15","l":"Scope and Scope Exceptions","u":"/asc/325/954/#15-scope-and-scope-exceptions","x":"325-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47448db586622a55c454b7defaf0a5d6dd57057a0685994e4aff86f6264f54e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-954-15","l":"Overall Guidance","u":"/asc/325/954/#h-15-overall-guidance","x":"325-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0cd112728646c85e6b24b650545e9f58110dfbaa580ecdbf8d2c918d1fe25ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-954-15","l":"Instruments","u":"/asc/325/954/#h-15-instruments","x":"325-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7b0e105edd6f22ea4e099e1aeea423bee4a1b221b283117d610538ae7b55aef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-954-15","l":"Other Considerations","u":"/asc/325/954/#h-15-other-considerations","x":"325-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32cae54b64d920f90eeff73aed80702ced7571e98d92f59a2f3aac4395d23715","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-954-35","l":"Subsequent Measurement","u":"/asc/325/954/#35-subsequent-measurement","x":"325-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac5d581e322001e25377e3789e59b01cf616e6311d85e20247cdc19807a0132d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-954-45","l":"Other Presentation Matters","u":"/asc/325/954/#45-other-presentation-matters","x":"325-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f726697fcf523a76795d31822efba88a21fadedb4c546323e755615d9d486f56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-958","l":"Not-for-Profit Entities","u":"/asc/325/958/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e398cebe1c0182d1f48f75d14964f0d56c71f2d2af814355afe0aa9858deeb0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-958-05","l":"Overview and Background","u":"/asc/325/958/#05-overview-and-background","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be3e6110bdb59a0a2db1e5689b3175f31e530861001eef2cdaed47c40c49bd15","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-958-15","l":"Scope and Scope Exceptions","u":"/asc/325/958/#15-scope-and-scope-exceptions","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9cecf7c5506333d9d35d445cb2330c8ca5cb537f0392761b34c030ac732b8e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-958-15","l":"Overall Guidance","u":"/asc/325/958/#h-15-overall-guidance","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62335c1bb03a981582a41933dc6d71d4b6e4fc9bdc16b45310cd03f9785aa89f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-958-15","l":"Instruments","u":"/asc/325/958/#h-15-instruments","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31d61636646b0419c8f320c747b9c7f4941fe784e8cf2bd6af122e5594c26ae3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-958-25","l":"Recognition","u":"/asc/325/958/#25-recognition","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3a1be513930eff9e1783c797e32d52507852b0fdd929f0c63a8d156ad5c26c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-958-30","l":"Initial Measurement","u":"/asc/325/958/#30-initial-measurement","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb2665cb0d18f78536a22c3823a44a74d714237852232c9cd101eab71d03b2f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-958-35","l":"Subsequent Measurement","u":"/asc/325/958/#35-subsequent-measurement","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb096208c34f6cbb2b25110a78ba689b326c8df33924269104d77d0aef56d337","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-958-35","l":"Institutions of Higher Education","u":"/asc/325/958/#h-35-institutions-of-higher-education","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71a1ab9f8acd32a8f33009f11574d8b6ce621216d682c600618b7618fd07b81b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-958-35","l":"Voluntary Health and Welfare Entities","u":"/asc/325/958/#h-35-voluntary-health-and-welfare-entities","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:425c54f453e3388c5b0e64ee6b03f848ef312cc9cdb35a5920ed434d483b2184","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-958-35","l":"Health Care Entities","u":"/asc/325/958/#h-35-health-care-entities","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7905067fed1aacb5d36c07995d0225eabadea5fd9fbee0839df343b5957b0b86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-958-35","l":"Other Not-for-Profit Entities","u":"/asc/325/958/#h-35-other-not-for-profit-entities","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fba3e2b65be556cc9721f0646b09e541b3a27b8acd62f73360a03fb94a058663","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-958-35","l":"All Not-for-Profit Entities","u":"/asc/325/958/#h-35-all-not-for-profit-entities","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2db5d55b0503d7c7c7d0e5f66b9549f353c5fe3780291f50c3f8533f02083542","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-958-45","l":"Other Presentation Matters","u":"/asc/325/958/#45-other-presentation-matters","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c70c0603f3fd6c069ddc414a8e01f13cebf66fba226d92a0ee128768b859e488","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-958-50","l":"Disclosure","u":"/asc/325/958/#50-disclosure","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b42c58c3175d51388e305737a7c09a4f57d799db815e15fb936f3f5474fc827","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-958-60","l":"Relationships","u":"/asc/325/958/#60-relationships","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bcd7ffbf96afe20818441b275b7fb416fe7a02a01e613909d8e11bae548eaea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-958-60","l":"Derivatives and Hedging","u":"/asc/325/958/#h-60-derivatives-and-hedging","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd15d1d3596026b6df286226b889636894e61ee47481c91736ad7ea49c0fb82f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-958-60","l":"Financial Services—Insurance","u":"/asc/325/958/#h-60-financial-services-insurance","x":"325-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fd0fc0bdb8f612d3107517f5b80f8beca45e5f72a5b4e0d0b781ef1d6b5af26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-960","l":"Plan Accounting—Defined Benefit Pension Plans","u":"/asc/325/960/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8648f30a798bb56cbce8086ea1b0777cba473615d196d2265d0ab7d846cbbc4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-960-05","l":"Overview and Background","u":"/asc/325/960/#05-overview-and-background","x":"325-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ac37b6946bd10c66666c0769244f95056b4ce2b108d4d04fa91bad503a4f659","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-960-15","l":"Scope and Scope Exceptions","u":"/asc/325/960/#15-scope-and-scope-exceptions","x":"325-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:320a73117c52fbf4a41077add3d30de8dc66d00ddec5ae6cd28f27a2fe033a98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-960-15","l":"Overall Guidance","u":"/asc/325/960/#h-15-overall-guidance","x":"325-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1d51d76d9e70a2969960ea549ca6bbec6d217f1f2f3f59e3c0b13f3acffaf64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-960-25","l":"Recognition","u":"/asc/325/960/#25-recognition","x":"325-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05c4cea134e9655c1255a24b0c6d590ca4b92bc1b6a6483e4d3de56d46096074","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-960-35","l":"Subsequent Measurement","u":"/asc/325/960/#35-subsequent-measurement","x":"325-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bbad22d1280f55845259d3fb713ca49e2abc64aab0f6b81d8e89fc4e0a4d8fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-960-40","l":"Derecognition","u":"/asc/325/960/#40-derecognition","x":"325-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:858c91257e9b8c60ab87c403b0a125774e2fceb5af2b4084dca7a5b5295bb074","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-960-45","l":"Other Presentation Matters","u":"/asc/325/960/#45-other-presentation-matters","x":"325-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf394d6c81a96a95f3c7e04c6b6f09a3ccc29bb75c9e42e7fca944d362d5bd50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-960-50","l":"Disclosure","u":"/asc/325/960/#50-disclosure","x":"325-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2da9e1b4ebf1bde39923b6e883dc9f45192a3cc47f02466c664cd2db33cd48a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-960-50","l":"Investments Measured Using the Net Asset Value per Share Practical Expedient","u":"/asc/325/960/#h-50-investments-measured-using-the-net-asset-value-per-share-practical-expedient","x":"325-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d6c6a14b856521539a3861a738188fb593eb6ddece09d6b32cb095c5cc4de18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-960-50","l":"Interests in Master Trusts","u":"/asc/325/960/#h-50-interests-in-master-trusts","x":"325-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34dfc7ce8f9e502f8551fc04050edfe134e4b12efab7d22bd7022b7aca0c0c5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-960-60","l":"Relationships","u":"/asc/325/960/#60-relationships","x":"325-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0cf3b68653134424b045414bc1418d9ff473975c9a677aa7be894a65e67fc9f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-960-60","l":"Derivatives and Hedging","u":"/asc/325/960/#h-60-derivatives-and-hedging","x":"325-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:142b169642b7de2a5694c0aa8a84d9e4d8b04e5b3284e9eab755db081808e243","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-962","l":"Plan Accounting—Defined Contribution Pension Plans","u":"/asc/325/962/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a09a067f9665519857cd430aecd5aaf7ccf70f2aba4c0402cf5a2d12b15d47ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-962-05","l":"Overview and Background","u":"/asc/325/962/#05-overview-and-background","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eef4f8ba58b489a278272aa22d7ad4d3b12a7a5cadb7bd81e364166c90a37573","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-962-15","l":"Scope and Scope Exceptions","u":"/asc/325/962/#15-scope-and-scope-exceptions","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce4a319b8b27db9b277928accea6a1766e39759c09ed1fa5a87ea5ca89f6feb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-962-15","l":"Overall Guidance","u":"/asc/325/962/#h-15-overall-guidance","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85f3976abc06759167627de757bc41f5202423b4f069d134804cbba8c6025792","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-962-25","l":"Recognition","u":"/asc/325/962/#25-recognition","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f74fa3882efd1fd1d031dfce1a32bb297e30fe0b8356220b0f367a850fe3d386","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-962-35","l":"Subsequent Measurement","u":"/asc/325/962/#35-subsequent-measurement","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77f461fae2a550edc4aaae439ebef81f1a7cc4c4ea2655a3de253bc30ee9a7fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-962-35","l":"Reporting at Fair Value","u":"/asc/325/962/#h-35-reporting-at-fair-value","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d46af262336447a98522af4f15a352988a076dd1aa940b6321b092cb1bb423bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-962-35","l":"Investment and Insurance Contracts","u":"/asc/325/962/#h-35-investment-and-insurance-contracts","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03a191eec545ea95774d4f2a758ed01d54931f5803c225aed29ac2fddb66b551","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-962-35","l":"Evaluation of Benefit Responsiveness","u":"/asc/325/962/#h-35-evaluation-of-benefit-responsiveness","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d927a00fd66d2c6a46b76d51af7ca7c84bd2809a189820512bbefd10d8a494b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-962-35","l":"Application of Benefit Responsiveness","u":"/asc/325/962/#h-35-application-of-benefit-responsiveness","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c790f4449d57ff848e0aac87c4f108a4222331ccf52cc9e96e68db8733a78a60","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-962-45","l":"Other Presentation Matters","u":"/asc/325/962/#45-other-presentation-matters","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dd55bc03d038ed66c735996260e3e68b38051c047bbd2a4a5f0d0c0ea0b68d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-962-50","l":"Disclosure","u":"/asc/325/962/#50-disclosure","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdd8093af0d758f00758401ac423081600cd58a791286c5cdf48cc8c8461dfde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-962-50","l":"Fully Benefit-Responsive Investment Contracts","u":"/asc/325/962/#h-50-fully-benefit-responsive-investment-contracts","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca9d77105ca9e19f9ed491087f3783ca0bb4d2fc18f9739306579a4f3296ecab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-962-50","l":"Non-Participant-Directed Investments","u":"/asc/325/962/#h-50-non-participant-directed-investments","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d48fb9dceefa243f4be960da48c901099e4417a4ce23ac11f4b67c157dbf8ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-962-50","l":"Interests in Master Trusts","u":"/asc/325/962/#h-50-interests-in-master-trusts","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cd12e1f04987955e2fe581452ea7afea7e59b7dce382ef1404e3465cd176181","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-962-50","l":"Investments Measured Using the Net Asset Value per Share Practical Expedient","u":"/asc/325/962/#h-50-investments-measured-using-the-net-asset-value-per-share-practical-expedient","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:297e577af711b00a34a1ca7062e7b6960c6ef21b1311bd2347b258319757e121","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-962-55","l":"Implementation Guidance and Illustrations","u":"/asc/325/962/#55-implementation-guidance-and-illustrations","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a65e13739013e3195676b405133a7d7437fa57dc7495117293dc48fceb07494d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-962-55","l":"Implementation Guidance","u":"/asc/325/962/#h-55-implementation-guidance","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b85976aa34efa0b9230a5513c61e5c9aa8b41a6cf7e15083a4e3a16700954ec3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-962-55","l":"Illustrations","u":"/asc/325/962/#h-55-illustrations","x":"325-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:177e04cc505776eb420563e9885098a9b23da864326bfbc2463d2ccdc1f90685","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"325-965","l":"Plan Accounting—Health and Welfare Benefit Plans","u":"/asc/325/965/","x":"325 Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b202675f89894be6aa7304770ad2868c2c0a29d592fb2be4a79069b68d8b5d79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-965-05","l":"Overview and Background","u":"/asc/325/965/#05-overview-and-background","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0af171c6f24f63a5d81d4c597d2b61844dd98fa59cf19c76c2c3b847929215ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-965-10","l":"Objectives","u":"/asc/325/965/#10-objectives","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32a1abcccd183a19d4e465d1447f62ce58e81b70529df390dfa42feeabdb4f2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-965-15","l":"Scope and Scope Exceptions","u":"/asc/325/965/#15-scope-and-scope-exceptions","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc45e20b0380438c095d3ae6f185b4d00df4f0597ee0da669b76e12b8aacf9b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-965-15","l":"Overall Guidance","u":"/asc/325/965/#h-15-overall-guidance","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b26068dec38745bf1e877c31ca8568e3251d99ba09d9afbeb5ba6379328638a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-965-35","l":"Subsequent Measurement","u":"/asc/325/965/#35-subsequent-measurement","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7155b196fcd14721f092212a00388a8d9a51442165cc01aafa1fe2875a324848","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-965-35","l":"Reporting at Fair Value","u":"/asc/325/965/#h-35-reporting-at-fair-value","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef3c290e4b574afda38f9940320f878eafd7ba8cd463b9da7ab134df0238c994","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-965-35","l":"Insurance Contracts","u":"/asc/325/965/#h-35-insurance-contracts","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c2c50c8c6bc4a09aa4bf374313a6898292abd89635c51a92a6ef9916cb768f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-965-35","l":"Investment Contracts","u":"/asc/325/965/#h-35-investment-contracts","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93126c4ffb9970b6d05b24f68c8d198162231841d96b17af38f1b61e79285314","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-965-45","l":"Other Presentation Matters","u":"/asc/325/965/#45-other-presentation-matters","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:687d3dacc744dc60b3378b134f2827df9512730a052352ef315b34054ecf1e90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-965-50","l":"Disclosure","u":"/asc/325/965/#50-disclosure","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f799f7f6f5e64a9d4fe943f8b7c7af575b0daecc48e80b5547674ad7bec8d39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-965-50","l":"Fully Benefit-Responsive Investment Contracts","u":"/asc/325/965/#h-50-fully-benefit-responsive-investment-contracts","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ee8378f8c098343a8e2e60def39ae5d7ce4b2c763704b0d12eeff020261172e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-965-50","l":"Investments Measured Using the Net Asset Value per Share Practical Expedient","u":"/asc/325/965/#h-50-investments-measured-using-the-net-asset-value-per-share-practical-expedient","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb0b9f836becac42c047f05a7af9dca65848fa0799b4045fde4dc49bbb3b69b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-965-50","l":"Interests in Master Trusts","u":"/asc/325/965/#h-50-interests-in-master-trusts","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a512af3815035721a669027d4cbb0e50df4c9182750125b201dd21ebc4384dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"325-965-55","l":"Implementation Guidance and Illustrations","u":"/asc/325/965/#55-implementation-guidance-and-illustrations","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b0cec3008b4ee1e601c533e976c2be60798f2319f995a658337806949bc8b58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-965-55","l":"Implementation Guidance","u":"/asc/325/965/#h-55-implementation-guidance","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:831c2baa2c1023b98411bdc2a60b9ee06e2b4e0eaf2e8e418598752d4817d915","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"325-965-55","l":"Illustrations","u":"/asc/325/965/#h-55-illustrations","x":"325-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69cf7cfef95013f80e330f6c11dfd684abd23824635337af3e4f33f96e307374","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"326-10","l":"Overall","u":"/asc/326/10/","x":"326 Financial Instruments—Credit Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6924ff8d16dce10a0df996e000ab4388e7b9731d81240685457a26612ef22d54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-10-05","l":"Overview and Background","u":"/asc/326/10/#05-overview-and-background","x":"326-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7710a2e5dbe2f27e471865dde270d97cc4c540e8c9550da1665e9020fd21cd0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-10-15","l":"Scope and Scope Exceptions","u":"/asc/326/10/#15-scope-and-scope-exceptions","x":"326-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c3656d0ec889e8f2855bc581375ffd810b8a30fc38914c19559f4e6acb14d1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-10-15","l":"Entities","u":"/asc/326/10/#h-15-entities","x":"326-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41d669d5373fcf5dee8fc49ca0cf4609ee902c35fa998b315d11439a57b440e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-10-65","l":"Transition and Open Effective Date Information","u":"/asc/326/10/#65-transition-and-open-effective-date-information","x":"326-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9c08a1bf3b979a250b89004967ab235da895ef9a54a224d59caafae801220a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-10-65","l":"Transition Related to Accounting Standards Update No. 2025-05, <em class=\"ph i\">Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets</em>","u":"/asc/326/10/#h-65-transition-related-to-accounting-standards-update-no-2025-05-em-class-ph-i-financial-instruments-credit-losses-topic-326-measurement-of-credit-losses-for-accounts-receivable-and-contract-assets-em-","x":"326-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86c65a21f48c26c8d8c7d0467ae070857f4b48b25172416a63f3cc3832c4b8f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-10-65","l":"Transition Related to Accounting Standards Update No. 2025-08, <em class=\"ph i\">Financial Instruments—Credit Losses (Topic 326): Purchased Loans</em>","u":"/asc/326/10/#h-65-transition-related-to-accounting-standards-update-no-2025-08-em-class-ph-i-financial-instruments-credit-losses-topic-326-purchased-loans-em-","x":"326-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e33e1bcfaaf6ced509fa731b622cef1869d99555fbb90253af70ab1ebb8afeaf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"326-20","l":"Measured at Amortized Cost","u":"/asc/326/20/","x":"326 Financial Instruments—Credit Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aaf5c87dc8aa4b7f6ef3f02210cfe802d50f24b907fcca1f860fe7bb1463621b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-20-05","l":"Overview and Background","u":"/asc/326/20/#05-overview-and-background","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a9c8263d1da9fd8955fd1e6fd75fa58482a8d47bde54a72e802bd3542344bb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-20-15","l":"Scope and Scope Exceptions","u":"/asc/326/20/#15-scope-and-scope-exceptions","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:858c3186f33635082397b579d478af330325fa547b4b21571819288550f252c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-15","l":"Entities","u":"/asc/326/20/#h-15-entities","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:476d346f32504a6da3b2f7d8311ae8a9b56615371fb2e1b068ee5fde5cf4483b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-15","l":"Instruments","u":"/asc/326/20/#h-15-instruments","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f44763e68f65d26294842b724c4e4449b2aa871855fa1dcffd9abf0e174dbe9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-20-30","l":"Initial Measurement","u":"/asc/326/20/#30-initial-measurement","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:196555209cd689ad312a30ed6ee08e87cb0dae7bf3a74a2217eb4dc1403b3e4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-30","l":"Developing an Estimate of Expected Credit Losses","u":"/asc/326/20/#h-30-developing-an-estimate-of-expected-credit-losses","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e36e62ab6e32a1a76e29d0905e4284cbfdf1145cfac080d7d37bc4a823b2360","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-30","l":"Purchased Financial Assets with Credit Deterioration","u":"/asc/326/20/#h-30-purchased-financial-assets-with-credit-deterioration","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b3ec59fd9912c67c014cda0e46a40834a0d02415c45a6c3b18bfc0a9e12d0b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-20-35","l":"Subsequent Measurement","u":"/asc/326/20/#35-subsequent-measurement","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:036318d66c3b9ebe8e9d56cb79add48f3da1d956149cd03564c24d867b899bbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-35","l":"Reporting Changes in Expected Credit Losses","u":"/asc/326/20/#h-35-reporting-changes-in-expected-credit-losses","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:982070b7a0504c7728b89b8546db1688e65b97ef70c50edd1bd4bfaad2a7acc9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-35","l":"Financial Assets Secured by Collateral","u":"/asc/326/20/#h-35-financial-assets-secured-by-collateral","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c25dd554a75333ce66a5b3b57279cdcdfd5175fd040ae76c73e484bd1bb8685","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-35","l":"Loans Subsequently Identified for Sale","u":"/asc/326/20/#h-35-loans-subsequently-identified-for-sale","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb20848eda8894fd082c4ce3900939f384c0c4fef6500a6c4b87e53e039ecd47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-35","l":"Writeoffs of Financial Assets","u":"/asc/326/20/#h-35-writeoffs-of-financial-assets","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b966fe0df55610ab59f94e624bb1839d7688f884673e9c6060d4596ba4b9b93e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-35","l":"Interest Income on Purchased Financial Assets with Credit Deterioration","u":"/asc/326/20/#h-35-interest-income-on-purchased-financial-assets-with-credit-deterioration","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e83e4fd10e82cf9a3c6ed0df99a5e880142ee612bb2ac70f6223f5a54187b3cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-20-45","l":"Other Presentation Matters","u":"/asc/326/20/#45-other-presentation-matters","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c3f5ec74603647b68d9f5cb6592f58a091927a1eea6b774d088f116ca846542","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-20-50","l":"Disclosure","u":"/asc/326/20/#50-disclosure","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3b19c076c636778efc4cc24bb5407d18a9a91f22afb9ed22582afdd4fed6d0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-50","l":"Credit Quality Information","u":"/asc/326/20/#h-50-credit-quality-information","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31f99302ed0f52f0643978eac092e1ed4a9e51bf60b487fba63e34dcc36cc821","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-50","l":"Allowance for Credit Losses","u":"/asc/326/20/#h-50-allowance-for-credit-losses","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb1e5d45caa4d1032bd0a413635392a3670331258e3b5afa48787555b03ca8f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-50","l":"Past Due Status","u":"/asc/326/20/#h-50-past-due-status","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f687957ec65f64feb175ed2b65713471e3fba8b252eac68ed90cd1f0a0332613","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-50","l":"Nonaccrual Status","u":"/asc/326/20/#h-50-nonaccrual-status","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58e17e9d256b406119ab1878cb78001d097e6df1db47bd494828e77b3da6c238","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-50","l":"Purchased Financial Assets with Credit Deterioration","u":"/asc/326/20/#h-50-purchased-financial-assets-with-credit-deterioration","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0cdcb0c7c409bf3eed5d8a8d2d63fefb909d703d928f03d63c4247844113f3ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-50","l":"Collateral-Dependent Financial Assets","u":"/asc/326/20/#h-50-collateral-dependent-financial-assets","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed810fe79a017eb1f135e06f263fb3b75626f4e3cfe778f27acccb13060e251a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-50","l":"Off-Balance-Sheet Credit Exposures","u":"/asc/326/20/#h-50-off-balance-sheet-credit-exposures","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e8256aa649a706bccc1b2aa54d96e051de8cf3960a47cd949660fd6196a836c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/326/20/#55-implementation-guidance-and-illustrations","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9c2d83c87fd6065f05f3fcf8585f0eabeac1ebfbf21533350ca2091e4f8e3b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-55","l":"Implementation Guidance","u":"/asc/326/20/#h-55-implementation-guidance","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b377fd4ba3de3b0f7528c23620e3b29f64e9012a22d9b6412928477d4b5e9ab4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-55","l":"Illustrations","u":"/asc/326/20/#h-55-illustrations","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e435808395c84972e48002aa8e54869dc37a07b829eb84b4d94582559438391c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-20-S00","l":"Status","u":"/asc/326/20/#sec-00-status","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fab1ce3ef08b11566933a9b2d2b176f35c698a7f608e87c0dd00e919bf84e7d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-20-S99","l":"SEC Materials","u":"/asc/326/20/#sec-99-sec-materials","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df2b1dff64bdaeb5160e586139b2cad3e4e442cee8e6e8c910cade218fb522ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-20-S99","l":"SEC Staff Guidance","u":"/asc/326/20/#h-S99-sec-staff-guidance","x":"326-20 Measured at Amortized Cost","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6bd4794041ea7ce6d641a776dce4451246c2722841dce1e7595d96fb8e9c45d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"326-30","l":"Available-for-Sale Debt Securities","u":"/asc/326/30/","x":"326 Financial Instruments—Credit Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51f8232a908d9be65f279401a1c15cf65b61a45f7faf8d282313948d33ea8b3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-30-05","l":"Background","u":"/asc/326/30/#05-background","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96c9a6fdedd61c7b1d510f3e121e28fc6eefe96fb462ad2d50b4cdd4dc7d4a28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-30-15","l":"Scope","u":"/asc/326/30/#15-scope","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cedc3228f39d1e81cb9962c96609799b49465499c64cd3541a220a3eb51453d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-30-15","l":"Entities","u":"/asc/326/30/#h-15-entities","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06f5ffd79f94a6a390a2445048bceac75f8ba106a853d278513f60bb0d533e3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-30-15","l":"Instruments","u":"/asc/326/30/#h-15-instruments","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b45c21fa4701591cc23c22900b39a9ca5ae343f5e1f1e4216d4dded4130e866","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-30-30","l":"Initial Measurement","u":"/asc/326/30/#30-initial-measurement","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c80b6fe13004f8dde7a176732c54e4c819769a73930590e49519a2ef9f8a22f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-30-30","l":"Purchased Financial Assets with Credit Deterioration","u":"/asc/326/30/#h-30-purchased-financial-assets-with-credit-deterioration","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff662666bd3d742527518da86b2df1f25dc976c594b9d6ce57981bc8bca99698","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-30-35","l":"Subsequent Measurement","u":"/asc/326/30/#35-subsequent-measurement","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:206be22be03b11332e8daaf555e05087a30294c87194dfb5d04f018d8b9724a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-30-35","l":"Impairment of Individual Available-for-Sale Securities","u":"/asc/326/30/#h-35-impairment-of-individual-available-for-sale-securities","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6671ec92885d8bec6704d57a0cc3b426444091c774967da30383c6bfd6b08433","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-30-35","l":"Accounting for Debt Securities after a Credit Impairment","u":"/asc/326/30/#h-35-accounting-for-debt-securities-after-a-credit-impairment","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:501d669b0cfeb1cc0d4f9e16400e74c397ff41c9505c0b16c47a088bfa5006b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-30-35","l":"Accounting after a Write-Down Resulting from an Intent to Sell or a More-Likely-Than-Not Requirement to Sell","u":"/asc/326/30/#h-35-accounting-after-a-write-down-resulting-from-an-intent-to-sell-or-a-more-likely-than-not-requirement-to-sell","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dba48ad47f24c0471eab2780aa20a81774864577a79d07a51b77bfe6fc1b54fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-30-35","l":"Purchased Financial Assets with Credit Deterioration","u":"/asc/326/30/#h-35-purchased-financial-assets-with-credit-deterioration","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30a68b1e10f333a43bcbf6a43d3355fc92593ebdb97959cc34a5718399bab198","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-30-45","l":"Other Presentation Matters","u":"/asc/326/30/#45-other-presentation-matters","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce981f65fbf6ca1f0fec6cf3f03e94c0f1e21e93edd24f8da12701ab36cc95b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-30-50","l":"Disclosure","u":"/asc/326/30/#50-disclosure","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53999b64e8ce17899dd92036729b058b4e33af2a3872ab55b689201410421007","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-30-50","l":"Available-for-Sale Debt Securities in Unrealized Loss Positions without an Allowance for Credit Losses","u":"/asc/326/30/#h-50-available-for-sale-debt-securities-in-unrealized-loss-positions-without-an-allowance-for-credit-losses","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95dca91bedd0df39bb4b0eb940f01b95c4f1df39673ab0dc5b37254b587093f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-30-50","l":"Allowance for Credit Losses","u":"/asc/326/30/#h-50-allowance-for-credit-losses","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c83fd7afe78f2b6bd091cb9338201d1cc35a9cbe1daa2b9b25352fb7edbade5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-30-50","l":"Purchased Financial Assets with Credit Deterioration","u":"/asc/326/30/#h-50-purchased-financial-assets-with-credit-deterioration","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a12b48386afdfce3b0637cf1e05694186b4cd4b068ad2497871fd9cae1f192df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"326-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/326/30/#55-implementation-guidance-and-illustrations","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:961c69cf527f882af0da2c7908a68813e62f89d6f955ef90e1062e643a5c4b66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-30-55","l":"Implementation Guidance","u":"/asc/326/30/#h-55-implementation-guidance","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fca527bc0d4b24568619d2b360b977882a2579f1c9f161b8ebd351c4535a2b16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"326-30-55","l":"Illustrations","u":"/asc/326/30/#h-55-illustrations","x":"326-30 Available-for-Sale Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44ea98ebbd3993f0c97d999eb4fcb6be38dce190a222edb62eb633720cf55869","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"330-10","l":"Overall","u":"/asc/330/10/","x":"330 Inventory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bce96b182eb4074c2c6ddc893e571e0b640e54f998f9995f6948c6cccd8c594","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-05","l":"Overview and Background","u":"/asc/330/10/#05-overview-and-background","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0523c75671a2b968fae9422fb3aa9574eef6a716cff7aac1d8e4410fef57bd13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-10","l":"Objectives","u":"/asc/330/10/#10-objectives","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8be863eb9d234319994c8882d2f74ed5a24206015328ead3dddfd87f33de5aa7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-15","l":"Scope and Scope Exceptions","u":"/asc/330/10/#15-scope-and-scope-exceptions","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca4d7f2c2e29c792478ee9a11c8baedbd5105bc9714af61a04a82e15fdfda8c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-15","l":"Overall Guidance","u":"/asc/330/10/#h-15-overall-guidance","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46d4bfa2c7f696c209e76bf77a4c80e5afe1e5acaa69434d3842802ce84f4ea0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-15","l":"Entities","u":"/asc/330/10/#h-15-entities","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:670a3846f5fb1e024e8fffb553a150aef74dc355bb413c2417cceabd6966ff24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-30","l":"Initial Measurement","u":"/asc/330/10/#30-initial-measurement","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:293603e50b284fd968efd8c3103cb82da93362ada77f4fa83b5e9243544b8f93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-30","l":"Cost Basis","u":"/asc/330/10/#h-30-cost-basis","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:551c0056c4017ac451ee53e78fddf19a98b00c4fadcb64713367b9f9bc67a599","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-30","l":"Determination of Inventory Costs","u":"/asc/330/10/#h-30-determination-of-inventory-costs","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82cf20b076c2e3b253b038656838673589c0d2feb8e068e20230a301ff92384a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-30","l":"Consistency Required","u":"/asc/330/10/#h-30-consistency-required","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8050d104c30441de5239666f750771ae929b00b76baa6d884ecc2bae6ebba41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-30","l":"Purchases and Sales of Inventory with the Same Counterparty","u":"/asc/330/10/#h-30-purchases-and-sales-of-inventory-with-the-same-counterparty","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b765fd26689c7779b32c18be31d355b720bbc1e6f462dc275192aa2eb4f4c4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-30","l":"Costs Resulting from Share-Based Payment Transactions","u":"/asc/330/10/#h-30-costs-resulting-from-share-based-payment-transactions","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9af8e804844feb4ea928cee711bb4122d3f04a2b9250c7863aa2d3666e33dc77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-30","l":"Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed","u":"/asc/330/10/#h-30-costs-of-computer-software-to-be-sold-leased-or-otherwise-marketed","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8173e6607a9e7b539b2014d7642058dbaa357d42705cbd3a445242f1b20e4c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-30","l":"Costs to Fulfill a Contract with a Customer","u":"/asc/330/10/#h-30-costs-to-fulfill-a-contract-with-a-customer","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a6c565f561383fe79e4e2d83650ddf2ec43b3f16bf8f1b0ea27a5fe2d2d3835","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-30","l":"Indirect Contract Costs by Government Contractors","u":"/asc/330/10/#h-30-indirect-contract-costs-by-government-contractors","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2563a26ec5067b1bbca1d6a1cac901b938ea8096992947213cf50a273c071908","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-35","l":"Subsequent Measurement","u":"/asc/330/10/#35-subsequent-measurement","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ed46c5f0abfacc891f9ea2dfbe8bb0c8207045d0f99061843a0c44634955716","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-35","l":"Inventory Measured Using Any Method Other Than LIFO or the Retail Inventory Method","u":"/asc/330/10/#h-35-inventory-measured-using-any-method-other-than-lifo-or-the-retail-inventory-method","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2f623e5cef91e79d1fa9d66331aa46fe446b8e924f2a27171df9b4535ce06d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-35","l":"Inventory Measured Using LIFO or the Retail Inventory Method","u":"/asc/330/10/#h-35-inventory-measured-using-lifo-or-the-retail-inventory-method","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a975a31e44e163623f48f9f423ac559947ce2c4bd69c6644a79e005787089fc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-35","l":"Subsequent Measurement Guidance Applicable to All Inventory","u":"/asc/330/10/#h-35-subsequent-measurement-guidance-applicable-to-all-inventory","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e92750d3d492009ead92f30d5982dda4dc8c5e9e3cf3281900fac53abfb03436","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-35","l":"Loss Due to Sales Incentive","u":"/asc/330/10/#h-35-loss-due-to-sales-incentive","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:230f0985c33574dfc12b22411caa791ffa1fca26a459a19ab68d2cb7e12c52ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-35","l":"New Cost Basis","u":"/asc/330/10/#h-35-new-cost-basis","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e1151d0b3edb1f3a181636a27982bdf901f7058c82e5544c5e2dcaa645435c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-35","l":"Stating Inventories Above Cost","u":"/asc/330/10/#h-35-stating-inventories-above-cost","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36929946ffad0f185c3819ef12136d6295fa693e9d155be6aae2ff92e83afa2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-35","l":"Purchase Commitments","u":"/asc/330/10/#h-35-purchase-commitments","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6273fc3b959e9dcb60d176c6d732ed50a856dfa0d5901ff4053582afe1fd29b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-35","l":"Accounting Changes","u":"/asc/330/10/#h-35-accounting-changes","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9a2acc277d84983d50d32e0a06f3e8dc9654ba5c9363b15c71e90630d05cc7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-35","l":"Accounting for Consideration Payable to a Customer","u":"/asc/330/10/#h-35-accounting-for-consideration-payable-to-a-customer","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f05f2e0c2b8a5a94130717c15578623232d9791f5a9b543a319b915a0c08081d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-35","l":"Accounting for Consideration Received from a Vendor","u":"/asc/330/10/#h-35-accounting-for-consideration-received-from-a-vendor","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b811a036b846d2e10ffd4607394658333df78b3bbf362dea7de2807702fb19e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-35","l":"Interim Financial Reporting","u":"/asc/330/10/#h-35-interim-financial-reporting","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd52d8fe622da58cc3d8de6a75cb7b863c7e4e20b4da585f2ac610a30e72dc1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-45","l":"Other Presentation Matters","u":"/asc/330/10/#45-other-presentation-matters","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7df31df76fdff021ede6a9c7d29c1886baa73862deefc1bb90409d5d277f0fcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-45","l":"Change in Composition Is Accounting Change","u":"/asc/330/10/#h-45-change-in-composition-is-accounting-change","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04b858e102c8dd7f62629642158051a769c28a5ba71a7a22fa415d43ec85f7ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-50","l":"Disclosure","u":"/asc/330/10/#50-disclosure","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9358c7ba4e116838a37217d4e69c14cc96bb60baa83b240141ae10d579d743b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-50","l":"Basis for Stating Inventories","u":"/asc/330/10/#h-50-basis-for-stating-inventories","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcb6f7df1334d7570671599687d7ad02afa19cd3a4cc0119d3b7af26e0882f1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-50","l":"Losses from the Subsequent Measurement of Inventory","u":"/asc/330/10/#h-50-losses-from-the-subsequent-measurement-of-inventory","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d53a19bff9768a3baeb21de0229ccade4f76818a58b6a5e8a461399c33136f97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-50","l":"Goods Stated Above Cost","u":"/asc/330/10/#h-50-goods-stated-above-cost","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:442b1c47fc4dbb81a123725abed1bfd87d32e8ef00db6216cfd66fec6ef38b51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-50","l":"Stating Inventories at Sales Prices","u":"/asc/330/10/#h-50-stating-inventories-at-sales-prices","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2044aecce538c2be291543aefd7b698b8516879a2b8436875ab9b1cbfb387c3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-50","l":"Losses on Firm Purchase Commitments","u":"/asc/330/10/#h-50-losses-on-firm-purchase-commitments","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e6cf593a9a2c48a5df06dffa0169d82517f8ed39d59f64cf61d27c71b526827","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-50","l":"Disclosure of Significant Estimates","u":"/asc/330/10/#h-50-disclosure-of-significant-estimates","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95a53198f47915e52d34392b02168c19f8a9e0a250566274a63f35add09cb4e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/330/10/#55-implementation-guidance-and-illustrations","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bb8f0d32f919aa40ccbba8da3efbf2958bde1534ea008ae5288b79d568c171c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-55","l":"Implementation Guidance","u":"/asc/330/10/#h-55-implementation-guidance","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4117c694562b7298896ae5b00dfebe7cede8eb888df3fefd268530f5f35dd05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-55","l":"Illustrations","u":"/asc/330/10/#h-55-illustrations","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31f28593b69c854f3a8ac17e89d1bf14639d805425e64c918a83ff6d7d97393b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-65","l":"Transition and Open Effective Date Information","u":"/asc/330/10/#65-transition-and-open-effective-date-information","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7bf34769a5b329671fd67813251d607f815da7f1a7d29f858b5499c0b2a0b8ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-S00","l":"Status","u":"/asc/330/10/#sec-00-status","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:911c63381216a0fe00f372c4f82524c0bdd48edf02b3d90977bd04071eb3b842","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-S35","l":"Subsequent Measurement","u":"/asc/330/10/#sec-35-subsequent-measurement","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7a12592c9ed85c9de3f7880b1cc916f66b50d8a7f5bb7382e3709363e695938","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-S35","l":"Restoration of Previously Written-Down Inventory Value","u":"/asc/330/10/#h-S35-restoration-of-previously-written-down-inventory-value","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ea4b95f5c0c4be11c81ec174efbfc2e6418f8730145a952927958355b1cae4e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-S35","l":"Classification of Inventory Markdowns and Other Costs Associated with a Restructuring","u":"/asc/330/10/#h-S35-classification-of-inventory-markdowns-and-other-costs-associated-with-a-restructuring","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b6e9ad1b97911ff94798eddac821e0485d6d3fb391953a68610012ac88d5f6d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-S45","l":"Other Presentation Matters","u":"/asc/330/10/#sec-45-other-presentation-matters","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37789d108bfce7d30b7dfc5e72d207031bdd59e4ed16e99ea89e25c0863cddba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-S45","l":"Separate Presentation of Classes of Inventory","u":"/asc/330/10/#h-S45-separate-presentation-of-classes-of-inventory","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12283919887e2ec123fe7b9865de24e5ffac0d96be3e1aa416ea75c823edf58c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-S50","l":"Disclosure","u":"/asc/330/10/#sec-50-disclosure","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ec6e06dd50b2deba386ac0c8ddae483104268abcb694fcb079066cf68047d4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-S50","l":"Inventory Disclosure Requirements","u":"/asc/330/10/#h-S50-inventory-disclosure-requirements","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf13cf9cbd33e03f5fe58e6ffbf2630a317f31eb286b60ea183e14d0e5c48f1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-S50","l":"LIFO Liquidations","u":"/asc/330/10/#h-S50-lifo-liquidations","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5872a2f95f538f774c09ea029f766d754b3b331c250b8baec9d1a3a4bfdfc1bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/330/10/#sec-55-implementation-guidance-and-illustrations","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f8b2fd534a4bf78dc184ccd00d7a667dc95e20b6927688e9529e4dc33ac5f38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-S55","l":"LIFO Inventory Practices","u":"/asc/330/10/#h-S55-lifo-inventory-practices","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e711c8607f91f28b7750d00d1f2fb87963eb26590213523460c0946174d7422","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-10-S99","l":"SEC Materials","u":"/asc/330/10/#sec-99-sec-materials","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4985e7fc51e5b5812c4d1b11f715d0e1b6da7eca710415d5ca4a83af4faf98b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-10-S99","l":"SEC Staff Guidance","u":"/asc/330/10/#h-S99-sec-staff-guidance","x":"330-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b64647d0d0c7998983709cc4fa360aacdb7c4382551e5719a37c3ba472eb7814","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"330-905","l":"Agriculture","u":"/asc/330/905/","x":"330 Inventory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e84881539dac299162fbd08630412bc984595015b2ff89a73426ac2a5d112044","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-905-05","l":"Overview and Background","u":"/asc/330/905/#05-overview-and-background","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:225c399c1866288f21bcae336f70fbc2655410090f99b29c0813b9720fbb9a1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-05","l":"Cooperatives","u":"/asc/330/905/#b-05-cooperatives","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87c3f402c3a293cd1ba98be91cb6d5e2ea7ceb18f82c54cf74acaf949ba068c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-05","l":"Cooperatives—Patrons","u":"/asc/330/905/#b-05-cooperatives-patrons","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4208cbaf58136043044bd84a4dd899ad9be27fe3e05706700afa891df3e1474a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-905-15","l":"Scope and Scope Exceptions","u":"/asc/330/905/#15-scope-and-scope-exceptions","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fca28a2537b6f77ed0c375963a18063988b8c63eedf2345a42f68198385dfacb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-15","l":"Overall Guidance","u":"/asc/330/905/#h-15-overall-guidance","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2efd304bd7faff7c38d33d32c5c539728e77aeec2e97462bcf1a395c6786376","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-15","l":"Cooperatives","u":"/asc/330/905/#b-15-cooperatives","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b81d74f95e956d4af5c2d98322a606115df90c0397651a18c94ecb072dcd946c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-15","l":"Cooperatives—Patrons","u":"/asc/330/905/#b-15-cooperatives-patrons","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85bba8c0c13128d03ed471f1d352ec28995c4d9376de7a2abac7e59858ccec51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-905-25","l":"Recognition","u":"/asc/330/905/#25-recognition","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba0e8edc1574ed4f1b1dda755a990d152cb334485027e2accf3b6b861f606738","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-25","l":"Growing Crops","u":"/asc/330/905/#h-25-growing-crops","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b0d5b1dfb3fd25381cd9ee37ee45fc0b70e7682da16588a8cc180047f4f158d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-25","l":"Production Animals","u":"/asc/330/905/#h-25-production-animals","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0455246cdb4ec70a9545ac6c039eecfe80f91fd3214b6ad0b556f52b7aaba4a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-25","l":"Cooperatives","u":"/asc/330/905/#b-25-cooperatives","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fb7960a75155b60c0ea839735ceec92e7c0bdea298169355ff9f82f4dcef2f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-905-30","l":"Initial Measurement","u":"/asc/330/905/#30-initial-measurement","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcb9a43422f8dca797d2ffdbc227b945e0fb243564c7716e4665bbbb3182cd00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-30","l":"Harvested Crops","u":"/asc/330/905/#h-30-harvested-crops","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcecc3ab56bec2ccb1707e2083ae3d77cd56b1edf478f993382d21222b8eacbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-30","l":"Cooperatives","u":"/asc/330/905/#b-30-cooperatives","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8261539f0edffd6b957285e05d51835c59ae1246d912de9d9f9a0d7f7f76647","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-905-35","l":"Subsequent Measurement","u":"/asc/330/905/#35-subsequent-measurement","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05089fd4c5b61cf56a7f93a1988695434d9e6cfa42b23bdf4b6a8c402ffed92c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-35","l":"Growing Crops","u":"/asc/330/905/#h-35-growing-crops","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c4bbc328780f8f66e768e6d968d80e00cf1bc491cdbbaeb099d6a5c07a1e97c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-35","l":"Developing Animals","u":"/asc/330/905/#h-35-developing-animals","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35cbcabd19bf59d9cb4aa434de563f825719dbb0828d766d7deda9f16d0be45e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-35","l":"Animals Available and Held for Sale","u":"/asc/330/905/#h-35-animals-available-and-held-for-sale","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93fc29cb62ecb531eddcabfb4f5b6c7ac2ba2da32c6c8742c5cbffd271c85605","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-35","l":"Harvested Crops","u":"/asc/330/905/#h-35-harvested-crops","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb0805faa0b015e14752b5d2ed509b744dc25778d876b8705ff2df2bf5de43a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-35","l":"Cooperatives","u":"/asc/330/905/#b-35-cooperatives","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be442f117f3c5b76962528d139e42af055d47765e209e8260daba94204ac67d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-905-40","l":"Derecognition","u":"/asc/330/905/#40-derecognition","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88648787587ee656de4554ec4c5801ebc13fc9a68e559d112a750584f307c522","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-40","l":"Cooperatives—Patrons","u":"/asc/330/905/#b-40-cooperatives-patrons","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13473a158a21ef140354e562e5eb439e37dbbc77f08e320a05fda07925422ee8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-905-50","l":"Disclosure","u":"/asc/330/905/#50-disclosure","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6d1217415eb767acabff652a2006962bd354a956e5f0377bf05bb93d8fb00c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-50","l":"Cooperatives","u":"/asc/330/905/#b-50-cooperatives","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02181a8feab8a9f99cfb1762e5d3fccbd8fbf63247595c1b55c386109d2e81de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-905-55","l":"Implementation Guidance and Illustrations","u":"/asc/330/905/#55-implementation-guidance-and-illustrations","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5032633427c9871026d48e3cbed736d95616e4ad917e07aa57d07b3b7472750d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-55","l":"Cooperatives","u":"/asc/330/905/#b-55-cooperatives","x":"330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62a04bd00136f290df37358ca305fda4fdc00921dac27f7f751668b70d88f423","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-905-55","l":"Illustrations","u":"/asc/330/905/#h-55-illustrations","x":"Cooperatives · 330-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a75c566429ce09906ae1055d7de03c607918a3b642cde7d32ab21b92fae29514","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"330-908","l":"Airlines","u":"/asc/330/908/","x":"330 Inventory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b749abdb0aa38527bd1cd8f951efc305baad955862bd0eb3a538307db851648d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-908-05","l":"Overview and Background","u":"/asc/330/908/#05-overview-and-background","x":"330-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d41836de1d38a61a79acdc5c0759c12c712369ce4faea0962f1ceb74b8fe89b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-908-15","l":"Scope and Scope Exceptions","u":"/asc/330/908/#15-scope-and-scope-exceptions","x":"330-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e8a7257dcd3557fe9d3a28bb406773fec6c03d05d971c64add22a94be385681","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-908-15","l":"Overall Guidance","u":"/asc/330/908/#h-15-overall-guidance","x":"330-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a254b26f5f33b09d2fd670bbe0c2cba8d4b41541fc99896898bfb87e6687fa7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-908-25","l":"Recognition","u":"/asc/330/908/#25-recognition","x":"330-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8e90834a547e2f6455079e39d98680d0978a70c7123eea5ff0012e7d17e33f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-908-30","l":"Initial Measurement","u":"/asc/330/908/#30-initial-measurement","x":"330-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d50e5e74018b0e5a11ab61239e8701a9778835eedb4cf3381fb387139080e68d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-908-35","l":"Subsequent Measurement","u":"/asc/330/908/#35-subsequent-measurement","x":"330-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33f1ed6103dbbba2e59942158963170c444471b9938b9152d0802116db0d434f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-908-40","l":"Derecognition","u":"/asc/330/908/#40-derecognition","x":"330-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6bb365a887caa5d5946c270224db08afb0b87796af25f161ecf5016d5679b11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-908-45","l":"Other Presentation Matters","u":"/asc/330/908/#45-other-presentation-matters","x":"330-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73ffc04fe815678c917ae3257ae79c490182dde7ac4f4b4dce19c0a31d33c8a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"330-910","l":"Contractors—Construction","u":"/asc/330/910/","x":"330 Inventory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65540a682a98c586b48a4674d69112c629aec6b17ac7f2d7ddd99228fd4e3762","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-910-05","l":"Overview and Background","u":"/asc/330/910/#05-overview-and-background","x":"330-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:753077e76b3f7452b682cb646721a865091fdd62a5a4010813d196d8b7fa790c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-910-15","l":"Scope and Scope Exceptions","u":"/asc/330/910/#15-scope-and-scope-exceptions","x":"330-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e07514e07e0acd25e3ad3149d20f92a08b6fdb9999ef9b5159702af5bea89ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-910-25","l":"Recognition","u":"/asc/330/910/#25-recognition","x":"330-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e443f57c090447abf1380f5491b57d2ece992262b8b304f130a466439449c6c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-910-40","l":"Derecognition","u":"/asc/330/910/#40-derecognition","x":"330-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9052355057b342a827bf1775336c52973545fe7b8dbef75fe654d76338c405c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"330-912","l":"Contractors—Federal Government","u":"/asc/330/912/","x":"330 Inventory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4b972a81f2f4649d5710f860b2ca3318b5ef5d12c276bbb91967244e489b9ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-912-05","l":"Overview and Background","u":"/asc/330/912/#05-overview-and-background","x":"330-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a73101d507ad29b1b96996c29030e00ffed79b526afbff14be5e8df15874f4d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-912-15","l":"Scope and Scope Exceptions","u":"/asc/330/912/#15-scope-and-scope-exceptions","x":"330-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74cc772becb87893fe694336aee5d4d92f32b3857d0f4a99b572f09f0e093a0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-912-15","l":"Overall Guidance","u":"/asc/330/912/#h-15-overall-guidance","x":"330-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:303d72d097f48efbf5f8ace4284689bb27db8430ad924bdb4b9c9aa68c1f0ecb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-912-25","l":"Recognition","u":"/asc/330/912/#25-recognition","x":"330-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1f2b6a9a150031febb5a40c9117e0aa94715511f0b9ddb97ca8a56aa6eb2543","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-912-25","l":"Termination Claims","u":"/asc/330/912/#h-25-termination-claims","x":"330-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61f02b8bd41fd067cf2472bf67fdfc4c7cfbcb1a22c22157263139f8692252e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-912-50","l":"Disclosure","u":"/asc/330/912/#50-disclosure","x":"330-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44c469838a875e1593226c87083af27749ecd8eadba9804e8f4b91f40eee7ecb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-912-50","l":"Contract Inventory","u":"/asc/330/912/#h-50-contract-inventory","x":"330-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:298601569cd35765f1e10a02ffd5e390423d1c0ee628ac350f1c5206c1d41a36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"330-926","l":"Entertainment—Films","u":"/asc/330/926/","x":"330 Inventory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a58533de3734b4ce402ce57c2f1b4e6b3edeeac66499cd6246bdb5bc7830db5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-926-05","l":"Overview and Background","u":"/asc/330/926/#05-overview-and-background","x":"330-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f7e7c190269283beb3ff57c25df4004796ea1f83dde92fa8f704eca5f6e3e59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-926-15","l":"Scope and Scope Exceptions","u":"/asc/330/926/#15-scope-and-scope-exceptions","x":"330-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fdd6ffd70cd3b489be86e9ea9bb021943fcfe0142c78a72aac01eaf97529c81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-926-15","l":"Overall Guidance","u":"/asc/330/926/#h-15-overall-guidance","x":"330-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b987a102d9f8d75657234a7fee2359580eca3174fe018154962547b00cc4b60","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-926-35","l":"Subsequent Measurement","u":"/asc/330/926/#35-subsequent-measurement","x":"330-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbc432462133ffb39905a69c9d05dbf7edebd9aa8c28586039ceef802697128b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-926-35","l":"Products Held for Sale","u":"/asc/330/926/#h-35-products-held-for-sale","x":"330-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17b45855b8c4183569aaa9d81f4f8f4ea6dc3647780155d81996c8e400be1c47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"330-930","l":"Extractive Activities—Mining","u":"/asc/330/930/","x":"330 Inventory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a4218fde05dade2a8f9426aba201f1930492bae796d6a3390676269805c95c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-930-05","l":"Overview and Background","u":"/asc/330/930/#05-overview-and-background","x":"330-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eccbd23399ee131596d6c48f0c344666655725bd7b300c597399d1c773c3ec18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-930-15","l":"Scope and Scope Exceptions","u":"/asc/330/930/#15-scope-and-scope-exceptions","x":"330-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:707fd91cb3fd47285d0b82d7d17bdf9a04e03844a895ec84c98b4de73355e7c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-930-15","l":"Overall Guidance","u":"/asc/330/930/#h-15-overall-guidance","x":"330-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b4758c08b79b7ebcb7ac7a293fce84a992c6b789889f4d310366606e2a0b034","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-930-15","l":"Transactions","u":"/asc/330/930/#h-15-transactions","x":"330-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f58d038185824cac4203462e9f42c2ce13f880e5766a8ba1352736ccbfd3f036","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-930-25","l":"Recognition","u":"/asc/330/930/#25-recognition","x":"330-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e91f62242e77e34f07e541224866ad326a1978a5e4e9ce3b1a381e1af39e34e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-930-25","l":"Production Phase Stripping Costs","u":"/asc/330/930/#h-25-production-phase-stripping-costs","x":"330-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03637ced24e4b6a5ed1a706d249be82eb8c8f85b0df6f33820d33a317620bc2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"330-932","l":"Extractive Activities—Oil and Gas","u":"/asc/330/932/","x":"330 Inventory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:093434c74869def940bb5abba1ff16d7b8c6f3527e961e10e9f849b392985333","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-932-05","l":"Overview and Background","u":"/asc/330/932/#05-overview-and-background","x":"330-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d2df9153a38b25dce6846021c7697b10e833a5b3d3fbd8ea6f2b197d5b4b192","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-932-15","l":"Scope and Scope Exceptions","u":"/asc/330/932/#15-scope-and-scope-exceptions","x":"330-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65fbda1e5daab9c306f0e7676c3316e1863ad6ca2d67f2d9cdba363ad7c5c548","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-932-15","l":"Overall Guidance","u":"/asc/330/932/#h-15-overall-guidance","x":"330-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad52410cfa8b1b5e021c16eb66f9ac85a479f48cf0396e67239592232642eaf6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-932-35","l":"Subsequent Measurement","u":"/asc/330/932/#35-subsequent-measurement","x":"330-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a7043b98113b21e4598e7cbba1cc5a0f169a9bd37be9d75a2b8bf01cabbb291","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-932-35","l":"Exchanges of Inventory","u":"/asc/330/932/#h-35-exchanges-of-inventory","x":"330-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9935690adff44f1944014d45b29d4e7c8bcab4cb897b5a4a6e50dc158c91dc1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"330-976","l":"Real Estate—Retail Land","u":"/asc/330/976/","x":"330 Inventory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d59539c4ebb0875b65e771555cf6e06cd68ca77e16fd5b6b3866fb4bc3fb0a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-976-05","l":"Overview and Background","u":"/asc/330/976/#05-overview-and-background","x":"330-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c460ba90c88a2d585354c35589cb851c5cbf62c9c7620fa77ef6ec9a9779441","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-976-15","l":"Scope and Scope Exceptions","u":"/asc/330/976/#15-scope-and-scope-exceptions","x":"330-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8db9fe33010ffb226607a24c04b329df5b701f4b8b70c8b4f1a0eab3c4993f13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-976-15","l":"Overall Guidance","u":"/asc/330/976/#h-15-overall-guidance","x":"330-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22eb1961c3455ac269ee9b705a98bc1b7803e179e4e96911959740ec06251ab8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-976-50","l":"Disclosure","u":"/asc/330/976/#50-disclosure","x":"330-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:695fe7a30ed6d45f7d91aec21c79a4f437425c78ed5fe11a1fb2b15fd6427706","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"330-978","l":"Real Estate—Time-Sharing Activities","u":"/asc/330/978/","x":"330 Inventory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd4d932b853bee701f157c62babfddb160053c4b08d353715150f08f34d77512","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-978-05","l":"Overview and Background","u":"/asc/330/978/#05-overview-and-background","x":"330-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00ec493053ca725305444ed47de4a89d52015f2776e69cc83ee039c280e424e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-978-15","l":"Scope and Scope Exceptions","u":"/asc/330/978/#15-scope-and-scope-exceptions","x":"330-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8ec6d1aa2498207ee5b43444f416543ea0cb0d9d5f7515a3ae92f9576b68623","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-978-15","l":"Overall Guidance","u":"/asc/330/978/#h-15-overall-guidance","x":"330-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b669b861ba24605210e3906d7a3255fd3d696cc6e629312c57aaf1ecdceac973","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-978-15","l":"Transactions","u":"/asc/330/978/#h-15-transactions","x":"330-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e1e03da07e4c1786271bea79683512006d901cd06d3a318c32ea56bf6111975","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-978-30","l":"Initial Measurement","u":"/asc/330/978/#30-initial-measurement","x":"330-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d137aab09befcd5394196b4f297e5f5a6f2aa9d6dd4cba6329e4a54d7894027","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-978-30","l":"Accounting for Cost of Sales and Time-Sharing Inventory","u":"/asc/330/978/#h-30-accounting-for-cost-of-sales-and-time-sharing-inventory","x":"330-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13092f958258d334edea645e8671f632a132f8cb7af8e3a1df2d91044886fe6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-978-35","l":"Subsequent Measurement","u":"/asc/330/978/#35-subsequent-measurement","x":"330-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ca09b7fd57c0634ff0268ab67630358e35a8d2c547db3399a46f921bcb3db64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-978-35","l":"Accounting for Cost of Sales and Time-Sharing Inventory","u":"/asc/330/978/#h-35-accounting-for-cost-of-sales-and-time-sharing-inventory","x":"330-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:401b69eaa1c45889e21de236f3d5fdc91fa14d625cc4f0c6166c507210405211","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-978-35","l":"Operations during Holding Periods","u":"/asc/330/978/#h-35-operations-during-holding-periods","x":"330-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:541b03713b595f4a1993c2509d44c0ab8a6a9fa5a6ed271c529b7054983167df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-978-50","l":"Disclosure","u":"/asc/330/978/#50-disclosure","x":"330-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa6a95580b8455fe0c881ab6e289f788605278d4837086dcda7ea17a2931c304","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"330-985","l":"Software","u":"/asc/330/985/","x":"330 Inventory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1f788596f348e37a2f7880cf7f33ff4677564367c22cac1ccea28ad31fe4602","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-985-05","l":"Overview and Background","u":"/asc/330/985/#05-overview-and-background","x":"330-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e5670c50be9ca4fac2485781875de72ae8b8e9be6ea4d4f0c11dd60318e89d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-985-15","l":"Scope and Scope Exceptions","u":"/asc/330/985/#15-scope-and-scope-exceptions","x":"330-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:183da59e870eff66e5395b1916527fbba56cdd2b2bed21ff83d2637f307afc01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"330-985-15","l":"Overall Guidance","u":"/asc/330/985/#h-15-overall-guidance","x":"330-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46c667c77dc9ea6a6c8fdbf4fe2c68fa501421db2594e2c71e30c796616e77ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-985-25","l":"Recognition","u":"/asc/330/985/#25-recognition","x":"330-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9d91a2bddf0b71701dbd3922e67599ebc924f6e720a3bad1fb7bb022077fe5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"330-985-40","l":"Derecognition","u":"/asc/330/985/#40-derecognition","x":"330-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8ba90e36e5f8c53d14e15ced02534fd93ec488c9036bbc7bb063498632026de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-10","l":"Overall","u":"/asc/340/10/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1764739f339db6bf41d605e6350e5ded53ee66d674c4b5eb88dfb1f9e2c68021","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-05","l":"Overview and Background","u":"/asc/340/10/#05-overview-and-background","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81aef0265f2808a9510bd9e5a356e359c92822f0586c3dda242f938670392c78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-05","l":"Deferred Costs Addressed in this Subtopic","u":"/asc/340/10/#h-05-deferred-costs-addressed-in-this-subtopic","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f20785f41a331f6c376f8c0e9ac91311c9a2007eabcf8882723755512ab1d41c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-15","l":"Scope and Scope Exceptions","u":"/asc/340/10/#15-scope-and-scope-exceptions","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3b6d3ff7a0207bdb595852a7ba2f5597d5b50018ed541dc5deb1a6d570a3b9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-15","l":"Overall Guidance","u":"/asc/340/10/#h-15-overall-guidance","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07d97beafcad1ed75fe93b0465b8b30b62458c23027dcdf9ec9bf5fefe46a40c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-15","l":"Entities","u":"/asc/340/10/#h-15-entities","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9c03e693ca05bf97662b55cef4b2b08a54b135a687307f8cea6361e90971fc3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-25","l":"Recognition","u":"/asc/340/10/#25-recognition","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd346247e08cee466cdcdcd7c0ed8b398812dafcc1c503fdb42ed1bf53d5f705","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-25","l":"Preproduction Costs Related to Long-Term Supply Arrangements","u":"/asc/340/10/#h-25-preproduction-costs-related-to-long-term-supply-arrangements","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af52c3b1a8b99492710d1e344ac02853a03fd757117a52066adec52cdb3961ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-25","l":"Planned Major Maintenance Activities","u":"/asc/340/10/#h-25-planned-major-maintenance-activities","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bec7ff999d3721cfe18f9aa295d85a0ea73ad05ec7acdd34b77780243eacdd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-35","l":"Subsequent Measurement","u":"/asc/340/10/#35-subsequent-measurement","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db7120cce2860c7be222ce63de3163cfaf59233b8066d81b25fc1aff50003d31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-45","l":"Other Presentation Matters","u":"/asc/340/10/#45-other-presentation-matters","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0622dfd732f827ed667f57d56b43a917fe845421235fe39d15eb12dbf435880","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-45","l":"Classification of Prepaid Expenses","u":"/asc/340/10/#h-45-classification-of-prepaid-expenses","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f22360bf85b353ce8b33f612caad94bd6e667d2c2122ded0b690d647607688de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-45","l":"Planned Major Maintenance Activities","u":"/asc/340/10/#h-45-planned-major-maintenance-activities","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbb45ae6be6add3d9e45efecd638f473c3757495a75b6b193a12b17bbfab3062","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/340/10/#55-implementation-guidance-and-illustrations","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c78415735eede3ff18d0e68108a43f5b54d3d1682cde7c097b39c43b9d04951","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-55","l":"Illustrations","u":"/asc/340/10/#h-55-illustrations","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:818bd285ee5a396d512a3cbdd11cfc929c2718a652c19e2531286c6d9fee9cbe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-60","l":"Relationships","u":"/asc/340/10/#60-relationships","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:956c2019761a18d7a01e2b387f6a7d97d2c511d54b1d90108c9696ad3508b048","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-60","l":"Receivables","u":"/asc/340/10/#h-60-receivables","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:674f03c56aeb8f88eea1463d057d6324622f5691a3d647a916c3c6caa9437871","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-60","l":"Intangibles—Goodwill and Other","u":"/asc/340/10/#h-60-intangibles-goodwill-and-other","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a9499a1e9da926f637a148c2c496c23abe2b0850407548ee0d10db97d5b3732","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-60","l":"Asset Retirement and Environmental Obligations","u":"/asc/340/10/#h-60-asset-retirement-and-environmental-obligations","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2b1f4007c7ef1030a1198a08c9cc6c213146b06fc6f721b9aa4a086c50ecff2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-60","l":"Other Expenses","u":"/asc/340/10/#h-60-other-expenses","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f5a88d2dcc87b768f50f3eb264ca2b16e2120c9584b1c44e60943102b99cf85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-60","l":"Entertainment—Cable Television","u":"/asc/340/10/#h-60-entertainment-cable-television","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bafea51606a70222b5ff83fcf72848b563573f97abff92a57601fbe8c8314211","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-60","l":"Entertainment—Music","u":"/asc/340/10/#h-60-entertainment-music","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5c7d93d6cac52630234db9d40dc944e146225684bb9ea93be8944e17128bfe3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-60","l":"Financial Services—Brokers and Dealers","u":"/asc/340/10/#h-60-financial-services-brokers-and-dealers","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b2c116ffdc9313bf3e8ec3ea3850754b6140a4ed4d114bc7daa98c0f3030f43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-60","l":"Financial Services—Investment Companies","u":"/asc/340/10/#h-60-financial-services-investment-companies","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0018480c841e23b864bad09fe1e2188f45a60e4892e89766f999bc57646d162f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-60","l":"Financial Services—Title Plant","u":"/asc/340/10/#h-60-financial-services-title-plant","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f71f1e7e6e6a5fe37610c1fd54d1fed90dad12dee0fe8d7b6812542c9f50bc5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-60","l":"Software","u":"/asc/340/10/#h-60-software","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e1766dcaad5a887dfd4c9baa303e63ded7809f21755e0141ee994de1cd517be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-S00","l":"Status","u":"/asc/340/10/#sec-00-status","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9baca919091329c92b2d029735fed46d359a3f6bfceef86c7107825c48a78636","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-S25","l":"Recognition","u":"/asc/340/10/#sec-25-recognition","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb3621e770192f60ace546b1ed0faa4590c2534a183fc9ef892de4060a96cc47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-S25","l":"Expenses Incurred Before the Effective Date of an Offering of Equity Securities","u":"/asc/340/10/#h-S25-expenses-incurred-before-the-effective-date-of-an-offering-of-equity-securities","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c76384f2c6d3615e1dde2103e083d69533f6aefd2c82eb3188d656499e94ac0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-S30","l":"Initial Measurement","u":"/asc/340/10/#sec-30-initial-measurement","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9633b9d667fc6174a627e6b21a4f02f0b1b08eac8663cb162d2fb6a12f3e25d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-S30","l":"Debt Issue Costs in Conjunction with a Business Combination","u":"/asc/340/10/#h-S30-debt-issue-costs-in-conjunction-with-a-business-combination","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a85be86eeece84bda7d20bd8fd61e9170dfd17925672432780c657db2bd21e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-S35","l":"Subsequent Measurement","u":"/asc/340/10/#sec-35-subsequent-measurement","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bc8cdb6f35d21f7b9f5c10d78670873916d1ef2c2bf63191fed55613600b104","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-S35","l":"Debt Issue Costs in Conjunction with a Business Combination","u":"/asc/340/10/#h-S35-debt-issue-costs-in-conjunction-with-a-business-combination","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4964a536a11f4b63bc5e256396059a2a03746872dc13018813f9f980c2e2dfd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-S45","l":"Other Presentation Matters","u":"/asc/340/10/#sec-45-other-presentation-matters","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbc709a2e63ce7304cc7fa910e6eb0c76a20cf4d30f78fb920f414c1f0cadfe0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-S45","l":"Balance Sheet Presentation of Deferred Charges","u":"/asc/340/10/#h-S45-balance-sheet-presentation-of-deferred-charges","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16d6614e003e20824dfa2568f21d1ff6480f617f4ad42ba2081b680d210ac53d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-S50","l":"Disclosure","u":"/asc/340/10/#sec-50-disclosure","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c4dcaf60227bdd68fc69b41d7fc20c32be93f5786553626597b33458624d913","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-S50","l":"Pre-Production Costs Related to Long-Term Supply Agreements","u":"/asc/340/10/#h-S50-pre-production-costs-related-to-long-term-supply-agreements","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d832721c5daf06a3f2fffca1f80edd8f3f0f06ab25b49738732ae29b07e00d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-10-S99","l":"SEC Materials","u":"/asc/340/10/#sec-99-sec-materials","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1486dd15ec24a98b920e7c5e0178c052ab94857da26041ed73786b40836683fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-10-S99","l":"SEC Staff Guidance","u":"/asc/340/10/#h-S99-sec-staff-guidance","x":"340-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4545ddccc94c52b665f9853b9787ed43a73524b692c868791208a9b7edc2295","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-20","l":"Capitalized Advertising Costs","u":"/asc/340/20/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb1d84a2df97d573ecdc9c9c95f05598fdf98c9709736a110074f60d8ac75f8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-20-05","l":"Overview and Background","u":"/asc/340/20/#05-overview-and-background","x":"340-20 Capitalized Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cfc5f0b5c2cdad4d60f51bfcc5e98a0bb4f3448e9cd30e3eccbd664f4858c21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-20-15","l":"Scope and Scope Exceptions","u":"/asc/340/20/#15-scope-and-scope-exceptions","x":"340-20 Capitalized Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6fa3a0a510aa386cede000bbbdbdf1b96ebf102be466019879b1b7177e5c20f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-20-25","l":"Recognition","u":"/asc/340/20/#25-recognition","x":"340-20 Capitalized Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1166ed3a47b67533d9746ebc1b2fe9ec39d923c00ad5a544df205eaf350c44d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-20-30","l":"Initial Measurement","u":"/asc/340/20/#30-initial-measurement","x":"340-20 Capitalized Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:699833d2f2f50a7f1c7b1f2e658a22d395b641aa38a042dad9ebca1bfdc95cd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-20-35","l":"Subsequent Measurement","u":"/asc/340/20/#35-subsequent-measurement","x":"340-20 Capitalized Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0afe855017cc025f14251f4a0da96969527deb8a16b63d183b765d2fe618adfa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-20-45","l":"Other Presentation Matters","u":"/asc/340/20/#45-other-presentation-matters","x":"340-20 Capitalized Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6e7802e662623854d873cb13261f6e458c121c7309fdf5de2d16b5c9d6b98e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-20-50","l":"Disclosure","u":"/asc/340/20/#50-disclosure","x":"340-20 Capitalized Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6160ab351ff2b782f9b186e458530f0743ecf21c5f158e36bec32bb30b803eca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/340/20/#55-implementation-guidance-and-illustrations","x":"340-20 Capitalized Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de16def1f2516f5e37b65ed23e596cfd737582f9166e43fc759dcc32dcb456ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-20-60","l":"Relationships","u":"/asc/340/20/#60-relationships","x":"340-20 Capitalized Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f75406b6a4078d513573b5e8f0b66f3fced48261eeee159571de05f48685e68a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-30","l":"Insurance Contracts That Do Not Transfer Insurance Risk","u":"/asc/340/30/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4eef9c352b31685b77ba7af0059c06edf32e3769f00ce5211780e2de1cb66f52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-30-05","l":"Overview and Background","u":"/asc/340/30/#05-overview-and-background","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6ab6ac84d073efd984d6ce44c1012f976a6fa7622b0fad19b05c37ae97c7b23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-05","l":"An Insurance or Reinsurance Contract that Transfers Only Significant Timing Risk","u":"/asc/340/30/#h-05-an-insurance-or-reinsurance-contract-that-transfers-only-significant-timing-risk","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26487d06619ad3785ed005362f4758826f26d5c8cd42df037808465fc7791c11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-05","l":"An Insurance or Reinsurance Contract that Transfers Only Significant Underwriting Risk","u":"/asc/340/30/#h-05-an-insurance-or-reinsurance-contract-that-transfers-only-significant-underwriting-risk","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:719eb4c90af1dc8ff81d61ec403cfa8f45742004effbc3b7cb31f45051b68658","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-05","l":"An Insurance or Reinsurance Contract that Transfers Neither Significant Timing nor Significant Underwriting Risk","u":"/asc/340/30/#h-05-an-insurance-or-reinsurance-contract-that-transfers-neither-significant-timing-nor-significant-underwriting-risk","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5a9d2e96b9c46949efd3cca2bbd421d0e407d4677d33aab04b75891b7fe49c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-05","l":"An Insurance or Reinsurance Contract with an Indeterminate Risk","u":"/asc/340/30/#h-05-an-insurance-or-reinsurance-contract-with-an-indeterminate-risk","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd8749885d15d89dbcf336d76105028c79a053d2d0d7f21185854336544c44e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-30-15","l":"Scope and Scope Exceptions","u":"/asc/340/30/#15-scope-and-scope-exceptions","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b402cca7973fede101880e805f6f71172db5624043c85673518f046c6c96dcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-15","l":"Overall Guidance","u":"/asc/340/30/#h-15-overall-guidance","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99d14520ededae58af0905beb2ba4bc062132b629298bc2d8e5114a33521742f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-15","l":"Entities","u":"/asc/340/30/#h-15-entities","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec05b20d64a429ecd183189e7cb3d5ff88b0ae21fe071380ba9e093e582b88c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-15","l":"Transactions","u":"/asc/340/30/#h-15-transactions","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92389fbfc9f93966aac7d52832d50a5f05ce26bd1341b8e64ac7bd227f697027","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-30-25","l":"Recognition","u":"/asc/340/30/#25-recognition","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:241007940696715fd443342a208dfa71af237295fa9ccb5abf4b55aed3b13267","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-25","l":"Deposit Asset or Liability Relating to Insurance and Reinsurance Contracts Accounted for Under Deposit Accounting","u":"/asc/340/30/#h-25-deposit-asset-or-liability-relating-to-insurance-and-reinsurance-contracts-accounted-for-under-deposit-accounting","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f30c0d57b03ce4132b5fbc38006d7081662e6999d795c89f97f0e053a7cf087","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-25","l":"Insurance and Reinsurance Contracts with Indeterminate Risk","u":"/asc/340/30/#h-25-insurance-and-reinsurance-contracts-with-indeterminate-risk","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50f1237af02c1cf56c1faf353faa23e982484f04ad4866104ce3714e392f4695","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-25","l":"Short-Duration Reinsurance Contracts","u":"/asc/340/30/#h-25-short-duration-reinsurance-contracts","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e8626dbf4314ee237a34052fe35d70e79442b5fa3c8c57906b673fdf8ccdf91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-30-30","l":"Initial Measurement","u":"/asc/340/30/#30-initial-measurement","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e5fb4ce24f783c62443c334a62b9751d0ccb9239ebd0d511e30b68322a40d51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-30","l":"Deposit Asset or Liability Related to Insurance and Reinsurance Contracts Accounted for Under Deposit Accounting","u":"/asc/340/30/#h-30-deposit-asset-or-liability-related-to-insurance-and-reinsurance-contracts-accounted-for-under-deposit-accounting","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cd645cae65b97a10821c3292bf586f6dcd3ba8de68e6eb98df2e99fde76b2c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-30-35","l":"Subsequent Measurement","u":"/asc/340/30/#35-subsequent-measurement","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0466a4ae7566ab9cd0696915c05950582b970c3881970ca2f062e81cde4eb5da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-35","l":"Insurance and Reinsurance Contracts that Transfer Only Significant Timing Risk and Insurance and Reinsurance Contracts that Transfer Neither Significant Timing nor Significant Underwriting Risk","u":"/asc/340/30/#h-35-insurance-and-reinsurance-contracts-that-transfer-only-significant-timing-risk-and-insurance-and-reinsurance-contracts-that-transfer-neither-significant-timing-nor-significant-underwriting-risk","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:faeb44c4329cc8ce9535ed532eefb235999456d5231b0b55392bdfcc35e6e6f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-35","l":"Insurance and Reinsurance Contracts that Transfer Only Significant Underwriting Risk","u":"/asc/340/30/#h-35-insurance-and-reinsurance-contracts-that-transfer-only-significant-underwriting-risk","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:637049172523a78342f595a13ea3c8c064fde08cf0c99871160bdce655e23e53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-35","l":"Insurance and Reinsurance Contracts that Transfer Only Significant Underwriting Risk—Discount Rate","u":"/asc/340/30/#h-35-insurance-and-reinsurance-contracts-that-transfer-only-significant-underwriting-risk-discount-rate","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b55b03373754be6ecb6236054dbb944583e5a96874e6c89c17b7772f51712db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-30-45","l":"Other Presentation Matters","u":"/asc/340/30/#45-other-presentation-matters","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f8b85adf711e7f144dfd163c9fb3d355a5f5fdffa7fe6dac329a4c2990dc78a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-45","l":"Deposit Asset and Liability","u":"/asc/340/30/#h-45-deposit-asset-and-liability","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f2863e572a8f2beedfa7edf40576992480d969ddacef790ccf6be05e8568041","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-45","l":"Insurance and Reinsurance Contracts that Transfer Only Significant Timing Risk and Insurance and Reinsurance Contracts that Transfer Neither Timing nor Significant Underwriting Risk","u":"/asc/340/30/#h-45-insurance-and-reinsurance-contracts-that-transfer-only-significant-timing-risk-and-insurance-and-reinsurance-contracts-that-transfer-neither-timing-nor-significant-underwriting-risk","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bb76fe3be7619f2c99acc5fecbc1cc74eb67404f910b2a7252e0073f577d7e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-45","l":"Insurance and Reinsurance Contracts that Transfer Only Significant Underwriting Risk","u":"/asc/340/30/#h-45-insurance-and-reinsurance-contracts-that-transfer-only-significant-underwriting-risk","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63c8c269cb4f0475d03ea69a03c5417c9b0119807a4cc852764aee1b0824972a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-30-50","l":"Disclosure","u":"/asc/340/30/#50-disclosure","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fc3f78fcf509aef3cb2f192061bac539e39cec18ae0fa5763e7a8bec947c022","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-50","l":"Deposit Asset or Liability","u":"/asc/340/30/#h-50-deposit-asset-or-liability","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f09f0a492ee99cc23832f59b24c027e99302beacf3e4d6a0ebb67485b7874c7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-50","l":"Insurance and Reinsurance Contracts that Transfer Only Underwriting Risk","u":"/asc/340/30/#h-50-insurance-and-reinsurance-contracts-that-transfer-only-underwriting-risk","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:668f6ed30e3ecccfc6e9720596fd5f4792d0e503c2716be6fade4dbcd68f6f87","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/340/30/#55-implementation-guidance-and-illustrations","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98d517edd6dd8670800890393af102acf9c1425a04222ed2f827065a2ae291c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-30-55","l":"Illustrations","u":"/asc/340/30/#h-55-illustrations","x":"340-30 Insurance Contracts That Do Not Transfer Insurance Risk","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe0564a3a00106200f67539be5bbfa48d2f751173a06c4d71e2eadfdf06f921f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-40","l":"Contracts with Customers","u":"/asc/340/40/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46a427b070f3bc2ba88e6e633a6ed0f37e9fe162015fe2fc3b5c0b6dbf5e0110","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-40-05","l":"Overview and Background","u":"/asc/340/40/#05-overview-and-background","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2a0f02421e51ec7efb789052f8ff1ebb9bc6697d45bcd74a4ee0a653a85e654","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-40-15","l":"Scope and Scope Exceptions","u":"/asc/340/40/#15-scope-and-scope-exceptions","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e153f36ce17e10e5cf7b3d1b112e0c696f325ea5607b4370abc1f430bc0e9c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-40-15","l":"Overall Guidance","u":"/asc/340/40/#h-15-overall-guidance","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86da54caf25722c7cfa3e63e7229ebf780a4243d85b6073e9d03dcd779b65e5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-40-15","l":"Transactions","u":"/asc/340/40/#h-15-transactions","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c54ead38bb185899d4fc2aca8d64da717da7711c2242bd1620d7dd4d03d8e70a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-40-25","l":"Recognition","u":"/asc/340/40/#25-recognition","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b1a1165f96ad840c56ae23b05fe1e84c36a7ba16871b08f83f67eb9e40ceef0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-40-25","l":"Contract Costs","u":"/asc/340/40/#h-25-contract-costs","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4901f39efb74ff6fe1f62ff4e6cca17341045bf3f7c70edd6d1bddbc353a8a64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-40-35","l":"Subsequent Measurement","u":"/asc/340/40/#35-subsequent-measurement","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d23326c3b824e3f1c62c4324cbf25fdea214db6496b6856584203af1bdaa86e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-40-35","l":"Amortization and Impairment","u":"/asc/340/40/#h-35-amortization-and-impairment","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b304525dc9230d59c6e9afc2e1edd6701788f5672df0c51a08e4656f2792f9a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-40-50","l":"Disclosure","u":"/asc/340/40/#50-disclosure","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99597809fef3d74c21995fd1364faccf1a7db0f4821915e7c15226cdf7cf3f3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-40-50","l":"Assets Recognized from the Costs to Obtain or Fulfill a Contract with a Customer","u":"/asc/340/40/#h-50-assets-recognized-from-the-costs-to-obtain-or-fulfill-a-contract-with-a-customer","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a3658fa0317316829c68ca989a62ddb8003d30586a61968107a2a9d528f43e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-40-50","l":"Practical Expedients","u":"/asc/340/40/#h-50-practical-expedients","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5346b34e7aecf1afcee61239cc282a1921f131fb090d8263bb0d4542988a05f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/340/40/#55-implementation-guidance-and-illustrations","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:856a7d32fa67a87816b5849b26853f36859cc9bb691a3f63a9a2c0a215fda52b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-40-55","l":"Illustrations","u":"/asc/340/40/#h-55-illustrations","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9111be6fc0f7cfbfb55854f336b0e709e170e118bc002ca0b0d8e23d20a85e4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-40-60","l":"Relationships","u":"/asc/340/40/#60-relationships","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5799ffb5b09b588d3506a66d8651693eff2861e9f554ad290f062fc1f766f96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-40-60","l":"Revenue from Contracts with Customers","u":"/asc/340/40/#h-60-revenue-from-contracts-with-customers","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f1964005e9d2981991d8811ce32dbe88bf9c7decfe3c1f67661e2dd65806024","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-40-60","l":"Financial Services—Insurance","u":"/asc/340/40/#h-60-financial-services-insurance","x":"340-40 Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7af25921dae2478cce7b496cc3b41ae53d9a3fb5abb55322792be9529e5d8e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-910","l":"Contractors—Construction","u":"/asc/340/910/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:641b70a01672d07eb4fcc402f8a3fe8522948e8d73c73ae2c2b9ea9e59429f3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-910-05","l":"Overview and Background","u":"/asc/340/910/#05-overview-and-background","x":"340-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e590c50545b9cc037df2549413ab48642bd525b3676010197b1e69780612aba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-910-15","l":"Scope and Scope Exceptions","u":"/asc/340/910/#15-scope-and-scope-exceptions","x":"340-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4aa9ae9d5598b416f880108e5a763c74179147902d876da65b0b8b0e37b76831","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-910-50","l":"Disclosure","u":"/asc/340/910/#50-disclosure","x":"340-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23c14a6cdd6d96b904eb17225b1a63fe3008511b01e44c226fed660f72568077","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-915","l":"Development Stage Entities","u":"/asc/340/915/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60c01e2119535ea5f990f44d724e4919dcc8c90ea10857271b5d98a77617d55a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-915-05","l":"Overview and Background","u":"/asc/340/915/#05-overview-and-background","x":"340-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f273a30d63dfafa63e17528044b9a7426bae77e3e7479dca6d463a3842be29e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-915-15","l":"Scope and Scope Exceptions","u":"/asc/340/915/#15-scope-and-scope-exceptions","x":"340-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44c69a8ed4d27c28906b5588d5225f3896c828d788ba344a5c016ea776fe5270","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-915-20","l":"Glossary","u":"/asc/340/915/#20-glossary","x":"340-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:834260c993dabd4c6a4c36c7cb89454d2c9d853b51a9ce849c548c531cb77df2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-915-25","l":"Recognition","u":"/asc/340/915/#25-recognition","x":"340-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54046da128a0816a4483bfe0a9511ffa00037f1674b31e76a805db9bb1270b0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-915-35","l":"Subsequent Measurement","u":"/asc/340/915/#35-subsequent-measurement","x":"340-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0135b775047515a7587beef7ae1e9e28a74a3455b90ccba7aa586d52eedbeb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-928","l":"Entertainment—Music","u":"/asc/340/928/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df68837f749b2e20144e7379da81a3681dc52c20d8fc9fbd47e233f256b82b7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-928-05","l":"Overview and Background","u":"/asc/340/928/#05-overview-and-background","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf5125049f5508cd5eeaeb3bb465fc90fe8d641e2de185362577c4fbac5d1abd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-928-15","l":"Scope and Scope Exceptions","u":"/asc/340/928/#15-scope-and-scope-exceptions","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:898ccf21040265cc720caa8f0ed66e1caab6d45b240ad1c6a05fb951f0116d0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-928-15","l":"Overall Guidance","u":"/asc/340/928/#h-15-overall-guidance","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:420b1711401c76d68237d0d9b92e6dffd5ae35be8cc833e2d299d485df961eb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-928-25","l":"Recognition","u":"/asc/340/928/#25-recognition","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1de6ebbbc3569781f81d810d8dfc35c2409f3de834c5cc44b7568c026fa32542","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-928-25","l":"Licensor Accounting","u":"/asc/340/928/#h-25-licensor-accounting","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0d82acebf59913bdc8e8d2c316ddefac099d43c8aca3895f3be195feb77fdba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-928-25","l":"Licensee Accounting","u":"/asc/340/928/#h-25-licensee-accounting","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0004c499914355e6d329c04e24a2ffdf80b466c2ddb89342443b17ef1423cbc9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-928-35","l":"Subsequent Measurement","u":"/asc/340/928/#35-subsequent-measurement","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85e5a3beedbbad0ba78d488cfa596b894f0b4b30f6702c4c55ca93adae29006c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-928-35","l":"Licensor Accounting","u":"/asc/340/928/#h-35-licensor-accounting","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b154a5fac2711c86b65ffc05d634d15d1cb1be9ba18cfe3339f90f289f654b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-928-35","l":"Licensee Accounting","u":"/asc/340/928/#h-35-licensee-accounting","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b341ee106966310d3130df6dc090182ea31637bcfc348ac79f14215e3e26209","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-928-45","l":"Other Presentation Matters","u":"/asc/340/928/#45-other-presentation-matters","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc4b2d2e4e1ffac2635dac4a8b2ab592f82f29e2c61b04e1c0cc995a960851cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-928-45","l":"Licensor Accounting","u":"/asc/340/928/#h-45-licensor-accounting","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:322f9a3b0d45db1e74a0398d50c510bfe95e1f98e94e8488f22038e7350a997a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-928-50","l":"Disclosure","u":"/asc/340/928/#50-disclosure","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:649858c5e1ee69e2af08cd0dfb749c5bb2ee4bc045b6089c43e6f23f2f62158f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-928-50","l":"Licensor Accounting","u":"/asc/340/928/#h-50-licensor-accounting","x":"340-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85a3d99c91257e808b2da94b06ad3ab30c8d29752cde2d9d687346799d245628","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-940","l":"Financial Services—Brokers and Dealers","u":"/asc/340/940/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2b499cb5b963d7d9af36a7b55e118604935d8855fe1885e3c235b07e54b7ead","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-940-05","l":"Overview and Background","u":"/asc/340/940/#05-overview-and-background","x":"340-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b3d2d72873d3b09c4c58883f5961a31a737e5d72d2c7b971d1a116662a73303","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-940-15","l":"Scope and Scope Exceptions","u":"/asc/340/940/#15-scope-and-scope-exceptions","x":"340-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e397bc99c5ec8726fe0b7e58087e39c345070a529c4ea97d41f1c6e4b735ab1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-940-15","l":"Overall Guidance","u":"/asc/340/940/#h-15-overall-guidance","x":"340-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73bae3370f829e8bc3803b7c29f2b8e9984a529b6197a6d155187d70ad18c987","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-940-25","l":"Recognition","u":"/asc/340/940/#25-recognition","x":"340-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2de4bf6d99a1c869aaa32df01693371ab00c76ddad2cbf0e532571e5a949ec19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-940-25","l":"Exchange Memberships","u":"/asc/340/940/#h-25-exchange-memberships","x":"340-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28351d639a7f3b88fd64229da2ef06afacd9fe702e1088d570a6f9f0a4f556dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-940-25","l":"Underwriting Expenses","u":"/asc/340/940/#h-25-underwriting-expenses","x":"340-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0efc402fbceb9f5f39f7a785347559096c4254788d052a3b8fc5b759c3dd95a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-940-30","l":"Initial Measurement","u":"/asc/340/940/#30-initial-measurement","x":"340-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71909980bc78be43125d57d1e5daab614aca329594c418f35e6603810b0efe93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-940-30","l":"Exchange Memberships","u":"/asc/340/940/#h-30-exchange-memberships","x":"340-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:741371e54b017b38f87229c9d5083a7280903e7686e31ce4443157271b729ef0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-940-35","l":"Subsequent Measurement","u":"/asc/340/940/#35-subsequent-measurement","x":"340-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fd8b0ec4466acaf728aaf6760589c5abd0c83315f82c92186f050d7aa17baf6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-940-35","l":"Exchange Memberships","u":"/asc/340/940/#h-35-exchange-memberships","x":"340-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a199eba0cdaf3cd47b3a39a8fb3f27c907b2f0d6ecc06a87f3a460da3d66944","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-940-35","l":"Underwriting Expenses","u":"/asc/340/940/#h-35-underwriting-expenses","x":"340-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48dda4b1f6cbfdd8108c1cc4dc1dd08361da8ca4a72489910c719409fec887de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-944","l":"Financial Services—Insurance","u":"/asc/340/944/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f197266be4c38fb20afeca1ab597ffc81b6bc14e55a966332c1c0b23195ca3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-944-05","l":"Overview and Background","u":"/asc/340/944/#05-overview-and-background","x":"340-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a21d67bab7298c910fd7aabf80d7e91c919a273f5b7137cf982b51fa027d4d79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-944-05","l":"Reinsurance Contracts","u":"/asc/340/944/#b-05-reinsurance-contracts","x":"340-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e1ecea570a87e29d2cdb1449448377ee916951fb81126f3e72718334c5971d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-944-15","l":"Scope and Scope Exceptions","u":"/asc/340/944/#15-scope-and-scope-exceptions","x":"340-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf8fd49a08be5cb6c12c29e56ceb11c9a1d7f785593db34a409a3fbd9cb27acd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-944-15","l":"Overall Guidance","u":"/asc/340/944/#h-15-overall-guidance","x":"340-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8425eaaf9fab21a511862e5feb1d6ba22c739b7fda66b97ef043c4fc5feb7a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-944-15","l":"Reinsurance Contracts","u":"/asc/340/944/#b-15-reinsurance-contracts","x":"340-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cbd7c66bdc4190373552bac704383bc213efb6d4c19a2e7028b6fde8232cebe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-944-15","l":"Instruments","u":"/asc/340/944/#h-15-instruments","x":"Reinsurance Contracts · 340-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0038b379bfd0938bfa71d968bddefe16a62814485ddc235ea605f4d080e20df5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-944-25","l":"Recognition","u":"/asc/340/944/#25-recognition","x":"340-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e756205023e6b07ec17612a010201178ccdb9f536c7690dd480c9eec721ba42f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-944-25","l":"Reinsurance","u":"/asc/340/944/#b-25-reinsurance","x":"340-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb9dfbb0ef81294f5486bb653ae0735d2eefe314c9ec476367e079aa5918db11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-944-25","l":"Prepaid Insurance Premiums","u":"/asc/340/944/#h-25-prepaid-insurance-premiums","x":"Reinsurance · 340-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d44a0c32c84b59401b75cc86ea511591971385ca1a7241d61fe05d4132e78618","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-948","l":"Financial Services—Mortgage Banking","u":"/asc/340/948/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:772aba885d6df3ed57db3c12a3c7794b54cbbbeaf4e61dee35afed9dfdf44448","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-948-05","l":"Overview and Background","u":"/asc/340/948/#05-overview-and-background","x":"340-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86d1c6c485b60d0498fec42dd7e82457fc088e45e589d8d12574f8269cbcff6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-948-15","l":"Scope and Scope Exceptions","u":"/asc/340/948/#15-scope-and-scope-exceptions","x":"340-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfc0b2442696c5f0f1ecc43864d4d6e8ca81c6ace9cf2fa265ccdfda83458cd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-948-15","l":"Overall Guidance","u":"/asc/340/948/#h-15-overall-guidance","x":"340-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d889e21a335b38df3df65d0b2a010624a13f385e23ccf50e999093f848dfe7c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-948-25","l":"Recognition","u":"/asc/340/948/#25-recognition","x":"340-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a221b375dd5de96f9c274dbf23e87a332a6a23ae4f05196b684a6a7d07156d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-948-25","l":"Costs of Issuing Certain GNMA Securities","u":"/asc/340/948/#h-25-costs-of-issuing-certain-gnma-securities","x":"340-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72cd823dac24763145bc370d927c2c2576f2b70f65ab3ce8b1a2585f3c8a9ca4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-948-30","l":"Initial Measurement","u":"/asc/340/948/#30-initial-measurement","x":"340-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21663774c2b95975daab648a13a7a20608196d6245a87b4d33ccfad71ca279f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-948-30","l":"Costs of Issuing Certain GNMA Securities","u":"/asc/340/948/#h-30-costs-of-issuing-certain-gnma-securities","x":"340-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4eb4c622d460f41f3f0fbe049e698109cc7c1f09a9166085d431f4ede6f5d46f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-948-35","l":"Subsequent Measurement","u":"/asc/340/948/#35-subsequent-measurement","x":"340-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e6a7656dc37a3846e7bbdd945d3bf5a69c66d4c8ab65037c6d80db2d1be34db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-948-35","l":"Costs of Issuing Certain GNMA Securities","u":"/asc/340/948/#h-35-costs-of-issuing-certain-gnma-securities","x":"340-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de9eeb56802116ea8dc47a06ca98e1d708a3e6d7d7aa32bc5ebb42c6efc3d6a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-952","l":"Franchisors","u":"/asc/340/952/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a244b61e70aa44bf2e6b4da7157a2c96e06cae36d5098c1dc90d2c9a7bad76a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-952-05","l":"Overview and Background","u":"/asc/340/952/#05-overview-and-background","x":"340-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:755495ff17a8af5da84912837052766325956545a7cb72c2bb128bf8e6e3c689","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-952-15","l":"Scope and Scope Exceptions","u":"/asc/340/952/#15-scope-and-scope-exceptions","x":"340-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4baeb16d908408adf01c2c0038d157d152ba8bf9e2fcbefaa1208bc55c9cd8de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-952-20","l":"Glossary","u":"/asc/340/952/#20-glossary","x":"340-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:784816a20177f6a992a90225d416f80c8f04d13ca903a69efcbecb79599debb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-952-25","l":"Recognition","u":"/asc/340/952/#25-recognition","x":"340-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcb4495c46d98517030b87ba7938c59731eb6a2244bc32e1593c7d318550a288","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-954","l":"Health Care Entities","u":"/asc/340/954/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72baa3b871c27b471e25469626a0ec1823058057b23e90c027f300732f955e5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-954-05","l":"Overview and Background","u":"/asc/340/954/#05-overview-and-background","x":"340-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ce6fe751e37413c62d38420cec41b4cb592d6aaf5032173e23cec32092c9b73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-954-15","l":"Scope and Scope Exceptions","u":"/asc/340/954/#15-scope-and-scope-exceptions","x":"340-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4c939ed471bad893719bc0d0672fc05873fce08013e8be56d2b1ad7b57a5222","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-954-15","l":"Overall Guidance","u":"/asc/340/954/#h-15-overall-guidance","x":"340-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cd7085a5ba6d3b4802c2a02e66532e70c349dab97560ec3fbcf251d741b164d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-954-25","l":"Recognition","u":"/asc/340/954/#25-recognition","x":"340-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9380c132b3fd33968d2655c0c53431e3aa7076f24650e82f26c9183aceed99b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-954-35","l":"Subsequent Measurement","u":"/asc/340/954/#35-subsequent-measurement","x":"340-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f619d022df05ab252a209d7273f7dc547cece047310dcdc41491608cd6e4e941","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-954-35","l":"Prepaid Costs","u":"/asc/340/954/#h-35-prepaid-costs","x":"340-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4ae185ca05a184f295b70680bce9e4c1387489a90304cd7af33014ad3da64ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-954-45","l":"Other Presentation Matters","u":"/asc/340/954/#45-other-presentation-matters","x":"340-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a95ffef15df7095d514e99bffeb9a2c5466c7e5dfd4119fd69e5727020bd8661","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-970","l":"Real Estate—General","u":"/asc/340/970/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c6a760027beb15a4d2026ab922aa84a146b3bcfce1d9e6db064425b5f7e8d60","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-970-05","l":"Overview and Background","u":"/asc/340/970/#05-overview-and-background","x":"340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02713e626c81e1b5afbddef15e6a0d6d34e9491390337608794f89548355f478","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-970-05","l":"Real Estate Project Costs","u":"/asc/340/970/#b-05-real-estate-project-costs","x":"340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a0731d80fb8a76d49063c98bca606dd1866ecaf9d9fc4746b9db18b7586eafa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-970-15","l":"Scope and Scope Exceptions","u":"/asc/340/970/#15-scope-and-scope-exceptions","x":"340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d08fb231dee6ee889aa4a016bac714aad7ab225c8b21889f4be9a34f3fdc918","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-970-15","l":"Overall Guidance","u":"/asc/340/970/#h-15-overall-guidance","x":"340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:990d21d323235294c5eaaf723c8aca4f5017488c740c16c2b95d4dad775f0eda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-970-15","l":"Real Estate Project Costs","u":"/asc/340/970/#b-15-real-estate-project-costs","x":"340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b62c97005469437f3d395fd0f73caa4d6306add384dc6f2a20c2d46ae40e3ac9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-970-25","l":"Recognition","u":"/asc/340/970/#25-recognition","x":"340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:837551cecca8826ab01992e702c5f8e97c29a606820a8d31df11c37c7c67fef8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-970-25","l":"Real Estate Project Costs","u":"/asc/340/970/#b-25-real-estate-project-costs","x":"340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c884110a2dcbe6ee5be79c50ca9bce5d42dcec99a43c218734373c39777dee5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-970-25","l":"Acquisition, Development, and Construction Costs","u":"/asc/340/970/#h-25-acquisition-development-and-construction-costs","x":"Real Estate Project Costs · 340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01afc162de13c4744cd84d5f3e1b6342c0e263924de2757b353f3d64587259e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-970-25","l":"Costs Incurred to Sell and Rent Real Estate Projects, Including Initial Rental Operations","u":"/asc/340/970/#h-25-costs-incurred-to-sell-and-rent-real-estate-projects-including-initial-rental-operations","x":"Real Estate Project Costs · 340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:707bbd04323bc84c9f18bb8135863d19ec4e56053cf9e7947fae00ebec311567","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-970-25","l":"Initial Rental Operations","u":"/asc/340/970/#h-25-initial-rental-operations","x":"Real Estate Project Costs · 340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb656f92d1845c03991fe69f1947df6744116db80e4f6397763d779bdaaa6bba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-970-35","l":"Subsequent Measurement","u":"/asc/340/970/#35-subsequent-measurement","x":"340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9de9187e16b7fb988a04702042e1d93f67711eeae4987aea74029c0393fa4791","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-970-35","l":"Real Estate Project Costs","u":"/asc/340/970/#b-35-real-estate-project-costs","x":"340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:141becaaae1233685190f987ae3ef375304abcaa99ea56318a10b1c58bd06e97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-970-35","l":"Determining Amounts to Be Capitalized or Expensed","u":"/asc/340/970/#h-35-determining-amounts-to-be-capitalized-or-expensed","x":"Real Estate Project Costs · 340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ec157119aba52d1c171b92544b19e8241530ce387e48e81df314b4f8f876baf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-970-40","l":"Derecognition","u":"/asc/340/970/#40-derecognition","x":"340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46c9b564a4432a97d5cfc5f6ad7cc9893cb4b1c02162217cc8f81552f7614e51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-970-40","l":"Real Estate Project Costs","u":"/asc/340/970/#b-40-real-estate-project-costs","x":"340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c47a462f3c761ce5c1b64957ee07ab427bfdb62153931df8126ff4cd0b654ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-970-40","l":"Rental Costs","u":"/asc/340/970/#h-40-rental-costs","x":"Real Estate Project Costs · 340-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92df43fca016c3a43510699cb487211a401eda30c7a25c75bdc89d2eeef534d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-978","l":"Real Estate—Time-Sharing Activities","u":"/asc/340/978/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8633ec7774dbbde3f2b868b48084a9e0d1c477f42e1bc2dfb2c79aa43716947","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-978-05","l":"Overview and Background","u":"/asc/340/978/#05-overview-and-background","x":"340-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81c382b16d9000a7cd9c6d13f1887ed7413f72cbbbbc4ad6907a6a4601219bf8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-978-15","l":"Scope and Scope Exceptions","u":"/asc/340/978/#15-scope-and-scope-exceptions","x":"340-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48e49abbe142d96928e76ea1ac4cd63beb7693d9b50ca1891ad083600b96ace2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-978-15","l":"Overall Guidance","u":"/asc/340/978/#h-15-overall-guidance","x":"340-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5775fc0ccf2cf86e32056977c339bc9c6be7646f25994460b74b8a2f4675fccf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-978-25","l":"Recognition","u":"/asc/340/978/#25-recognition","x":"340-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ea04e0014e2033e7c3f04182d3835e22e2f50ecfaf381cef3f82ff220400025","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-978-25","l":"Costs to Sell Time-Sharing Intervals","u":"/asc/340/978/#h-25-costs-to-sell-time-sharing-intervals","x":"340-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26d1d4aadaf0431ee2e29754c16333d863d194533a83330ac5b88b7ee6a770e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-978-25","l":"Costs Related to Financing","u":"/asc/340/978/#h-25-costs-related-to-financing","x":"340-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83e5d20d95bac27e5b1923e3ba7702a2748db662b58c12af8073bf102ab6be8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-978-25","l":"Costs to Rent Units During Holding Periods","u":"/asc/340/978/#h-25-costs-to-rent-units-during-holding-periods","x":"340-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:021ff73228e7c7431ea0810e0f0ec72f81d3e11532b4891e6c91c373f49c2366","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-978-40","l":"Derecognition","u":"/asc/340/978/#40-derecognition","x":"340-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16865cfe8a843a9fda721115b1427614a0922e66ed1d50e763be1aedbe1b8bbf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-978-60","l":"Relationships","u":"/asc/340/978/#60-relationships","x":"340-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f058f97fa3540886ea32532764f5d13cfd76dfc2e6471892640df6e359538fea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"340-980","l":"Regulated Operations","u":"/asc/340/980/","x":"340 Other Assets and Deferred Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b51e3860f707001ca422b9c0d884044aceecb35635a29d0b92001bd26456d3bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-980-05","l":"Overview and Background","u":"/asc/340/980/#05-overview-and-background","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:750a59dbc8699df595b8004d1cb3cd777f89084c34757a13082c04db221b2f12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-980-05","l":"Phase-In Plans","u":"/asc/340/980/#h-05-phase-in-plans","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dfbb58889138cf9364ed5680a7f3fd281992fbe5e9a3db8b9144a4368fd7b92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-980-15","l":"Scope and Scope Exceptions","u":"/asc/340/980/#15-scope-and-scope-exceptions","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e037535a7f334807f1468445ae820216f5f73d5f5f5b42650784ca933581f4ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-980-15","l":"Overall Guidance","u":"/asc/340/980/#h-15-overall-guidance","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbe98d9507870ce9e6f36393cd3d9feda818a547ba1f0f7f2ec90fa73cc14adb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-980-25","l":"Recognition","u":"/asc/340/980/#25-recognition","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7ba0077ac50c5febda55170e8331117f678ffb5dddf277fe61676bfd5b62f81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-980-25","l":"Effects of Regulation","u":"/asc/340/980/#h-25-effects-of-regulation","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61ed53089592b1ee335fda680f163419a68418c3664b75ecc1f02e0d94779465","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-980-35","l":"Subsequent Measurement","u":"/asc/340/980/#35-subsequent-measurement","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70bfd5de9da690eef08067f56aee43d77c0c19b4cdbe09413c4277b75123523f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-980-35","l":"Effect of Rate Action on Asset Value","u":"/asc/340/980/#h-35-effect-of-rate-action-on-asset-value","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16d9bad69b68a6258637417fc19c1060c4b224027b5661ea2e8ba3df3b2a9d54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-980-35","l":"Phase-In Plans","u":"/asc/340/980/#h-35-phase-in-plans","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd1c260956d1195e8720b7e2e0ca6a47cbf250a55834401f9a48e13757112ea7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-980-40","l":"Derecognition","u":"/asc/340/980/#40-derecognition","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0887961a9c2abcbf0298886adb5572be5f3f1c1f944bde8c5ca970c442aa8e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-980-45","l":"Other Presentation Matters","u":"/asc/340/980/#45-other-presentation-matters","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:587a7676fd681b44b10a873d1abc05195a643bac9730eff8b88bd231e637911f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-980-45","l":"Phase-In Plans","u":"/asc/340/980/#h-45-phase-in-plans","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6aeabd2420423edfb76e38bf2354681225c95e3961a16137dbcc147d3be29526","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-980-50","l":"Disclosure","u":"/asc/340/980/#50-disclosure","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7a712b0cc3747e16ddc948e82d6ab33c557e85978cb5813b694ca6aae8ba038","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-980-50","l":"Recovery of Cost Without Return on Investment","u":"/asc/340/980/#h-50-recovery-of-cost-without-return-on-investment","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76bfca7fa020cd43b296f2dc8e7e0974f0c791490494a8e4ee0ac5cb22ee4629","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-980-50","l":"Phase-In Plans","u":"/asc/340/980/#h-50-phase-in-plans","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c185c62f9ba11df408b99643b756afceb6c75d095c9dd0cfb5222fa34351c4a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-980-50","l":"Allowance for Earnings on Shareholders' Investment Capitalized for Rate-Making Purposes","u":"/asc/340/980/#h-50-allowance-for-earnings-on-shareholders-investment-capitalized-for-rate-making-purposes","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50ac7b68e17a055e11ef722199f9633c399249b8f2b6b3296276b03200c4c8cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"340-980-55","l":"Implementation Guidance and Illustrations","u":"/asc/340/980/#55-implementation-guidance-and-illustrations","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75012d4dcef8dd48ff38fc94aee95000e8c728f6872673aca9ed7d104616dadb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-980-55","l":"Implementation Guidance","u":"/asc/340/980/#h-55-implementation-guidance","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:070622618a84319750d00b4927ba58b36f91931a920380ca8ca1d5385d3d5adf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"340-980-55","l":"Illustrations","u":"/asc/340/980/#h-55-illustrations","x":"340-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6d499d059f178b3c0ad9a31da5d8313e9ccac1436179d1dc545c8c7f862e579","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-10","l":"Overall","u":"/asc/350/10/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95d55134b578843c3ed7b9e6faefdf2c91695df1f74c4742aaba3d27c12d42e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-10-05","l":"Overview and Background","u":"/asc/350/10/#05-overview-and-background","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c109959b544e0576c331927c917f1029a97e44ae4cb93b2083b992c55055bc8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-10-15","l":"Scope and Scope Exceptions","u":"/asc/350/10/#15-scope-and-scope-exceptions","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b756f701e6525e9cf0c6be8a4732ba69a167b0ced015265d599bc203201fe839","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-10-15","l":"Overall Guidance","u":"/asc/350/10/#h-15-overall-guidance","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f7a135fd23de55b1d43a279e55428e82931f884b89090860fc4056d49cc67ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-10-15","l":"Entities","u":"/asc/350/10/#h-15-entities","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cd4b2dbced4a28767c534a13583813999e67c07680413fc65d708c2bcda58d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-10-15","l":"Transactions","u":"/asc/350/10/#h-15-transactions","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bee7f66da15876cd2b3f039c50e88b7dee4c5b42f09bf671b93bf541595dce0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-10-15","l":"Other Considerations","u":"/asc/350/10/#h-15-other-considerations","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a3f9cfd2a1ba9d2df41f2c11b2d12e7f775b3a02843cd5ee4bfb95a08a918cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-10-40","l":"Derecognition","u":"/asc/350/10/#40-derecognition","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:895c57f67958b253d747a151c64a2a3e0ec8f7dad16731a93343dc801a2cc680","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-10-40","l":"Transfer or Sale of Intangible Assets","u":"/asc/350/10/#h-40-transfer-or-sale-of-intangible-assets","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7372543440cd44321601cc38998fb394eb6a271c9d65b84aad17a01d47903a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-10-60","l":"Relationships","u":"/asc/350/10/#60-relationships","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a1bddc458e7935872049cdd2e1ef2a7bc00563fb636befc7fe4d89fa071d5ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-10-65","l":"Transition and Open Effective Date Information","u":"/asc/350/10/#65-transition-and-open-effective-date-information","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e9c45ab0a5eabd6bcdaf7ad68d9c929184ac19309feaec1ddd0f86f6ec9cc56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-10-S00","l":"Status","u":"/asc/350/10/#sec-00-status","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf63c97686cdaa70d2a1bf8b45e9abd2a82acd93a263d73a94390f152ad74c54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-10-S35","l":"Subsequent Measurement","u":"/asc/350/10/#sec-35-subsequent-measurement","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b96fb767113aa522ef4ed8fbfa5ece727792f0c155466b284bfcc8ef05971233","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-10-S35","l":"Recognition and Measurement of an Impairment Loss","u":"/asc/350/10/#h-S35-recognition-and-measurement-of-an-impairment-loss","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdbf2cdd483f74f7438a73a099ea7365d61fe3245f674a7f31c91bf4608a926a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-10-S45","l":"Other Presentation Matters","u":"/asc/350/10/#sec-45-other-presentation-matters","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0c866cac8dd1be55064485cb0edeaf8b9959757e0fba69f64d5fce4024fe04c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-10-S45","l":"Presentation of Intangible Assets","u":"/asc/350/10/#h-S45-presentation-of-intangible-assets","x":"350-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf627984f3cd962b38d1c222d9901d4c5d7bedb438ea04fe13c503453832ad96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-20","l":"Goodwill","u":"/asc/350/20/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45e48a33d7f9351ef255201982e554e23a0f3a3b9e3951344e501d8690a3f860","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-20-05","l":"Overview and Background","u":"/asc/350/20/#05-overview-and-background","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4cf700d45bb072e3370b8b3ee50ccec8d3cdb44bff7b488c0f63918805c1853","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-05","l":"Accounting Alternatives","u":"/asc/350/20/#b-05-accounting-alternatives","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90565c327e6f30d33f1864f74dd0a3e4d48899c082daad571e1e3ed621ee7f89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-20-15","l":"Scope and Scope Exceptions","u":"/asc/350/20/#15-scope-and-scope-exceptions","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f6b330aded5f422cef21e67323b66b6bc9cacddae6017b5e3258abde1f7337c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-15","l":"Overall Guidance","u":"/asc/350/20/#h-15-overall-guidance","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4914a6390feec732eba4d4883ef157148ce52278709403637a9dcc2bcf91aa54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-15","l":"Transactions","u":"/asc/350/20/#h-15-transactions","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a46e1af15809a06b84af8c1714a37092dc84da95ee9216674fd7f156c5f100d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-15","l":"Accounting Alternatives","u":"/asc/350/20/#b-15-accounting-alternatives","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53d4f4785e11e380f6b7084630803016772cf8560c7d952fa9a8ae768c18dd37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-20-25","l":"Recognition","u":"/asc/350/20/#25-recognition","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1b77f988f3ee67902245af2a92b34fe9d825423f900adf50348bd9ce1e88c72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-20-35","l":"Subsequent Measurement","u":"/asc/350/20/#35-subsequent-measurement","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b3f2db1f5ef88e690d9f3e9f76c04fb8f81c8f04eecdda953acdbe75564e9bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-35","l":"Overall Accounting for Goodwill","u":"/asc/350/20/#h-35-overall-accounting-for-goodwill","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24f63960411c90db3bc9faf14dc368e79c20918682d36a85e50ae6c42a84c07a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-35","l":"Recognition and Measurement of an Impairment Loss","u":"/asc/350/20/#h-35-recognition-and-measurement-of-an-impairment-loss","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57696e2a38a778e811448513698aa25197bd7c28d8ead802919e0a612a3cf07e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-35","l":"Determining the Fair Value of a Reporting Unit","u":"/asc/350/20/#h-35-determining-the-fair-value-of-a-reporting-unit","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5dcebc7515481abb0bb8777d6ca3b614ab3ae9c8ab812f601effd91829b1fb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-35","l":"When to Test Goodwill for Impairment","u":"/asc/350/20/#h-35-when-to-test-goodwill-for-impairment","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2024288e8b919874597a7e92300710884dfa98cf78ea09c75ffb11e28da28f43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-35","l":"Reporting Unit","u":"/asc/350/20/#h-35-reporting-unit","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58c6f521e728cfe103899366b1a85889602aed3471dbd424bc80bf0b129239dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-35","l":"Assigning Acquired Assets and Assumed Liabilities to a Reporting Unit","u":"/asc/350/20/#h-35-assigning-acquired-assets-and-assumed-liabilities-to-a-reporting-unit","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03e4f15ac104d4abe27d1dbf98b3e55a3ff6fc0911d51d51072feebf2de3d28f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-35","l":"Assigning Goodwill to Reporting Units","u":"/asc/350/20/#h-35-assigning-goodwill-to-reporting-units","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec886f538fccf7d803c7ae4620ff7f7567bb4980b83e47c13e22ed4fd5a2484a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-35","l":"Reorganization of Reporting Structure","u":"/asc/350/20/#h-35-reorganization-of-reporting-structure","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36c48026b44905dfc6d40a26ce27f5b2e247c40be06c191cf73101d13ab6d9ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-35","l":"Deferred Income Taxes","u":"/asc/350/20/#h-35-deferred-income-taxes","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9720d4ad59396beb05e25c9b076742714eca3e0b6851b9e61af1d06ed28971d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-35","l":"Accounting Alternatives","u":"/asc/350/20/#b-35-accounting-alternatives","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39b218ed4bf9c742ee85ca57110532db826094793fca5d1dffde354a87ef265f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-35","l":"Accounting Alternative for Amortizing Goodwill","u":"/asc/350/20/#h-35-accounting-alternative-for-amortizing-goodwill","x":"Accounting Alternatives · 350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01083471c140486df3c36d9963f61917d99bc90a9caea6ed9f6ac8643c47a98c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-35","l":"Accounting Alternative for a Goodwill Impairment Triggering Event Evaluation","u":"/asc/350/20/#h-35-accounting-alternative-for-a-goodwill-impairment-triggering-event-evaluation","x":"Accounting Alternatives · 350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8aea02214c6c210cd378608e95a9065b18c1324d0d0148a1dbe1e8a7e918c5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-20-40","l":"Derecognition","u":"/asc/350/20/#40-derecognition","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21923851b70ef8e4109f808a8beed0df1e2308f06b69d4a20e7b80fecc4362c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-40","l":"Disposal of All or a Portion of a Reporting Unit","u":"/asc/350/20/#h-40-disposal-of-all-or-a-portion-of-a-reporting-unit","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11bd753abf657a831edd5ccc2fc4ae6a6f4f990f3867bf56526f43cf0f997ea9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-40","l":"Accounting Alternatives","u":"/asc/350/20/#b-40-accounting-alternatives","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b7d5bfe17e9b92ff91fba9497a4828e7623db3fe139a1cfda3deae8865df1ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-40","l":"Disposal of a Portion of an Entity (or a Reporting Unit)","u":"/asc/350/20/#h-40-disposal-of-a-portion-of-an-entity-or-a-reporting-unit-","x":"Accounting Alternatives · 350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ecdfb811ec62416985c0053b180cee885a69a341fbdc91d4225f28aea3afa80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-20-45","l":"Other Presentation Matters","u":"/asc/350/20/#45-other-presentation-matters","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ffc49e526463d515a31638090ea996a7001c81b57fc08af6c09824fe75d26d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-45","l":"Accounting Alternatives","u":"/asc/350/20/#b-45-accounting-alternatives","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dd2b13ffa314c3b98804f569539a5ddecfed2e5e34e468f1b481c44d60e6ee1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-20-50","l":"Disclosure","u":"/asc/350/20/#50-disclosure","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab9ee19eedd04bbc294dbdb4dfb8550ffe06d36eb04bd32298227e24b67b9b6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-50","l":"Information for Each Period for Which a Statement of Financial Position Is Presented","u":"/asc/350/20/#h-50-information-for-each-period-for-which-a-statement-of-financial-position-is-presented","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95710649fd65ad83bdf1deacd3624f08dc6fb65384742a01e4bcc07e0b382163","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-50","l":"Goodwill Impairment Loss","u":"/asc/350/20/#h-50-goodwill-impairment-loss","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38f257d4c7e8c1e601a123e474a9737899a3fc47e96979e5d0793a7bd5a227ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-50","l":"Accounting Alternatives","u":"/asc/350/20/#b-50-accounting-alternatives","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54703540b0f10d14c5d7be4e1c0284bac1d19b53abebeb32f0a65b66ce97a2ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-50","l":"Disclosures about Additions to Goodwill","u":"/asc/350/20/#h-50-disclosures-about-additions-to-goodwill","x":"Accounting Alternatives · 350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31542f00287ae4c16c386effdfc7385ca0a2d0b3e3c167037232090471963412","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/350/20/#55-implementation-guidance-and-illustrations","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a5914cc76a19d2a9721128ed784e1098da958c3ee748086cf7e3ee82a0ae092","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-55","l":"Implementation Guidance","u":"/asc/350/20/#h-55-implementation-guidance","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:245a5379ab08559c0bbf6f7c245b7c90284a68e3bf4df0b14a1f40709100b7b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-55","l":"Illustrations","u":"/asc/350/20/#h-55-illustrations","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9214035bf5624ac2423ba5a5e205d938491f103bfa8a3c003bad89ffdce8a15c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-55","l":"Accounting Alternatives","u":"/asc/350/20/#b-55-accounting-alternatives","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a02cd2b9f3924f492e0f488d24677c055e99032df4f1f1587d7ed1fa147ff3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-20-65","l":"Transition and Open Effective Date Information","u":"/asc/350/20/#65-transition-and-open-effective-date-information","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f3e0885471b32433433a6c9c16f3975516528b26e9013b1442e51e1c9a3291c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-65","l":"Transition Related to Accounting Standards Updates No. 2014-02, <em class=\"ph i\">Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill,</em> No. 2019-06, <em class=\"ph i\">Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), and Not-for-Profit Entities (Topic 958): Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities</em>, and No. 2021-03, <em class=\"ph i\">Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events</em>","u":"/asc/350/20/#h-65-transition-related-to-accounting-standards-updates-no-2014-02-em-class-ph-i-intangibles-goodwill-and-other-topic-350-accounting-for-goodwill-em-no-2019-06-em-class-ph-i-intangibles-goodwill-and-other-topic-350-business-combinations-topic-805-and-not-for-profit-entities-topic-958-extending-the-private-company-accounting-alternatives-on-goodwill-and-certain-identifiable-intangible-assets-to-not-for-profit-entities-em-and-no-2021-03-em-class-ph-i-intangibles-goodwill-and-other-topic-350-accounting-alternative-for-evaluating-triggering-events-em-","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:426fb4bc742b9ebf3360fde15df30f04198c1837377b2f5fba0d3f423d5cebd7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-20-65","l":"Transition Related to Accounting Standards Update No. 2021-03, <em class=\"ph i\">Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events</em>","u":"/asc/350/20/#h-65-transition-related-to-accounting-standards-update-no-2021-03-em-class-ph-i-intangibles-goodwill-and-other-topic-350-accounting-alternative-for-evaluating-triggering-events-em-","x":"350-20 Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b65e0c3e08bfac96e81f4b1ec7ce71068fa998efb5ad71e53dbc296ffb98b525","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-30","l":"General Intangibles Other Than Goodwill","u":"/asc/350/30/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5963fb887d6a75d3c53cc51201500afa57e77378f411fca7802b9b3aec720934","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-30-05","l":"Overview and Background","u":"/asc/350/30/#05-overview-and-background","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6214ade36eaf564eed6923368446b536d26b567f1b079a908e98c0419d97cf13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-30-15","l":"Scope and Scope Exceptions","u":"/asc/350/30/#15-scope-and-scope-exceptions","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a844d886a9a4e88ed49803c2e33262704d85828eacc77cccbf7e25a6c66ba81c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-15","l":"Overall Guidance","u":"/asc/350/30/#h-15-overall-guidance","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abe3f4995e761d82b882e13e522ed2b49114e94ac4a7519cc54438d996f6d37c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-15","l":"Transactions","u":"/asc/350/30/#h-15-transactions","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c27f05b0e34f6aa65f82518afb3a6e53b5b87f451a376d61c00f467f6c343999","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-15","l":"Other Considerations","u":"/asc/350/30/#h-15-other-considerations","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8fa4ba17d28d7ff2e9a82ae3025a430b317e2dcaf17f05acf40943915bdc1e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-30-25","l":"Recognition","u":"/asc/350/30/#25-recognition","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd7a7b6d873ca32f4d5a4c7d11cf59b9cd359cd0503e911c8fdc637bb0c030de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-25","l":"Defensive Intangible Assets","u":"/asc/350/30/#h-25-defensive-intangible-assets","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7ca97e10e45bf5cb8030744a9d132ad46a880d3af185fbd9f61a9dafe2e1d40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-30-30","l":"Initial Measurement","u":"/asc/350/30/#30-initial-measurement","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b8774167b0862a68c91d6a307dce1ec98d23762cf7c703a1accc16a01bca78d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-30-35","l":"Subsequent Measurement","u":"/asc/350/30/#35-subsequent-measurement","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4839ec67804f3cc973eaaa0ae3f11cf734c9a095d184bb2b513e6f1a3e216461","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-35","l":"Determining the Useful Life of an Intangible Asset","u":"/asc/350/30/#h-35-determining-the-useful-life-of-an-intangible-asset","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4514807ef06533b2fa848281f2b62c792451c90ddcc79d77854fc3b133a56ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-35","l":"Intangible Assets Subject to Amortization","u":"/asc/350/30/#h-35-intangible-assets-subject-to-amortization","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e500015b118fb7376486002ebf99b74489a3c2e0d4ff974963b0defadf1dcd8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-35","l":"Recognition and Measurement of an Impairment Loss","u":"/asc/350/30/#h-35-recognition-and-measurement-of-an-impairment-loss","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c17879f7c7a5d58ea56b562c1954d4ee98284aa27f046b4aff0f26f0aa8f5951","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-35","l":"Unit of Accounting for Purposes of Testing for Impairment of Intangible Assets Not Subject to Amortization","u":"/asc/350/30/#h-35-unit-of-accounting-for-purposes-of-testing-for-impairment-of-intangible-assets-not-subject-to-amortization","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ff5ded35bbae70f348fff72fca88b90d8b9fb33deb3a1a0e3f001e3c8c3a9c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-30-45","l":"Other Presentation Matters","u":"/asc/350/30/#45-other-presentation-matters","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:add921b33f37a94851b40a46466a1491ab38a898b0cdb9bdcb281a144ec37d4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-30-50","l":"Disclosure","u":"/asc/350/30/#50-disclosure","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:670e1bbb3385ff0ebb9537a5de58374436131ce348ff5f271084fb2381ad89dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-50","l":"Disclosures in the Period of Acquisition","u":"/asc/350/30/#h-50-disclosures-in-the-period-of-acquisition","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fbcc73a77176c77b720fa500ee86a47fec29de60085f1be1ae498336089c49f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-50","l":"Disclosures for Each Period for Which a Statement of Financial Position Is Presented","u":"/asc/350/30/#h-50-disclosures-for-each-period-for-which-a-statement-of-financial-position-is-presented","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d745ea81103aade4717ce2873acff366453b19531f57b2059a0e060c229f4e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-50","l":"Disclosures Relating to Impairment Losses","u":"/asc/350/30/#h-50-disclosures-relating-to-impairment-losses","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5aefd7a6579106b4ab7383068ffb2a394ce5076260777b14a446b457993262b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-50","l":"Renewal or Extension of an Intangible Asset's Legal or Contractual Life","u":"/asc/350/30/#h-50-renewal-or-extension-of-an-intangible-asset-s-legal-or-contractual-life","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ba8fd14356a3befb2c5bffb65e577db43e74c65701585cfa5ab970ed73eb1e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-50","l":"Certain Significant Estimates","u":"/asc/350/30/#h-50-certain-significant-estimates","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43450152f0df6cb4f3b0c4c67172c0ac0f112835cf465272ea024361f8b0d3ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/350/30/#55-implementation-guidance-and-illustrations","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1d2c2e2aac62a7e67ea28a821b9986d37cfc53742634c7e6cc29279b3db5bff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Implementation Guidance","u":"/asc/350/30/#h-55-implementation-guidance","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:946d22e2e3eb78ff66672d811f76c04edfbf76a5a5498b89703307f3c1cf86a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 1: Acquired Customer List","u":"/asc/350/30/#h-55-example-1-acquired-customer-list","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4c729c7e84914462744e85bf94419884def174cc9bd71f7d35ac9caafad6137","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 2: Acquired Patent","u":"/asc/350/30/#h-55-example-2-acquired-patent","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9d65372ab7bfa4d4d2dc5be68caea0ac951148747aef138ec1a39ed7a2fdd6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 3: Acquired Copyright","u":"/asc/350/30/#h-55-example-3-acquired-copyright","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0196b645cf5f5001905b3a8aac53bf936c05afeaacf3fac6795aeac8efa8c44b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 4: Acquired Broadcast License Deemed to Have an Indefinite Life","u":"/asc/350/30/#h-55-example-4-acquired-broadcast-license-deemed-to-have-an-indefinite-life","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d141025f32c85735595dbefebb49a4abedbd54e87b2cb8ed283d09d102014064","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 5: Acquired Broadcast License Deemed to Have a Finite Life","u":"/asc/350/30/#h-55-example-5-acquired-broadcast-license-deemed-to-have-a-finite-life","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8280475900cce9e3b1ce4c6d187a0102b36d85727f994e49edb43aa21b6259e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 6: Acquired Airline Route","u":"/asc/350/30/#h-55-example-6-acquired-airline-route","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb1f071d82d867aee866fe18d3a2de1aba684047010c6a690cf61233cebca729","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 7: Acquired Trademark Deemed to Have an Indefinite Useful Life","u":"/asc/350/30/#h-55-example-7-acquired-trademark-deemed-to-have-an-indefinite-useful-life","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c81e09f118dad00b09d9e7a2729535d43d1c6c659fa65968a27539b5c475c3b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 8: Acquired Trademark Determined to Have Reduced Cash Flows","u":"/asc/350/30/#h-55-example-8-acquired-trademark-determined-to-have-reduced-cash-flows","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73638702f23b1eb0b23065cf79b01a7449ce712e469a4e5e9219fbc32c304842","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 9: Acquired Trademark No Longer Deemed to Have an Indefinite Life","u":"/asc/350/30/#h-55-example-9-acquired-trademark-no-longer-deemed-to-have-an-indefinite-life","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d37c295b232b8ce18b1dfa17f4f2033c552ce6b8dc1fae14c461ca68f38838a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 9A: Acquired Technology License That Renews Annually","u":"/asc/350/30/#h-55-example-9a-acquired-technology-license-that-renews-annually","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e103b805cf067bc4781ddc0fb74c0131e96ddc823d799484c72232a6bb1c27b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 9B: Acquired Customer Relationship","u":"/asc/350/30/#h-55-example-9b-acquired-customer-relationship","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2f0d90cf53bdc07df1105fa25d08e5265b80d6c09882b7ff3e8c4c78d23fd18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 9C: Trade Name","u":"/asc/350/30/#h-55-example-9c-trade-name","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:533d65b5d669c88e3bc2a714a264e0a85bbc38503d554a4cf6a5ebe923f4db1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 9D: Internally Developed Software","u":"/asc/350/30/#h-55-example-9d-internally-developed-software","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:754bd69dcf5bbae5137f716c6cf5e9ba721b2a8a15ad4dfee45d0528d6342d95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 10: Easements","u":"/asc/350/30/#h-55-example-10-easements","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6690c774619600a6ec7fdadc84a54b07bf901c97bbdfde2e5f504e0b1a04dbc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 11: Trade Name","u":"/asc/350/30/#h-55-example-11-trade-name","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d030ce95723235a4ce7b3302dd42a03a8da0dffb2049e7a81d007f84c4af1cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 12: Brands","u":"/asc/350/30/#h-55-example-12-brands","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efc515e9d498c7545c72ca1c1df62c60a49935b2d6300b261ca1309b4cef2356","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-30-55","l":"Example 13: Illustration of Disclosure Requirements","u":"/asc/350/30/#h-55-example-13-illustration-of-disclosure-requirements","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0a55afddf7b300caddff7b3ad8861eee2a6dce9afaa2d685c1cb1f4b776e30c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-30-65","l":"Transition and Open Effective Date Information","u":"/asc/350/30/#65-transition-and-open-effective-date-information","x":"350-30 General Intangibles Other Than Goodwill","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f431ec0ed76c592aa08cb04c094ee5a26dffe7ae55c52bf2fc98a79b028e639","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-40","l":"Internal-Use Software","u":"/asc/350/40/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ca71e40fdb2c45706a2880b29e98d7764bb008a58af47cd43c0970ee955eead","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-40-05","l":"Overview and Background","u":"/asc/350/40/#05-overview-and-background","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e045ca0e8ae69a71f98c22137a64b29c6504882983e481c1075c1c1500ba681e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-05","l":"Implementation Costs of a Hosting Arrangement That Is a Service Contract","u":"/asc/350/40/#b-05-implementation-costs-of-a-hosting-arrangement-that-is-a-service-contract","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06627366684f6ed071ab839b240691b0a8c024e4d66c2eb54592fb71ae7f71a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-40-15","l":"Scope and Scope Exceptions","u":"/asc/350/40/#15-scope-and-scope-exceptions","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e0663e68d5da2bb378e01fc70589531ab10e9ec9b392a946c9ff0c2f629efe9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-15","l":"Overall Guidance","u":"/asc/350/40/#h-15-overall-guidance","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e73fc2673881c896d2e585fe163cb87c98c87dbf137407acc1a3ede255342b28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-15","l":"Transactions","u":"/asc/350/40/#h-15-transactions","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12faba9c3d6e742e3ab1b66db588e253cfce87d8332bc0ad56b8a1f06e2dc29c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-15","l":"Other Considerations","u":"/asc/350/40/#h-15-other-considerations","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e64cfa3c23779a88751e4e5c908b0d51ab044511773009b02b228e72cc9a45d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-15","l":"Implementation Costs of a Hosting Arrangement That Is a Service Contract","u":"/asc/350/40/#b-15-implementation-costs-of-a-hosting-arrangement-that-is-a-service-contract","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:554023a25c85f53c0d82a7cbfe6a36563cb3dc5348d5eb24b258d882ed35dee1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-40-25","l":"Recognition","u":"/asc/350/40/#25-recognition","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:118b106641d7a6b2c3a24cf619f48aef2e723c3f3245d9ca1ab6fe4e3f59646d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-25","l":"Preliminary Project Stage","u":"/asc/350/40/#h-25-preliminary-project-stage","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a31478079cfaa841da33fd268fae071acfc44bd1fe289ae4e26a7319bb7b769","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-25","l":"Application Development Stage","u":"/asc/350/40/#h-25-application-development-stage","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e179c0ff224c33dfe25d57ba6f9f76756e3456c0014b114877f8d83917005a9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-25","l":"Postimplementation-Operation Stage","u":"/asc/350/40/#h-25-postimplementation-operation-stage","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b996890dcfa86ca4861e003c2f78c2e925f0db91e22f0ada9efd28c252a28e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-25","l":"Upgrades and Enhancements","u":"/asc/350/40/#h-25-upgrades-and-enhancements","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3721a6b2665937af74f5dc0fb9e50bd2f148d86a1a14fda92c78d6402dee500e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-25","l":"Capitalization of Cost","u":"/asc/350/40/#h-25-capitalization-of-cost","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68e3d228c1df853daa98077d0d7a7a8fc889ccb97695ba4105580dd54f5d7d2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-25","l":"Additional Considerations for Website Development Costs","u":"/asc/350/40/#h-25-additional-considerations-for-website-development-costs","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b67175c0d9cf5c9fe5b6c8b8feaf1f8de5be236f9fceab355d97769822517e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-25","l":"Implementation Costs of a Hosting Arrangement That Is a Service Contract","u":"/asc/350/40/#b-25-implementation-costs-of-a-hosting-arrangement-that-is-a-service-contract","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6385d4e101b6dcd5594efb84e17e79b4bd60e0539321e607c4cee83de98f34b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-40-30","l":"Initial Measurement","u":"/asc/350/40/#30-initial-measurement","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb67575bf29497bc74e1b3688652c3a49d3f66b7bfabcedf7f44e245dd26c2ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-30","l":"Capitalizable Cost","u":"/asc/350/40/#h-30-capitalizable-cost","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86610b2262e905011748697a47e8680e5d1b6ffa3cd4cbc0d5b49f0867950eb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-30","l":"Multiple-Element Arrangements Included in Purchase Price","u":"/asc/350/40/#h-30-multiple-element-arrangements-included-in-purchase-price","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f008caaeedfbdff7dea4decc84c70c8c7b638a93223dba239d0c77d8e34a84a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-30","l":"Implementation Costs of a Hosting Arrangement That Is a Service Contract","u":"/asc/350/40/#b-30-implementation-costs-of-a-hosting-arrangement-that-is-a-service-contract","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf393c8fe464ddf9b3dfe9b807a279d8b3eb878274e53c961df561ce9b4078c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-40-35","l":"Subsequent Measurement","u":"/asc/350/40/#35-subsequent-measurement","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84dd74d6b949e1326f6aeb20dc5e8baf6766475e215a4b0bfc0c2aba03d39f32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-35","l":"Impairment","u":"/asc/350/40/#h-35-impairment","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e04ced2051ec33038d66a4f9db733ca16703d38b2e7c4c9a1373c1da679ff49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-35","l":"Amortization","u":"/asc/350/40/#h-35-amortization","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e72cd3bb5b1bbdde2a91e39932c1cde32a03309f6b1a2ff4f187b97eb44b6a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-35","l":"Internal-Use Computer Software Subsequently Marketed","u":"/asc/350/40/#h-35-internal-use-computer-software-subsequently-marketed","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6779b88253a4ee1dbe42f7b9f4506740f1267b429ab5b49f03e15ca03d451a1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-35","l":"Implementation Costs of a Hosting Arrangement That Is a Service Contract","u":"/asc/350/40/#b-35-implementation-costs-of-a-hosting-arrangement-that-is-a-service-contract","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0743c166e8c608082ac57f4935ed48174a5fdfd3c054d1f9d3aadcedce8edf1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-40-45","l":"Other Presentation Matters","u":"/asc/350/40/#45-other-presentation-matters","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fc53e261ae3c88114d7b6ad380b4014415ef3c8992190338500f3a499f9ca39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-45","l":"Implementation Costs of a Hosting Arrangement That Is a Service Contract","u":"/asc/350/40/#b-45-implementation-costs-of-a-hosting-arrangement-that-is-a-service-contract","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4cf27f8a4f51370f3adf801f8e2d82e64cdcc71752e331421e57597c9852a0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-45","l":"Amortization","u":"/asc/350/40/#h-45-amortization","x":"Implementation Costs of a Hosting Arrangement That Is a Service Contract · 350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f51ef46c52bc67295a509148d657d897323734d3ef27e2b09d140478aca4fee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-45","l":"Statement of Financial Position","u":"/asc/350/40/#h-45-statement-of-financial-position","x":"Implementation Costs of a Hosting Arrangement That Is a Service Contract · 350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6239512104d4fdf86988635dbde8d23e55d0a1d6f727c87f70c93d6eec803164","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-45","l":"Statement of Cash Flows","u":"/asc/350/40/#h-45-statement-of-cash-flows","x":"Implementation Costs of a Hosting Arrangement That Is a Service Contract · 350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ff6db91cb58e04a6e27b532f923fcda34b860f66bdee11a18f415c691929593","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-40-50","l":"Disclosure","u":"/asc/350/40/#50-disclosure","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0a49a1a067aeffb5c88f10ef9f460758350443c6a666b265e3633f3bd0f793b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-50","l":"Implementation Costs of a Hosting Arrangement That Is a Service Contract","u":"/asc/350/40/#b-50-implementation-costs-of-a-hosting-arrangement-that-is-a-service-contract","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5eea3d9b167dcde1076da4b321027d782c3092a03b4e82c9b56adb8c80c1692d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/350/40/#55-implementation-guidance-and-illustrations","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2be22fc8ee34229dadc0708ad0679855c558e31fc1a175f649de77b9eeb92128","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-55","l":"Implementation Guidance","u":"/asc/350/40/#h-55-implementation-guidance","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5be604a6799d82a1ea449a25e0c63fadcd8c6eeade12df4e102b14ef8dd653aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-55","l":"Illustrations","u":"/asc/350/40/#h-55-illustrations","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14a658f51b44965d71d717de5cda4d3549c3b74711dac39363eab736033d09e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-40-65","l":"Transition and Open Effective Date Information","u":"/asc/350/40/#65-transition-and-open-effective-date-information","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:101a0d391ea35dca9ac81b58c9065ac9ef44c724a10d9c2c0412aa0b4b5cc0a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-40-65","l":"Transition Related to Accounting Standards Update No. 2025-06, <em class=\"ph i\">Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software</em>","u":"/asc/350/40/#h-65-transition-related-to-accounting-standards-update-no-2025-06-em-class-ph-i-intangibles-goodwill-and-other-internal-use-software-subtopic-350-40-targeted-improvements-to-the-accounting-for-internal-use-software-em-","x":"350-40 Internal-Use Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27d3680b724b04af9de8b8a57534a0133b2edcda1486068c9a20902197265da3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-50","l":"Website Development Costs","u":"/asc/350/50/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcbf3c844de364c416f3a771fb245cd666383a5c4277274854f6eb69a7b6e097","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-50-05","l":"Overview and Background","u":"/asc/350/50/#05-overview-and-background","x":"350-50 Website Development Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82a836dc68e888da954cc45a84eea30c6aee987a0397a4fc0dfcf66ec0b812c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-50-15","l":"Scope and Scope Exceptions","u":"/asc/350/50/#15-scope-and-scope-exceptions","x":"350-50 Website Development Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4e77dcb83ae103e995dc2ae4ce21b63c77142accf0c0ffb1f19446da820c24c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-50-15","l":"Overall Guidance","u":"/asc/350/50/#h-15-overall-guidance","x":"350-50 Website Development Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf171aca9950563fef8945fedad7454159ae436c1da41f24958a61d6b3cc1742","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-50-15","l":"Transactions","u":"/asc/350/50/#h-15-transactions","x":"350-50 Website Development Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56981e2f2fcc12281c7b6db2ae46b105cdd0f376d412dcfac177c17eec1b7aab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-50-25","l":"Recognition","u":"/asc/350/50/#25-recognition","x":"350-50 Website Development Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c95e72c9bee930f8860d60a7c0372ec9272cd320403e1f9fa75ff5bac2b7c58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-50-25","l":"Costs Incurred in the Planning Stage","u":"/asc/350/50/#h-25-costs-incurred-in-the-planning-stage","x":"350-50 Website Development Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:782ea13026103fce5d725982782e2fe2857a8a3f0561fc5185b4567cf9b18df2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-50-25","l":"Costs Incurred in the Website Application and Infrastructure Development Stage","u":"/asc/350/50/#h-25-costs-incurred-in-the-website-application-and-infrastructure-development-stage","x":"350-50 Website Development Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bddfd2486ff891105894b6120bb188ed8e8ea01046c47aecbadd1a66caf0d08","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-50-25","l":"Costs Incurred in the Graphics Development Stage","u":"/asc/350/50/#h-25-costs-incurred-in-the-graphics-development-stage","x":"350-50 Website Development Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b78e69c580af170ef463766f409960a5db5e04db7a9e60c42afc8ac8c158797","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-50-25","l":"Costs Incurred in the Content Development Stage","u":"/asc/350/50/#h-25-costs-incurred-in-the-content-development-stage","x":"350-50 Website Development Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c5f1e19e344c590c74a87e63b532eae793739ea34c3ba7c7385991b1ea5a429","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-50-25","l":"Costs Incurred in the Operating Stage","u":"/asc/350/50/#h-25-costs-incurred-in-the-operating-stage","x":"350-50 Website Development Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4438f3b158e5d9260be48936cc9968c5243c0eb6db9a5fd4041074cf6479b315","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-50-55","l":"Implementation Guidance and Illustrations","u":"/asc/350/50/#55-implementation-guidance-and-illustrations","x":"350-50 Website Development Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcd0b48f7ad615c7f9f52067b631a5c6ae2c728e5a58670f78be6e515c77ef66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-50-55","l":"Implementation Guidance","u":"/asc/350/50/#h-55-implementation-guidance","x":"350-50 Website Development Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c764685c67a6f676cd7eabf7b9efb9c1dc08929aec9753eb49409e9b15c36cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-60","l":"Crypto Assets","u":"/asc/350/60/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d25d8ad0e8809f34c6033c3c6307184657247ee2ec3b26a8c13e550911e98385","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-60-05","l":"Overview and Background","u":"/asc/350/60/#05-overview-and-background","x":"350-60 Crypto Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3652a4d5e907ec87aedd923ee3cb86afbd6746484210975ac1f7d303a3612d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-60-15","l":"Scope and Scope Exceptions","u":"/asc/350/60/#15-scope-and-scope-exceptions","x":"350-60 Crypto Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f47b49f36f70abab68e2419bb46002f57deeecabde689b337741ca63d4a48757","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-60-15","l":"Overall Guidance","u":"/asc/350/60/#h-15-overall-guidance","x":"350-60 Crypto Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e397972e1ab48774d636713218d6bc77fcfba2b922574578206bf91e9891b80c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-60-15","l":"Entities","u":"/asc/350/60/#h-15-entities","x":"350-60 Crypto Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3799d78d71206c0c7f650ef1d721d2b8a9a148871b8c96508fa2277e9a383a7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-60-35","l":"Subsequent Measurement","u":"/asc/350/60/#35-subsequent-measurement","x":"350-60 Crypto Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1260fef7686821f745b55dc6d05d76cdd933ca17080f8a95d9c656cefb88d20e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-60-45","l":"Other Presentation Matters","u":"/asc/350/60/#45-other-presentation-matters","x":"350-60 Crypto Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f20efb81a005140a5f191be3282c2258c02996d914ea56a627b1d087a906e5f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-60-45","l":"Statement of Financial Position","u":"/asc/350/60/#h-45-statement-of-financial-position","x":"350-60 Crypto Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79ebecbb3ece064a41b9fa4220704cac9b9c41ba927555a08456e13277a3dbcc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-60-45","l":"Income Statement","u":"/asc/350/60/#h-45-income-statement","x":"350-60 Crypto Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dad999b257f689d9502e7d4dca64d586006e34d6c7141ff10807fe976f04ad69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-60-45","l":"Statement of Cash Flows","u":"/asc/350/60/#h-45-statement-of-cash-flows","x":"350-60 Crypto Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e15f16ebdf3e984bf33e885290525007ac6241f2750ea8ee5f1178719d54907","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-60-50","l":"Disclosure","u":"/asc/350/60/#50-disclosure","x":"350-60 Crypto Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6625bab0ed915b997447fa6cb41a7dd9d3a5aff51088e3044280fe46dd022b0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-60-65","l":"Transition and Open Effective Date Information","u":"/asc/350/60/#65-transition-and-open-effective-date-information","x":"350-60 Crypto Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e54c05f476a18cd63974ea34dd6bc69d525a68382a207a47ba0b4040ed92906","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-908","l":"Airlines","u":"/asc/350/908/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f96df984bce2da68087382f2437f3a849d94eb1dc8203d373f57ae5a3f06d23b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-908-05","l":"Overview and Background","u":"/asc/350/908/#05-overview-and-background","x":"350-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6a0979d406ad53c7310f5995ad41faa4b7feeb613f3f1c106b6a40dc3640204","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-908-15","l":"Scope and Scope Exceptions","u":"/asc/350/908/#15-scope-and-scope-exceptions","x":"350-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7278afdf069fb41896fb2e1906a495f9d28c04c8054b213d80d92d96cbe98f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-908-15","l":"Overall Guidance","u":"/asc/350/908/#h-15-overall-guidance","x":"350-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9e6d3572a931800faece40b54118c5d3bf4c24b97de6f35e66b0406a0dfe527","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-908-25","l":"Recognition","u":"/asc/350/908/#25-recognition","x":"350-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2875b10e6b39dc4c084132ece0cc471ef52989f042367eafa6a33e0283fee4c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-908-25","l":"Take-off and Landing Slots","u":"/asc/350/908/#h-25-take-off-and-landing-slots","x":"350-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5085f0cf9cde4c46274656b605ce4de73b4e754b9e006a11d638de753147b68d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-908-35","l":"Subsequent Measurement","u":"/asc/350/908/#35-subsequent-measurement","x":"350-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0852c6e1c45d5f362ef9cad88d35e03e94561fdb883dcc5f895488911082866a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-908-35","l":"Take-Off and Landing Slots","u":"/asc/350/908/#h-35-take-off-and-landing-slots","x":"350-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27e61b7be9db171dad2daa177d6628158b50e45bd7e1d4dd77e43d8c2841862d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-920","l":"Entertainment—Broadcasters","u":"/asc/350/920/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b0a7a81ec88b5b5ad9f5641c87fdea84d572ada189134009ec01262f417caa7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-920-05","l":"Overview and Background","u":"/asc/350/920/#05-overview-and-background","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37e22927a32a9c3dc7d86486623beb0b8b5f9fe83c6b72e815a3645f656277a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-920-15","l":"Scope and Scope Exceptions","u":"/asc/350/920/#15-scope-and-scope-exceptions","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98698546e212b63965a43f3ed67d6bb60e4a538b92eae43011593edcd14dbe12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-920-15","l":"Overall Guidance","u":"/asc/350/920/#h-15-overall-guidance","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d55a07e2877c2a1369b7e2d516c613f3dbdc8e4971e04321aae6e488f50d90c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-920-25","l":"Recognition","u":"/asc/350/920/#25-recognition","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51a33be152bd90f3fd9a508715f40a05f520ba1bf9c4dc795bb5a1c90e68f4aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-920-25","l":"License Agreements for Program Material—Exhibition Rights","u":"/asc/350/920/#h-25-license-agreements-for-program-material-exhibition-rights","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2703c3ee985fb9455ef160d33de532765bfe26af1d73d0316b262911e6bd68b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-920-30","l":"Initial Measurement","u":"/asc/350/920/#30-initial-measurement","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2392e9cb85ef69b5c6100993f14a092fa574221bb87778ca79f0b6fd6b333dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-920-30","l":"License Agreements for Program Material","u":"/asc/350/920/#h-30-license-agreements-for-program-material","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fda7f6ca83b4c914b3a9431870290f429f2aaae83c75e19013e27731269dfad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-920-35","l":"Subsequent Measurement","u":"/asc/350/920/#35-subsequent-measurement","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1342735f25c35bba69d6264219699ece19bf009bf8819edacd7bb82d93b43f0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-920-35","l":"License Agreements for Program Material—Amortization","u":"/asc/350/920/#h-35-license-agreements-for-program-material-amortization","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af8315b7e78d418903c6683e5edcb3966a30a64d350fcbd02e25dc8cf0f118e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-920-35","l":"License Agreements for Program Material—Valuation","u":"/asc/350/920/#h-35-license-agreements-for-program-material-valuation","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13ae3f12efe26ac750527603de03193d855bf0e748cc1d8e623841007da14286","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-920-40","l":"Derecognition","u":"/asc/350/920/#40-derecognition","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c84913e53b3f6edd550a4741f1b583cf46eb61f84472b7956e79cec8547981c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-920-40","l":"Termination of a Network Affiliation Agreement","u":"/asc/350/920/#h-40-termination-of-a-network-affiliation-agreement","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2ddf43946249502cd5e86a1f63dcb2ca184bb992b6b88c638b4b868df657eac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-920-45","l":"Other Presentation Matters","u":"/asc/350/920/#45-other-presentation-matters","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df88e0b04fd3839ee01d84859429277b408d7434db5dc5deb30ce3f5fb6409eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-920-45","l":"License Agreements for Program Material","u":"/asc/350/920/#h-45-license-agreements-for-program-material","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcbee99ae38ed198b45e65b514bdd3db2bb22a628c1a896e71eb84d0d01f1cbb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-920-45","l":"Network Affiliation Agreements","u":"/asc/350/920/#h-45-network-affiliation-agreements","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f9bfe761d58b9ea75abe594742ecea1cfc0f2b49347de5b0a036c199d1c42be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-920-50","l":"Disclosure","u":"/asc/350/920/#50-disclosure","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:824ec2b701ca49e9abcdec464d5efe19e4484f29537bd466d957f44f1f77759a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-920-50","l":"License Agreements for Program Material","u":"/asc/350/920/#h-50-license-agreements-for-program-material","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6bd7c67b7d78407d1d1acbe05777105c1b0cbc6b99564ca233c5c6e7ad4640c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-920-55","l":"Implementation Guidance and Illustrations","u":"/asc/350/920/#55-implementation-guidance-and-illustrations","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f56f40b1975791085d6a3bc282d5c2329593be1f0352419a1a74e7451507c72f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-920-55","l":"Illustrations","u":"/asc/350/920/#h-55-illustrations","x":"350-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ec6d7a86397ba42c2c37b09e6db5ba950d9579ea5303776b6b6d5a174f2a396","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-922","l":"Entertainment—Cable Television","u":"/asc/350/922/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b857a814798b0692847fed78e57af82d4b87a1294c7076f7a297724018db7cca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-922-05","l":"Overview and Background","u":"/asc/350/922/#05-overview-and-background","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa3f2f3aa3f4ca912fc5f51dc42a757f1d5efc40e991c2f22032108f4ea646b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-922-15","l":"Scope and Scope Exceptions","u":"/asc/350/922/#15-scope-and-scope-exceptions","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86550319622460667b008d09ee1e8ecd6b91d7a3f0f689ed91c17b9e457434da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-922-15","l":"Overall Guidance","u":"/asc/350/922/#h-15-overall-guidance","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3170116a5cb116402054ffee75b5627353bfd2d35df4196844c2b426de43639","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-922-25","l":"Recognition","u":"/asc/350/922/#25-recognition","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e628ac1ae49d888be49794193158decb7f44c7b67cfe96d8a62e70b1dc800bca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-922-25","l":"Prematurity Period—Programming and Other System Costs","u":"/asc/350/922/#h-25-prematurity-period-programming-and-other-system-costs","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff4089279094ee0016d1796e9656dc2f7535543b2c7262fb2b071d205e3c66cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-922-25","l":"Franchise Application Costs","u":"/asc/350/922/#h-25-franchise-application-costs","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b14d141c397084c3e606b2dd99d61f07f9028f06794777ab7a72f7526e206528","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-922-30","l":"Initial Measurement","u":"/asc/350/922/#30-initial-measurement","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3915920506e7d135c8a91a8c9849f14577edc16dbdba48d3116e0fc1e02a35b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-922-35","l":"Subsequent Measurement","u":"/asc/350/922/#35-subsequent-measurement","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:977abcd2395e07e9f85b02dd39b151602234c1c1c387657165f6b9ee0fbcb345","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-922-35","l":"Amortization During the Prematurity Period","u":"/asc/350/922/#h-35-amortization-during-the-prematurity-period","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:591f3b699533d4977dbbc0377106da4c9d2c3a9c306e4da03eff8643b511daf9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-922-35","l":"Amortization of Capitalized Costs","u":"/asc/350/922/#h-35-amortization-of-capitalized-costs","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a03ce15ff10ff50effb338fd28bab4ee24529baf5fa926e4808b9ba4a51cfbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-922-35","l":"Recoverability","u":"/asc/350/922/#h-35-recoverability","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06ec3f09ebee109c5d3db8c5e6eb2e058b92f55347d26084008f2c7578416860","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-922-35","l":"Franchise Application Costs","u":"/asc/350/922/#h-35-franchise-application-costs","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4859ca4573f6a5bc0b4d9f18fcfafa5a7995799404ed27eab1bf23a01c050fb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-922-40","l":"Derecognition","u":"/asc/350/922/#40-derecognition","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:998bc2a43512ddb9a06d19d9cbe4bd4a6f5056fc0d94481f8d87a3702a3129bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-922-40","l":"Unsuccessful Franchise Applications and Abandoned Franchises","u":"/asc/350/922/#h-40-unsuccessful-franchise-applications-and-abandoned-franchises","x":"350-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:345430ec3b76788c8980ec7423cb5a522d035af1589f50f17822608911e8366a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-932","l":"Extractive Activities—Oil and Gas","u":"/asc/350/932/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4dfc1b9a342041f2857ce7e0004a64170197f7a61b3b0e17d1dffe185f4d94b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-932-05","l":"Overview and Background","u":"/asc/350/932/#05-overview-and-background","x":"350-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c384fea7ff36d4a9cb962141111d41761f386dc7abaaeaf8f023b8c384a66cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-932-15","l":"Scope and Scope Exceptions","u":"/asc/350/932/#15-scope-and-scope-exceptions","x":"350-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2590398e7d7aebd26549ef3e98431b4bd8a5a119abf26bf847da4264f18775a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-932-15","l":"Overall Guidance","u":"/asc/350/932/#h-15-overall-guidance","x":"350-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92ccbaf2aeadab1ca03d470ef010a74046415f47a6dac0400f5436f53e541ac7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-932-50","l":"Disclosure","u":"/asc/350/932/#50-disclosure","x":"350-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5433ffe0c9989b0dec43108a0ca86f0a04bad5f2b7747e492d3cf05909ec4d1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-950","l":"Financial Services—Title Plant","u":"/asc/350/950/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f047cbb67e1f6ec8b36cbdd6580c26ca90617932d8a2a135cc6c9c02e5d91653","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-950-05","l":"Overview and Background","u":"/asc/350/950/#05-overview-and-background","x":"350-950 Financial Services—Title Plant","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18b3376342912d579ea6ed977670fe102d0a155f8827a6142d8bcc0f4ceee4a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-950-15","l":"Scope and Scope Exceptions","u":"/asc/350/950/#15-scope-and-scope-exceptions","x":"350-950 Financial Services—Title Plant","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f7db70ebf49a6f522085e6f337fba62931632da6a6c9c2d64f6ff1a01d7a040","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-950-15","l":"Entities","u":"/asc/350/950/#h-15-entities","x":"350-950 Financial Services—Title Plant","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbd416bcbf9789b757e0547aeecdd565a8da6258b05eb69e0cf904b11c3e2062","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-950-25","l":"Recognition","u":"/asc/350/950/#25-recognition","x":"350-950 Financial Services—Title Plant","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4627f03c504c24d33501624ecb67801b85b113ad84e20dec1d95b768360d4a7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-950-25","l":"Title Plant","u":"/asc/350/950/#h-25-title-plant","x":"350-950 Financial Services—Title Plant","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6cc5527a4de4bb28a8876f6a0c1a55787bc52043c94a06df5d36e26d20d35a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-950-25","l":"Storage and Retrieval","u":"/asc/350/950/#h-25-storage-and-retrieval","x":"350-950 Financial Services—Title Plant","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fce9d775c507ecace8526f11b982c599a27bc9cdc1f5ceada24533b4e0d42c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-950-30","l":"Initial Measurement","u":"/asc/350/950/#30-initial-measurement","x":"350-950 Financial Services—Title Plant","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7498fc7f3750a00a49d9045f8cb56598b2f8d2e88f3b28cf0402428dc052efaf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-950-35","l":"Subsequent Measurement","u":"/asc/350/950/#35-subsequent-measurement","x":"350-950 Financial Services—Title Plant","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82cb9203b9b88b8404c04feec56116f5698253409c5ece4d1164d8647c625617","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-950-35","l":"Title Plant","u":"/asc/350/950/#h-35-title-plant","x":"350-950 Financial Services—Title Plant","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c514a590683d4b756ceedab5cc90d6f26feb0dc6abdbdf9403dd4472897b95a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-950-35","l":"Storage and Retrieval","u":"/asc/350/950/#h-35-storage-and-retrieval","x":"350-950 Financial Services—Title Plant","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e08f66a1ec9b17fc47fd3dc126b4922a9bd3a80a3cab78e909fb46a27057fad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-950-40","l":"Derecognition","u":"/asc/350/950/#40-derecognition","x":"350-950 Financial Services—Title Plant","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:243756d41931caaa8b795804eb27f4c187aed60b95e9ec4543868caec2da9172","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-980","l":"Regulated Operations","u":"/asc/350/980/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:482206e648b356968c7179d2eec23cc18f1eb4fcb789f1afafd6e34a48291cfb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-980-05","l":"Overview and Background","u":"/asc/350/980/#05-overview-and-background","x":"350-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1990e01c6ae59ad7bd82add0ad39d5dcee3acc9eedce4fb088379e71455d04e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-980-15","l":"Scope and Scope Exceptions","u":"/asc/350/980/#15-scope-and-scope-exceptions","x":"350-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69de8aebd5caf8c82fc2398ea2811b99168d893b7d2c4606c3f5fe1cf223c843","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-980-15","l":"Overall Guidance","u":"/asc/350/980/#h-15-overall-guidance","x":"350-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f499491b98ec80cb14ff30f654487cc03cfd99d969d9dcb81019bb8d875fdb7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-980-35","l":"Subsequent Measurement","u":"/asc/350/980/#35-subsequent-measurement","x":"350-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:062aebef9ac8a8712df0eff09f92fb123337457d8938e035d99f27fb2e1268f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-980-35","l":"Amortization of Goodwill","u":"/asc/350/980/#h-35-amortization-of-goodwill","x":"350-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43b3183b9582fe99e041dff1caffbe96acec8530493f0ece113875365b0955fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"350-980-35","l":"Long-Term Power Sales Contracts","u":"/asc/350/980/#h-35-long-term-power-sales-contracts","x":"350-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7763adb1267aaef55b594188e000e8a5db82cd24cd4fce4b212394e7aed8f075","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"350-985","l":"Software","u":"/asc/350/985/","x":"350 Intangibles—Goodwill and Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa045c65fa6a15fbce2108410e49aaf9392c099e8a5b481c737c665f7e63a1dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-985-05","l":"Overview and Background","u":"/asc/350/985/#05-overview-and-background","x":"350-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87ca31152ce11204c5f555236fb4357b291b6bdaf57bbb0d4af73029a41b330b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"350-985-25","l":"Recognition","u":"/asc/350/985/#25-recognition","x":"350-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3c023c6638bbfe8958db04a39403f7533f86c772bb9ba16d37037607b95748c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-10","l":"Overall","u":"/asc/360/10/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:059804e29726794148f29b3a7f19cd51b0b3361412c2386bb0262a473f62f193","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-05","l":"Overview and Background","u":"/asc/360/10/#05-overview-and-background","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a361bd8770ec145b221e3bbfbcc01902409a312329406bc55a97d0c21d97fc01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-05","l":"Impairment or Disposal of Long-Lived Assets","u":"/asc/360/10/#b-05-impairment-or-disposal-of-long-lived-assets","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d10cae8722125fd0f49b30ab8d0398bc23b9682217b2877cbdbd4423e8eff7c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-15","l":"Scope and Scope Exceptions","u":"/asc/360/10/#15-scope-and-scope-exceptions","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2f9d677f0ad703cc75956838f3a2cacaa54a222e5b22185045652a80a66389a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-15","l":"Overall Guidance","u":"/asc/360/10/#h-15-overall-guidance","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87373a71081f07372d80a33290d5f5d870b82e3e914365f0e2541dbdf49d5cf3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-15","l":"Entities","u":"/asc/360/10/#h-15-entities","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aeb86c349931c957b51dafd8e4516a7ec160dc1d573886274b53781df362d1fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-15","l":"Impairment or Disposal of Long-Lived Assets","u":"/asc/360/10/#b-15-impairment-or-disposal-of-long-lived-assets","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f27f051e3799930f626085a99170973805901b1e45b0a1efc1eaa9e95d91059","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-15","l":"Transactions","u":"/asc/360/10/#h-15-transactions","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:384627708d938121ae25f65ec0d04002acb9af01ec68e34d3684c161d049fd31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-15","l":"Entities Holding Collection Items","u":"/asc/360/10/#h-15-entities-holding-collection-items","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93cccb025cf951fc06e2d4fe421746147cccd03406f4e462b64131b1007b297d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-25","l":"Recognition","u":"/asc/360/10/#25-recognition","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e22fadb3bcbe67a7660fa77dce2b98be8502d21a3c84483e428b4247e8b55890","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-25","l":"Acquisition of the Residual Value in Leased Assets by a Third Party","u":"/asc/360/10/#h-25-acquisition-of-the-residual-value-in-leased-assets-by-a-third-party","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:040a56ae65a60f9a1675dd6b24ba0ebf8a76fbf21dfb1c81f596dd00686d22f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-25","l":"Planned Major Maintenance Activities","u":"/asc/360/10/#h-25-planned-major-maintenance-activities","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fff91947390b957208860d35d6646fb0d804283da7dc370fd8dfc0eac5d76d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-25","l":"Business Combinations","u":"/asc/360/10/#h-25-business-combinations","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e2e39369fb3e1706edb17b3377a4575742f89288c94d3009e191941a252d39f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-30","l":"Initial Measurement","u":"/asc/360/10/#30-initial-measurement","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4735ec009a9b392695f8dd8cfbc4429df0520392af5d69436fbcf302192e364","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-30","l":"Historical Cost Including Interest","u":"/asc/360/10/#h-30-historical-cost-including-interest","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a63455c6757f5cf1620437c49b7b414b62c5d099e7c85309e4c42f2c2f50eb7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-30","l":"Acquisition of the Residual Value in Leased Assets","u":"/asc/360/10/#h-30-acquisition-of-the-residual-value-in-leased-assets","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c24eff5c93685914c98f29e078b6bd0ecb182b9a421291b87affe5c265428735","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-30","l":"Other Asset Acquisition Concepts","u":"/asc/360/10/#h-30-other-asset-acquisition-concepts","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7b7f318615deef243449d0e5b9be2ea0ce68e7fa4a37fa7f3e125e228e8469f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-35","l":"Subsequent Measurement","u":"/asc/360/10/#35-subsequent-measurement","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b889d93b8a488a707178564ca61089e3c72e9718dede1f4ecf34edbd0be6615","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-35","l":"Depreciation","u":"/asc/360/10/#h-35-depreciation","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22c5a56712ef17dc3a28fe911b77c976621e00067261d531cf2f60b29bcf13dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-35","l":"Adjusting the Residual Value in Leased Assets by a Third Party","u":"/asc/360/10/#h-35-adjusting-the-residual-value-in-leased-assets-by-a-third-party","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6c310b73f7315ca3100e769d03069aea6bfde87059bea570c8546e85b4da396","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-35","l":"Impairment or Disposal of Long-Lived Assets","u":"/asc/360/10/#b-35-impairment-or-disposal-of-long-lived-assets","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a7cad4313485f5da144ba95e0e71275efced8c8bb55b4ae99cfb168fa65ab22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-35","l":"Long-Lived Assets Classified as Held and Used","u":"/asc/360/10/#h-35-long-lived-assets-classified-as-held-and-used","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2140092cd2901bee480091ae88e8822d239a3a3b0684f44800ebdaa8657a44f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-35","l":"Long-Lived Assets Classified as Held for Sale","u":"/asc/360/10/#h-35-long-lived-assets-classified-as-held-for-sale","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5030f8f43a1919d278f637cf42bc4f3914ac2cddfe024b05980f6fac4b24a191","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-35","l":"Long-Lived Assets to Be Disposed of Other than by Sale","u":"/asc/360/10/#h-35-long-lived-assets-to-be-disposed-of-other-than-by-sale","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f7a3e20c1f2522b4e33abebb91d093cf07bb836e437f08fbb2d692c354d3287","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-40","l":"Derecognition","u":"/asc/360/10/#40-derecognition","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61b853d29365d2230e0a2cb8fe33fe1c0754c84888e4dff7e9ea57f249245095","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-40","l":"Sale of Leased Property","u":"/asc/360/10/#h-40-sale-of-leased-property","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7756ce9d6a908999672f1fe04d82ab1fa20afc6cefa2f957929de5d371e81f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-40","l":"Transfer or Sale of Property, Plant, and Equipment","u":"/asc/360/10/#h-40-transfer-or-sale-of-property-plant-and-equipment","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bae906a338bc516ff7f4b7a333ca9cef129042f8deb3f553817fca63247f99ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-40","l":"Impairment or Disposal of Long-Lived Assets","u":"/asc/360/10/#b-40-impairment-or-disposal-of-long-lived-assets","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:903c8c215b949884836eb1197f356c484f72b36b8f42d68250697dd30b1e6e5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-40","l":"Long-Lived Assets to Be Exchanged or to Be Distributed to Owners in a Spinoff","u":"/asc/360/10/#h-40-long-lived-assets-to-be-exchanged-or-to-be-distributed-to-owners-in-a-spinoff","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bb186033ba0d207b0f8c7076f11a821a0e67c431cb665f45ee6d2a528595677","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-40","l":"Recognition of Gain or Loss from Sale","u":"/asc/360/10/#h-40-recognition-of-gain-or-loss-from-sale","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c12ce7e89b511b8414823bd2f0a6c3db0c4a88c5f2b9e087793b8859aca34fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-40","l":"Long-Lived Assets to Be Abandoned","u":"/asc/360/10/#h-40-long-lived-assets-to-be-abandoned","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c4bfc29d0713158cbcf9d0c56b64c9c9cdcbd55a3d748e9f036fad52a1f24c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-45","l":"Other Presentation Matters","u":"/asc/360/10/#45-other-presentation-matters","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a144b0f3dcffe8f7342d2a97b5fba2e4c019684df72fce65f5a753d85268742","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-45","l":"Planned Major Maintenance Activities","u":"/asc/360/10/#h-45-planned-major-maintenance-activities","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a367430ec247848672488f5aa7cb4c880761fc7293dd7cb98cec8d97eee6ee9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-45","l":"Impairment or Disposal of Long-Lived Assets","u":"/asc/360/10/#b-45-impairment-or-disposal-of-long-lived-assets","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d8b8778f8798ea154cbdeef428b8218f2449059f9d75bf65482b3bb3f1c0131","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-45","l":"Long-Lived Assets Classified as Held and Used","u":"/asc/360/10/#h-45-long-lived-assets-classified-as-held-and-used","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a447bc2534d4486ebe9285cf55e43521cf171fa5433b88225fc2fb27a3034057","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-45","l":"Long-Lived Assets Classified as Held for Sale","u":"/asc/360/10/#h-45-long-lived-assets-classified-as-held-for-sale","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58bf2cff7ff6a80dbb7f06b266b82e990715db7c16666746c5097b45240e886a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-45","l":"Long-Lived Assets to Be Disposed of Other Than by Sale","u":"/asc/360/10/#h-45-long-lived-assets-to-be-disposed-of-other-than-by-sale","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad05a0587b1ffc0f8d2e2967f209ac1945867249701f87a09c6ee19651b1f81a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-50","l":"Disclosure","u":"/asc/360/10/#50-disclosure","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e8b4155fd9ad7cb5f7e73f3cb67365fa5098069710c667dda88ffff32f9f6de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-50","l":"Impairment or Disposal of Long-Lived Assets","u":"/asc/360/10/#b-50-impairment-or-disposal-of-long-lived-assets","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:611d65f6de9f42aad957315127eb0ea2273b28a9b87bae14cc92925a080a9ad6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-50","l":"Impairment of Long-Lived Assets Classified as Held and Used","u":"/asc/360/10/#h-50-impairment-of-long-lived-assets-classified-as-held-and-used","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7feae84f2a44ed840b207e9365d5ba05086c6ca4b0c7b32064a158eeb8a0d1bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-50","l":"Long-Lived Assets Classified as Held for Sale or Disposed Of","u":"/asc/360/10/#h-50-long-lived-assets-classified-as-held-for-sale-or-disposed-of","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7135deb2163c4be19c1c870b32f4f49ac29bae6db62fc13f830947b51d02b6b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-50","l":"Foreclosed Properties Held for Sale","u":"/asc/360/10/#h-50-foreclosed-properties-held-for-sale","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4eee4960447b20bd6b33d40f6b96039022cfee63c0195c1d821f4a731d23262e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/360/10/#55-implementation-guidance-and-illustrations","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aaf89de944c19fd9d09a7ee543b7713224fcc11e923fd60182ad83d46b7f6077","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-55","l":"Impairment or Disposal of Long-Lived Assets","u":"/asc/360/10/#b-55-impairment-or-disposal-of-long-lived-assets","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60946bc423dfe4653f62d99c7c896e349496d65f962456d570668e28b0716af9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-55","l":"Implementation Guidance","u":"/asc/360/10/#h-55-implementation-guidance","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfe0c95f86f1675aeab1677476d7abf0a56cb0d46f9fea9416a42d82234df507","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-55","l":"Illustrations","u":"/asc/360/10/#h-55-illustrations","x":"Impairment or Disposal of Long-Lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7891b813c78743f302c164e7a2bd0391fb8e325d1fccebac0c328f09d4d93abb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-60","l":"Relationships","u":"/asc/360/10/#60-relationships","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72a12a2bcb35012e0135ec07823c5214d20bab78138939010193c171e85c5ab8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-60","l":"Real Estate—Real Estate Investment Trusts","u":"/asc/360/10/#h-60-real-estate-real-estate-investment-trusts","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14c374be96ee68f65df1cdcc07e8866815006e7c228ace572e738bc71793759d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-S00","l":"Status","u":"/asc/360/10/#sec-00-status","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3b404904cf6903d57ef866675791b0a3e09d3933f3ee7bb64f8970a135d341b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-S45","l":"Other Presentation Matters","u":"/asc/360/10/#sec-45-other-presentation-matters","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03e5e905d85017d013672122956d3706dbfcfb254c4b0d97ab5c4e8531b7ed1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-S45","l":"Presentation of Disposal Gains or Losses in Continuing Operations","u":"/asc/360/10/#h-S45-presentation-of-disposal-gains-or-losses-in-continuing-operations","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46f9a01fc79edb1de5ef17b0cca21c17862254bb380239b3fe0b6aa46a59cf70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-S45","l":"Presentation of Accumulated Depreciation","u":"/asc/360/10/#h-S45-presentation-of-accumulated-depreciation","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35f8cb28c2c482ef97e99c660e911051e45b565ee0b03c500ed1a89f9c0dca88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-S45","l":"Impairment or Disposal of Long-lived Assets","u":"/asc/360/10/#b-S45-impairment-or-disposal-of-long-lived-assets","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1294e11a46c94c36225c6b5cc6fe1ce8da75c353015cc6930722a6d116cab0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-S45","l":"Presentation of Disposal Gains or Losses","u":"/asc/360/10/#h-S45-presentation-of-disposal-gains-or-losses","x":"Impairment or Disposal of Long-lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:901c531ed36bccf5ed7ba0e8a14a09386e3ca18c60a6eaa30079321c400a74ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-S50","l":"Disclosure","u":"/asc/360/10/#sec-50-disclosure","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28db48f4c24278bc21a76c03320de5ee77cb32a35403e4cddf301348eb5a28d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-S50","l":"Required Disclosure Regarding Basis for Determining Amounts of Property, Plant, and Equipment","u":"/asc/360/10/#h-S50-required-disclosure-regarding-basis-for-determining-amounts-of-property-plant-and-equipment","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfb0e87369d27da65c5928153d9125e4b6e0a8a6355f84de83a351fd2e7a878d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/360/10/#sec-55-implementation-guidance-and-illustrations","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34e44daf4f709956380b5c6922fb84d86b5da04ba44ae25d8526cfd0fb05b02c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-S55","l":"Impairment or Disposal of Long-lived Assets","u":"/asc/360/10/#b-S55-impairment-or-disposal-of-long-lived-assets","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6e22c049d3d01b5db56154caa85c50b5d5b84b40f782b85358ef1b17c7bfe4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-S55","l":"Long-Lived Assets to Be Abandoned","u":"/asc/360/10/#h-S55-long-lived-assets-to-be-abandoned","x":"Impairment or Disposal of Long-lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12b01bd3fc72daea75f8812c33b21206f3ac9ad56902c91301690f1ca4cab868","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-S55","l":"Estimates of Future Cash Flows Used to Test a Long-Lived Asset for Recoverability","u":"/asc/360/10/#h-S55-estimates-of-future-cash-flows-used-to-test-a-long-lived-asset-for-recoverability","x":"Impairment or Disposal of Long-lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bc2edc979d4a0798424a9dde784369dabc5bf51096fc90b24acefd94228a247","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-10-S99","l":"SEC Materials","u":"/asc/360/10/#sec-99-sec-materials","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:336d6999e0f3a6fcf408fd343a9adc2db25581abb679fdeade02a93ddfd699ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-S99","l":"Impairment or Disposal of Long-lived Assets","u":"/asc/360/10/#b-S99-impairment-or-disposal-of-long-lived-assets","x":"360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5de3708da2bd6dd52a1d735eb720e2cd21902d25ca49d70e8008f8ae62945fb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-10-S99","l":"SEC Staff Guidance","u":"/asc/360/10/#h-S99-sec-staff-guidance","x":"Impairment or Disposal of Long-lived Assets · 360-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e97e12cec26a6bdde307b9b9794c5ddee41efd8e9827dd8f48cd4b4b428ebfdf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-20","l":"Real Estate Sales","u":"/asc/360/20/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8d491309263448872d50fb94556cf53a11a0e032670b605863f55ad56825005","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-20-05","l":"Overview and Background","u":"/asc/360/20/#05-overview-and-background","x":"360-20 Real Estate Sales","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c64530ade74d6b93076bf9c0721181dfe7ae22c6a13643cc605a5751a139f153","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-20-15","l":"Scope and Scope Exceptions","u":"/asc/360/20/#15-scope-and-scope-exceptions","x":"360-20 Real Estate Sales","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c60481b65d9f54c9e17dbd9ec92701678b848427e7c5da3702acbf23f328210","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-20-40","l":"Derecognition","u":"/asc/360/20/#40-derecognition","x":"360-20 Real Estate Sales","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36ee451039c5bc65886c95f3a6d36a9b720bc80520ba8545a01b3b917c857bb8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/360/20/#55-implementation-guidance-and-illustrations","x":"360-20 Real Estate Sales","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b204113e202520872103698ee3ceb13afd491bb9bd98e59845eb470c0bd82ebe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-20-60","l":"Relationships","u":"/asc/360/20/#60-relationships","x":"360-20 Real Estate Sales","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c61d5b1754156e16d5fda6f09c45ecd4aef0a14efb474a544e911f14c50294b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-20-65","l":"Transition and Open Effective Date Information","u":"/asc/360/20/#65-transition-and-open-effective-date-information","x":"360-20 Real Estate Sales","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:939214cdfdefd0dcccc923c9c3463d1863f0f85d6b64c43a2ac467c2275ebad9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-905","l":"Agriculture","u":"/asc/360/905/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:280e1a6e2e09e1a6b72a4ffad08ceb3ebb9d1fa11ce1d2d5431218d7012b014f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-905-05","l":"Overview and Background","u":"/asc/360/905/#05-overview-and-background","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e05ba72d0f1594c114598e07a7d37a371f7642200509c33c6aaa883c9d10b31b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-905-15","l":"Scope and Scope Exceptions","u":"/asc/360/905/#15-scope-and-scope-exceptions","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b19b6594de1b9274913a657f731a328ad6dddd14d72cc96145b3556a47bf8da5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-15","l":"Overall Guidance","u":"/asc/360/905/#h-15-overall-guidance","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:408c83c592535d3f1fe9ec840a70848af6ee44ff212f5823639e769559a71e6d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-905-25","l":"Recognition","u":"/asc/360/905/#25-recognition","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71271e2795382455f40ae88cdfc69cfead131437d9492f6303c5e6cb4317029b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-25","l":"Permanent Land Development Costs","u":"/asc/360/905/#h-25-permanent-land-development-costs","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68caa300f310d26b97eb72c4f5dce77a70c8c4cb0beed8d692b31f9cc585747a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-25","l":"Trees and Vines","u":"/asc/360/905/#h-25-trees-and-vines","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea6afb11c9434924e286624ca2c9e1792a5cd7ac3667fbb5f02b2d6927f1e4d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-25","l":"Development Costs of Land, Orchards, Groves, Vineyards, and Intermediate-Life Plants","u":"/asc/360/905/#h-25-development-costs-of-land-orchards-groves-vineyards-and-intermediate-life-plants","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23462c3ae76306f5770b28687b11f5d62899f08cc8194054523dd0e6784875ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-25","l":"Breeding and Production Animals","u":"/asc/360/905/#h-25-breeding-and-production-animals","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eec862a15ffddc710b5e9e39620464e365053242118787c843a8101d5c6dca3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-25","l":"Field or Row Crops","u":"/asc/360/905/#h-25-field-or-row-crops","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea85a495d7e20bef5eeab629448d0ef591fbebc56567f91e3d02bfa54a2890af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-905-30","l":"Initial Measurement","u":"/asc/360/905/#30-initial-measurement","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b56ad2b490827968e06d7716172ea77781741623b0644e990e7e449d9f88b29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-30","l":"Developing Animals","u":"/asc/360/905/#h-30-developing-animals","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3896e0092fa59509cc3526c50cecbecf54f36b34709c42d6a61559fa794e6a75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-30","l":"Animals Available and Held for Sale","u":"/asc/360/905/#h-30-animals-available-and-held-for-sale","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b3e750dad94b3b763cea96cd146f5a8f39e70dd15eb925a41111cf5fecab404","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-30","l":"Production Animals","u":"/asc/360/905/#h-30-production-animals","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac7a450ba49201967717bf022803e3204339c7ecda896634b7e1e1f0bda24000","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-905-35","l":"Subsequent Measurement","u":"/asc/360/905/#35-subsequent-measurement","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5221ab006715d701b7f9cf15b1fc5694453c62f27a615f18f1f5a66997e7c7e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-35","l":"Breeding and Production Animals","u":"/asc/360/905/#h-35-breeding-and-production-animals","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6b37846bda71221757f106f5b2e3021ab2c58d35cca448356ae36efc0bf5eca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-35","l":"Trees and Vines","u":"/asc/360/905/#h-35-trees-and-vines","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81394326e042a39f0ebf1114946e5b2defd7b092fd865dd7e9e51b01d8d24c30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-35","l":"Intermediate-Life Plants","u":"/asc/360/905/#h-35-intermediate-life-plants","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d66334e82f4daf3176949af576deffb228c7960747db5ed03ad9dfce8a3d38ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-35","l":"Permanent Land Development Costs","u":"/asc/360/905/#h-35-permanent-land-development-costs","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1063718479f77de38623b1fa6a4f38fc8e546131157d194227e9c609bd531538","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-35","l":"Development Costs for Limited-Life Land Development, Orchards, Groves, Vineyards, and Intermediate-life Plants","u":"/asc/360/905/#h-35-development-costs-for-limited-life-land-development-orchards-groves-vineyards-and-intermediate-life-plants","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9956eac2830f2515c748a789e80be6a960992107c96ccbbd260248b7917b44e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-905-50","l":"Disclosure","u":"/asc/360/905/#50-disclosure","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d94d9b7a5c5f6d9d68eacb1137f82990fb84bad18a28028ffd7248c16893b78f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-905-50","l":"Intermediate-life Plants","u":"/asc/360/905/#h-50-intermediate-life-plants","x":"360-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ece2505aa582f9c0df73277952f7d46d6eee76edbe9c8554b7fb371d7841e5d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-908","l":"Airlines","u":"/asc/360/908/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4acd5df008b880187172f76dbfdbec4d7255969c158e2c5042d959e7ce2a79dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-908-05","l":"Overview and Background","u":"/asc/360/908/#05-overview-and-background","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b6eda98d5df55f78ce6baa9572fb780c1eda0f463faf885426226076ba37880","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-05","l":"Purchase Incentives","u":"/asc/360/908/#h-05-purchase-incentives","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be461adc3f9df7279647afd96e7fe0f693fdc25623635ccdd893a5009f921974","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-908-15","l":"Scope and Scope Exceptions","u":"/asc/360/908/#15-scope-and-scope-exceptions","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1165259fb5310e235aa8e659aa64b04da07f1e366c9c6b69b3a98a6ca3a132b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-15","l":"Overall Guidance","u":"/asc/360/908/#h-15-overall-guidance","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccdc9484162a3916eb35696bca184dda346b76e2bef161732c02cb3134408da9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-15","l":"Transactions","u":"/asc/360/908/#h-15-transactions","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5990b8c6e7ad57030780790b2c6b330a7e1646b8b0ed2264fdc6a775505c460","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-908-25","l":"Recognition","u":"/asc/360/908/#25-recognition","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88c5abf2ec332204c0aac88fd851a724d389ea2be57ce33051ebaefd8f990a0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-25","l":"Airframe Modifications","u":"/asc/360/908/#h-25-airframe-modifications","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:879ec2fdf06a078ad6ee6c13454b6afb101b42c3a7b71456eca57bc42e3d4af2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-25","l":"Overhaul Costs","u":"/asc/360/908/#h-25-overhaul-costs","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1fa396462cb3e25b5555efed1071c885a6f42fe35ce7d4d02f5d1d1814b7a6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-908-30","l":"Initial Measurement","u":"/asc/360/908/#30-initial-measurement","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf29607ee846d44ccc69da58d690522f8aec18ca44bd1a984a44aaf8c35e6a34","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-30","l":"Overhaul Costs","u":"/asc/360/908/#h-30-overhaul-costs","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e346a1cc82e8aca2f40cc3dbacd35731b4a64d559e46878e6406e38dce900a5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-908-35","l":"Subsequent Measurement","u":"/asc/360/908/#35-subsequent-measurement","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48e5d73cf0d6aa19eabe911274b9d089598236a128d99d1c3a06acdc53fc1729","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-35","l":"Depreciation Methods","u":"/asc/360/908/#h-35-depreciation-methods","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f102a783f1cf5914780b12819e25aa96624174695bb1631847b019f9952f32a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-35","l":"Rotable Parts","u":"/asc/360/908/#h-35-rotable-parts","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da5d350367b9f49d8029fc486e097a6f8aa07bf444bb43087197d2130a40df4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-35","l":"Airframe Modifications","u":"/asc/360/908/#h-35-airframe-modifications","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5e93b08fe431471887e8d091c8eaa6572c76fc843f9723258f26c79c9522d17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-35","l":"Overhaul Costs","u":"/asc/360/908/#h-35-overhaul-costs","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2142ef075ba2b577f00a5560441a4042affcd7bc36064440c00a7f8b906d0ec9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-908-40","l":"Derecognition","u":"/asc/360/908/#40-derecognition","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dc8e1e0301cb8c19e44b3b2706a40268dd8557b446f437bf355ff5dfdb743d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-40","l":"Airframe Modifications","u":"/asc/360/908/#h-40-airframe-modifications","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:091d1c31aa1b1e01876a3cff8ec8e814efb64c92390b422a5bfabb0620f938a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-908-45","l":"Other Presentation Matters","u":"/asc/360/908/#45-other-presentation-matters","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a16f634a6642ea6c1e3b6a533cc0540bdea9fd40a8e2bc78e87efd46d2ee839","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-45","l":"Rotable Parts","u":"/asc/360/908/#h-45-rotable-parts","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89c5d805ea1969ced291b4a81a0eab745f46b475dd8998c3f1458de5ead0c74d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-45","l":"Overhaul Costs and Planned Major Maintenance Activities","u":"/asc/360/908/#h-45-overhaul-costs-and-planned-major-maintenance-activities","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6a69813ae3700730068c416b9e3ec248ba560ab5880ab6707460bb310ad673e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-908-55","l":"Implementation Guidance and Illustrations","u":"/asc/360/908/#55-implementation-guidance-and-illustrations","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:121ea30845c1c99d29f887ae305a2dee9c6cbabb9bb1222e83cd708269ea8baa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-908-55","l":"Implementation Guidance","u":"/asc/360/908/#h-55-implementation-guidance","x":"360-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9283ac85fe172abce30e427721598b47eb60c5318859dbe89cb98959a5a63b76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-910","l":"Contractors—Construction","u":"/asc/360/910/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d6c4c79fbb07ea9618943f22f776edfff9dd2cd78b865bd9288dd19fb79b3d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-910-05","l":"Overview and Background","u":"/asc/360/910/#05-overview-and-background","x":"360-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90013684758f6f009448c2fd49fde8a491603fb56898a271af22e4c8487fa96e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-910-15","l":"Scope and Scope Exceptions","u":"/asc/360/910/#15-scope-and-scope-exceptions","x":"360-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbc6d5ee1b10c053f1e3c386a7f7c114dedd25a99c50a1b3e9f9a1328cfec8a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-910-25","l":"Recognition","u":"/asc/360/910/#25-recognition","x":"360-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:618e7030a1ab3f21d3116059cd9867cb0121143356b17ad1846fbd05dfc42bd3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-910-35","l":"Subsequent Measurement","u":"/asc/360/910/#35-subsequent-measurement","x":"360-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:728b2748d11ea37af267d3ec5615f603e57ce0c49193a314101ab898a8fe4c38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-922","l":"Entertainment—Cable Television","u":"/asc/360/922/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c31d4980fc85fcaaec6f4b833714a2b6030e0ad939145ab4cf2e61a83ebfbff3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-922-05","l":"Overview and Background","u":"/asc/360/922/#05-overview-and-background","x":"360-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e16f2c5c13f5c176a06e1937ba53a97eda0bd4a5e5a842345937998545a5a5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-922-15","l":"Scope and Scope Exceptions","u":"/asc/360/922/#15-scope-and-scope-exceptions","x":"360-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b0c1ab6748567fc10c9763fa9577b11fb22e0d6196ee2a20473236692d350f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-922-15","l":"Overall Guidance","u":"/asc/360/922/#h-15-overall-guidance","x":"360-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6edfb0c1053d7772743c65542d4bdd231aff42ef272f3ff3a83c5e578c8027ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-922-25","l":"Recognition","u":"/asc/360/922/#25-recognition","x":"360-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cebb5ed308b0c90f4f60480c0af1d5c5b1082d2748cb8175dcfb97ba12d93fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-922-25","l":"Prematurity Period—Certain Capitalizable Costs","u":"/asc/360/922/#h-25-prematurity-period-certain-capitalizable-costs","x":"360-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7e2e2b1466850af80e3cc7448447019e49392b93ca1404b1dbaa57a8b356e16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-922-25","l":"Subscriber Installation Costs","u":"/asc/360/922/#h-25-subscriber-installation-costs","x":"360-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44f021a6dab5463b7e4aec12262c93e2b26dd7193ff56aec66eb7c4fd676e6d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-922-35","l":"Subsequent Measurement","u":"/asc/360/922/#35-subsequent-measurement","x":"360-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:608f1ac9cf3e8234aefe5be4f0583d4554f1953fdb4a2b73f9eeca08c04193c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-922-35","l":"Prematurity Period","u":"/asc/360/922/#h-35-prematurity-period","x":"360-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef3b294eab2c943a892dc3a97cd77d5d4c8f9e5a53a804e644ad9f87ccf864ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-922-35","l":"Depreciation Expense","u":"/asc/360/922/#h-35-depreciation-expense","x":"360-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73c6329b16bf2ad494a4c96285003cb0fdc0196cc8c3a48d04b37ca15d6316d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-922-35","l":"Recoverability","u":"/asc/360/922/#h-35-recoverability","x":"360-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04d00d9874b7bf2907144a43a5606445687a2d6346f99c312519e691dad10f8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-922-35","l":"Subscriber Installation Costs","u":"/asc/360/922/#h-35-subscriber-installation-costs","x":"360-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa16964dd6542fdb45bc056d96c3d9bff6aa1e4c80a23b4eed5a1943e0ff414d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-930","l":"Extractive Activities—Mining","u":"/asc/360/930/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee5c1bf3a0a5630b22c91d16ed46a36504b2c52a136aa767dbbbbaff4f67d183","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-930-05","l":"Overview and Background","u":"/asc/360/930/#05-overview-and-background","x":"360-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08892bac3e71206fd2cff5bbf6d13599ebdb14548ac3b1a999c21aa5b6eee343","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-930-15","l":"Scope and Scope Exceptions","u":"/asc/360/930/#15-scope-and-scope-exceptions","x":"360-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2a07a09b5e92472c5473dc7fcaa66f2e4349ccd45687cf5e26ecb2f5c0b07fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-930-15","l":"Overall Guidance","u":"/asc/360/930/#h-15-overall-guidance","x":"360-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a9f474954588dfe072bf53c5f696001e111ad02989aecfa9d68ae7e882fce16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-930-25","l":"Recognition","u":"/asc/360/930/#25-recognition","x":"360-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb533f0c48f632d00e80cf557d5d5532ce3295b144b5d6f5ccdd2015a509cd9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-930-35","l":"Subsequent Measurement","u":"/asc/360/930/#35-subsequent-measurement","x":"360-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b0abba95321f4007733991fcf01d430aa96dfad4ba0c7a84859811ff187f4d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-930-35","l":"Asset Impairment","u":"/asc/360/930/#h-35-asset-impairment","x":"360-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea6578d957e5233aa5e71422af8f70c8a81b03756d748841635350b735a84e21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-932","l":"Extractive Activities—Oil and Gas","u":"/asc/360/932/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff83cae357bf3adbcf19960c3b7561906ac5b242744c37967e782706ac14e59f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-05","l":"Overview and Background","u":"/asc/360/932/#05-overview-and-background","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cc7cb1af80bdc3d5125aaf729662b9da1c9bbc56557e35198fa6a06eafe85bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-15","l":"Scope and Scope Exceptions","u":"/asc/360/932/#15-scope-and-scope-exceptions","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2cf8b2b8cea62724ee927a0fa6d127748d74c1e725df2aa0627fff662159420","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-15","l":"Overall Guidance","u":"/asc/360/932/#h-15-overall-guidance","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c602b503b57b11e7ebcde486c0f000ce2fd87404196904d26abc5a39e9ab8953","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-25","l":"Recognition","u":"/asc/360/932/#25-recognition","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5198059947b86b817a25590796b5d26b4780ddfcf1d66ec189faa8d0624c43d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-25","l":"Full Cost","u":"/asc/360/932/#h-25-full-cost","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6699a97dd5f49d2c2c2fb1494a56ab794252e4fbf44122dc09a10cb78c90350","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-25","l":"Successful Efforts","u":"/asc/360/932/#h-25-successful-efforts","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f97520f469d6ec2ee49e3f0c24d0d54b3be80eb57805f7bf5c4564afdb451ed3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-25","l":"Accounting at the Time Costs Are Incurred","u":"/asc/360/932/#h-25-accounting-at-the-time-costs-are-incurred","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb944bded5ef6d8cd75975a7b1173b7183b9774419df720f7fdb1a8e29092a7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-25","l":"Stratigraphic Test Wells","u":"/asc/360/932/#h-25-stratigraphic-test-wells","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f4d83a6726b17fd712ec3d1927356f93b25898f8f68e23234630d678ae7a279","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-25","l":"Links to Other Relevant Topics","u":"/asc/360/932/#h-25-links-to-other-relevant-topics","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1806169c7816fdfbb79027607e3b36db55c351da74fdd652007d9c225d710203","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-35","l":"Subsequent Measurement","u":"/asc/360/932/#35-subsequent-measurement","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b071ceba8ea8ce884f0a00259aa0a675175d954566abe1e190b5077cede8ca7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-35","l":"Successful Efforts","u":"/asc/360/932/#h-35-successful-efforts","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:800e073ee0e8928ade60e5953632caabc38363553d1f6ad0b818543f36fc748e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-40","l":"Derecognition","u":"/asc/360/932/#40-derecognition","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c2ee57dc6ca15064d053005bb98d76e27649af0a669cb5a2c17711a0ca07670","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-40","l":"Surrender or Abandonment of Properties","u":"/asc/360/932/#h-40-surrender-or-abandonment-of-properties","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:752eb1be8b10e0ce775fdf1064d06b768d18eee8bbb54105a954ce4fbaa75a82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-40","l":"Mineral Property Conveyances and Related Transactions","u":"/asc/360/932/#h-40-mineral-property-conveyances-and-related-transactions","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc0fd628baf4fb74fb836d05d1eb196af3b079ff93874a8fabc0b7d35356fa61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-40","l":"Completed Exploratory Well Information Available after Balance Sheet Date","u":"/asc/360/932/#h-40-completed-exploratory-well-information-available-after-balance-sheet-date","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ede57d1e97596825329651a1fc5c071920287b12ab3e87b57211d74b5ad62a1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-50","l":"Disclosure","u":"/asc/360/932/#50-disclosure","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:157ba75b4f6427ec8124997952bfe1352b423a38f0bf230bf26dacc50cb321c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-55","l":"Implementation Guidance and Illustrations","u":"/asc/360/932/#55-implementation-guidance-and-illustrations","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34124a2e7ee784d89120c538f06926c005aad897bad47450724cc0c469d57bbe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-55","l":"Implementation Guidance","u":"/asc/360/932/#h-55-implementation-guidance","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fdf11bbedcf3413322b34224d763b19ce91e3b438e377ad62ffa5c552697aaa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-60","l":"Relationships","u":"/asc/360/932/#60-relationships","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc3e86d7882500a668596b30b833ebb878affe001bf998929e04d8c9fc698897","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-S00","l":"Status","u":"/asc/360/932/#sec-00-status","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a6fef677ae148002394dec25dcde68f8ca1b0406ab7ef95f5bf7f9f6b549abf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-S25","l":"Recognition","u":"/asc/360/932/#sec-25-recognition","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f40e05f5cee552e366a12e4f0c9ae85803829825d17b63c8e13586ec4677107","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-S25","l":"Successful Efforts Method","u":"/asc/360/932/#h-S25-successful-efforts-method","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e74e43e7755a0a47ced24946d00138b84e1d41bcb0917a10835045f097807e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-S25","l":"Full Cost Method","u":"/asc/360/932/#h-S25-full-cost-method","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e1c03c11836d4d043f2e12f3e7a37efa38200a171dd8468d6838a360101d46e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-S35","l":"Subsequent Measurement","u":"/asc/360/932/#sec-35-subsequent-measurement","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b82bdd2b4c7e2446b1d0f0227febcd1b3d0675e556d966467edbaf91c75dddc6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-S35","l":"Full Cost Method","u":"/asc/360/932/#h-S35-full-cost-method","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e4bb152b2f09a9157ebf141917baf0393447af443c9ed1620f85b978aa0524c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-S50","l":"Disclosure","u":"/asc/360/932/#sec-50-disclosure","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9069f798a09a338d00e66e65edd4e81b82629bdcd5e13e7db903cf11e49841ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-S50","l":"Capitalized Costs","u":"/asc/360/932/#h-S50-capitalized-costs","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d5fe2de57d5380e7163e2809c645996e437f92dc6bab250a3a09baee4fb7052","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-S50","l":"Limitation on Capitalized Costs","u":"/asc/360/932/#h-S50-limitation-on-capitalized-costs","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e73ae1184ec95259a022c1f0b3ec8f3e4fc4af87ec8ba287c6300090aea1f9cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-S50","l":"Amortization of Capitalized Costs","u":"/asc/360/932/#h-S50-amortization-of-capitalized-costs","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32cae9c5d53df0841693c51d57b7c9248eb6e3283bc48c8fb4f1f47ea12fc145","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-S50","l":"Unproved Reserves","u":"/asc/360/932/#h-S50-unproved-reserves","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2385db1d0cb14c33634beed622f450f238fc7e17f9b6c49c3c1d621e391bfba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-S50","l":"Inclusion of Methane Gas in Proved Reserves","u":"/asc/360/932/#h-S50-inclusion-of-methane-gas-in-proved-reserves","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44f87d836aac24f8f0f954191c5ae016ca1e1c716f4453e541d7296aea21fb4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-S55","l":"Implementation Guidance and Illustrations","u":"/asc/360/932/#sec-55-implementation-guidance-and-illustrations","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73c6c62d42cfbbd2312ade26f7f1198a8b5aa1693eb419964995c849d86b2349","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-S55","l":"Proved Reserves","u":"/asc/360/932/#h-S55-proved-reserves","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7896b999a5bc459336f21c222c30a2ec6479670895481d62d10917e5f42b9bf7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-S55","l":"Limitation on Capitalized Costs","u":"/asc/360/932/#h-S55-limitation-on-capitalized-costs","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c538d57c5a1e0402c1b21078f3a6345c4f5353c900d6236ae6bb69b9a169c0d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-S55","l":"Amortization of Capitalized Costs","u":"/asc/360/932/#h-S55-amortization-of-capitalized-costs","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcc9c331a9948807c0591b6be48eb368ba8973a4b7372a24d046a10db8a484bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-932-S99","l":"SEC Materials","u":"/asc/360/932/#sec-99-sec-materials","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2feae10e62ff616679bb0b864f2f3245e287bf9932f83574a4f07d5da6e25414","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-932-S99","l":"SEC Staff Guidance","u":"/asc/360/932/#h-S99-sec-staff-guidance","x":"360-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d440229b868221fada820dc9b63f36e4155ec06423097c4601caf2c88d7f56d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-942","l":"Financial Services—Depository and Lending","u":"/asc/360/942/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb7bf7ac128231ed150481083934c5a83d0e0b394ae2177c6b32f6027170d878","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-942-05","l":"Overview and Background","u":"/asc/360/942/#05-overview-and-background","x":"360-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4a806dd65dd6529826975c43d17074a382efa6f6b240dd445be1387d1754bce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-942-15","l":"Scope and Scope Exceptions","u":"/asc/360/942/#15-scope-and-scope-exceptions","x":"360-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b101ddbd805b159d47959a21b498493b399de8fc58749b21eb09dc8807774b23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-942-15","l":"Overall Guidance","u":"/asc/360/942/#h-15-overall-guidance","x":"360-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97b4b89c535fac8b9558697276d7c966caf4202d216a312c9f31f9eaa368ea38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-942-45","l":"Other Presentation Matters","u":"/asc/360/942/#45-other-presentation-matters","x":"360-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78960cc862fa15bfdd5d282787d006505ce9a24fbbdeae7e2a0e47dac4b80c24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-942-45","l":"Premises and Equipment","u":"/asc/360/942/#h-45-premises-and-equipment","x":"360-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a43db2d41fbd5a98267ef35113b9575ce9e363282f16f57622224dc6e2744a4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-942-50","l":"Disclosure","u":"/asc/360/942/#50-disclosure","x":"360-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eec10f437abca79c0fa4cc78ac06ee115b89d0ed5c628b4777dacfe60e22b9e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-944","l":"Financial Services—Insurance","u":"/asc/360/944/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81ebc6de048a4ab5b763139d201e862bccf2d179b021f53c0151bc8e2a02d847","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-944-05","l":"Overview and Background","u":"/asc/360/944/#05-overview-and-background","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ca689440a7b3bb29e676bc5db09b34b05c1a2cc0e574866febc3eb3d185f831","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-944-15","l":"Scope and Scope Exceptions","u":"/asc/360/944/#15-scope-and-scope-exceptions","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed70cc862d46a5a192db80c6c97487ad7df505c14b6791d035147a997b168b32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-15","l":"Overall Guidance","u":"/asc/360/944/#h-15-overall-guidance","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63a7b8fc87b230ea207e95f65468b737ffb681c16dded8d2c6791246d4d6be33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-944-25","l":"Recognition","u":"/asc/360/944/#25-recognition","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7dd5b43f1b81487de658eb902313eba23bce5f97f018d98bab1bb792575a967","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-944-30","l":"Initial Measurement","u":"/asc/360/944/#30-initial-measurement","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f7b094c245e13cacc97fc0ce4700119766e150e8a9130f5f0da698104466be4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-30","l":"Real Estate Acquired in Settling Certain Claims","u":"/asc/360/944/#h-30-real-estate-acquired-in-settling-certain-claims","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8639a6b5d6377d1d06cbf139090529ea0815d215ba3989749808928e245e5d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-30","l":"Real Estate Investments","u":"/asc/360/944/#h-30-real-estate-investments","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:beb853d09429e489fe3bf977d6ff4ac90707ad7828701caf729c4ab917a86dd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-944-35","l":"Subsequent Measurement","u":"/asc/360/944/#35-subsequent-measurement","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f090693768d9cc1659c3e8316c231ed4911e10ee31df348aef67c15e270eb15","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-35","l":"Real Estate Acquired in Settling Certain Claims","u":"/asc/360/944/#h-35-real-estate-acquired-in-settling-certain-claims","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ccae2b3d6c037c5900a495f54292f4d83d68f2cd8b215986612448d30467583","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-35","l":"Potential Ownership Interest in Real Estate","u":"/asc/360/944/#h-35-potential-ownership-interest-in-real-estate","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:704f8258984d7b980572d50f43b65cf97f48138db7283bd1a0c9a156a7281552","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-35","l":"Real Estate Investments","u":"/asc/360/944/#h-35-real-estate-investments","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a50b68d43bce89f2d2e4bd10e6d5347ec6a39a9a11678b482c2fb11f8df60e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-35","l":"Real Estate Used in the Business","u":"/asc/360/944/#h-35-real-estate-used-in-the-business","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:413e0378997ecf1803cc28bfeb1ff7a4e7903e520f03a645e2d1ae33296d7c85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-944-40","l":"Derecognition","u":"/asc/360/944/#40-derecognition","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff117689cd5a38c18197c59b2e3ddd59caf2a54809c4572ed93748c1936102b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-40","l":"Real Estate Acquired in Settling Certain Claims","u":"/asc/360/944/#h-40-real-estate-acquired-in-settling-certain-claims","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:240631dd11380ddf450a8c1761858b651187518c9c833c752754d5027ea6a271","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-40","l":"Real Estate Investments","u":"/asc/360/944/#h-40-real-estate-investments","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c651784f2ad7ca721d286dc8b736a1806f91ef2a7df4730b60d93c6b5c425acb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-40","l":"Real Estate Used in the Business","u":"/asc/360/944/#h-40-real-estate-used-in-the-business","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:060527836b0deccad16c747168ab7620467409a58a249997cb92bfbc3908458c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-944-45","l":"Other Presentation Matters","u":"/asc/360/944/#45-other-presentation-matters","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d752c6e45c72b678dbaa8851ecde4ac0e599a1236224b6f0122062991242f52e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-45","l":"Balance Sheet—Real Estate Acquired in Settling Certain Claims","u":"/asc/360/944/#h-45-balance-sheet-real-estate-acquired-in-settling-certain-claims","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48dca51d0cbcad75285936fe6661949543dda18b6540e415b4046466d5cbe782","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-45","l":"Income Statement","u":"/asc/360/944/#h-45-income-statement","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:536117baf4daaf7a5c267a07febcacd678bbc7bbb823a6cba8eb80db3b8c63a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-944-45","l":"Other-Than-Temporary Impairment","u":"/asc/360/944/#h-45-other-than-temporary-impairment","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2045a987f83f7578af77ea71df0bbe94c007d9fc9737aefdf935212fd26dc6f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-944-50","l":"Disclosure","u":"/asc/360/944/#50-disclosure","x":"360-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d95d08df8d1a17e998e0eee3e001ba15c574f2fcf8e45bf568a18eec6c7078f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-954","l":"Health Care Entities","u":"/asc/360/954/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:946918450fc133fa353222be83dcef1fe30d7d10568de311e84dce21f341b4f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-954-05","l":"Overview and Background","u":"/asc/360/954/#05-overview-and-background","x":"360-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bba476782902c1af71d5ca2122b896e0475023e9d61d2b461d7851656a285f4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-954-15","l":"Scope and Scope Exceptions","u":"/asc/360/954/#15-scope-and-scope-exceptions","x":"360-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd3c1b4a533dd015a575a854af1a2577406d26c896d08492f64de43a7e8410a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-954-15","l":"Overall Guidance","u":"/asc/360/954/#h-15-overall-guidance","x":"360-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8147be8863f9b225f29559c5cf223aae676543d84a18f9a956d26f3fa2bac5e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-954-45","l":"Other Presentation Matters","u":"/asc/360/954/#45-other-presentation-matters","x":"360-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cafc6659273c92a99eeefdc036253e2ba648bf19536d0f87b925a02784dc11f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-958","l":"Not-for-Profit Entities","u":"/asc/360/958/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a9222511b7a7982643833f7898901d37e1a4848150bc894a4dcb8f00b18e8b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-958-05","l":"Overview and Background","u":"/asc/360/958/#05-overview-and-background","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:604da488f3e674a677eae185b58f064eced726d4a621483b6f62e61784a5b7f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-958-15","l":"Scope and Scope Exceptions","u":"/asc/360/958/#15-scope-and-scope-exceptions","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a2eee4d646ec5506d574e55d9bc5579e95f3936ede1d7b108343d1207b55dd4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-958-15","l":"Overall Guidance","u":"/asc/360/958/#h-15-overall-guidance","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f64020ac11c2bd21737fa241e1072a08390365db43526d6863e15daf6a9d59f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-958-25","l":"Recognition","u":"/asc/360/958/#25-recognition","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6870786452090df177361474837142a7dc0662b7ea22f4cfef055f2580f141f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-958-25","l":"Works of Art, Historical Treasures, and Similar Items","u":"/asc/360/958/#h-25-works-of-art-historical-treasures-and-similar-items","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b559160392605dc0f277054188c00c1b27fb88eac4d1a05886b181d733a4242","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-958-30","l":"Initial Measurement","u":"/asc/360/958/#30-initial-measurement","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d29744d87b70c8dbb5c196a04db0383d10b2cdd91d2800204613427e1256f28a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-958-35","l":"Subsequent Measurement","u":"/asc/360/958/#35-subsequent-measurement","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae079c5f9d90cc6aa86a5a99de4ad3ba8ce08ddc94a4cf3df73368105159d78d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-958-35","l":"Depreciation","u":"/asc/360/958/#h-35-depreciation","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1bfbe7bbb222959110a40e93506bbb5748975e150e1532a124c21ccbfd03332","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-958-35","l":"Impairment","u":"/asc/360/958/#h-35-impairment","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51e7776e4a029c271c76a7d72ca031e906efde63188fa05bef91e8aa0eae2279","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-958-40","l":"Derecognition","u":"/asc/360/958/#40-derecognition","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b726567c9a47047eb2c9557d6c0509ba3d82bec9caa5e45c20eb4e9883d12b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-958-40","l":"Disposal of a Collection Item by Contribution","u":"/asc/360/958/#h-40-disposal-of-a-collection-item-by-contribution","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01d9ad1d98914d9e45461ea25b732136c1a80065fb829dbb892f0c69c8577de6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-958-45","l":"Other Presentation Matters","u":"/asc/360/958/#45-other-presentation-matters","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ca1ca585d8c2b12f6e90ff58ef0221d7a74c513e4ccf8453effc73b68c59372","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-958-45","l":"Reclassification upon Expiration of Donor-Imposed Restrictions","u":"/asc/360/958/#h-45-reclassification-upon-expiration-of-donor-imposed-restrictions","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55d32f7394cfca7a72e5b3e4bfbbd4bd34521310c33c6bc3e3ceb66c5173df1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-958-45","l":"Works of Art, Historical Treasures, and Similar Assets","u":"/asc/360/958/#h-45-works-of-art-historical-treasures-and-similar-assets","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c5a96c294e52a05248ed640b942797c4c03f0e1e32be128163ab24dd4077036","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-958-50","l":"Disclosure","u":"/asc/360/958/#50-disclosure","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83f093bd33b1d61e8a4e4cf6b80197f91fcf27e8a9d9786e7d27138055749391","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-958-50","l":"Accounting Policies","u":"/asc/360/958/#h-50-accounting-policies","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02503c5feeacdfcbe370612f4e799d554fa654de929f02d753c27698937414c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-958-50","l":"Major Classes of Property, Plant, and Equipment","u":"/asc/360/958/#h-50-major-classes-of-property-plant-and-equipment","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2e0d04eac8771316e1ab4f6c93fbdfa35d6d0838ed2838f747a11c0d690bfdd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-958-50","l":"Liquidity and Use","u":"/asc/360/958/#h-50-liquidity-and-use","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:074b07062e14d231ac3ac55cf7302fd4eb687df64740feb40c5eb096a01299b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-958-50","l":"Works of Art, Historical Treasures, and Similar Assets","u":"/asc/360/958/#h-50-works-of-art-historical-treasures-and-similar-assets","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aec76ec021fc1eb9cc0ef8e7016b99b245a1fcc9225108f258db8476283b2aa5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/360/958/#55-implementation-guidance-and-illustrations","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fdd3a838f93cca5dee0a2d08ac98d19f6b31b87a34648fa1f19b08271df038b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-958-55","l":"Illustrations","u":"/asc/360/958/#h-55-illustrations","x":"360-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:595cabd39487c3db3976a7d9a18ea2e4ae1f385bb646351508f77f20e8c9a43d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-960","l":"Plan Accounting—Defined Benefit Pension Plans","u":"/asc/360/960/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94441b30cacb03f6540439c72c153d89bfa3d044a3af97ab46ca78d384e6483c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-960-05","l":"Overview and Background","u":"/asc/360/960/#05-overview-and-background","x":"360-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34bc2e918610066abeb56801ca8eb892f0b9df2c0b16ac0475b0658c5af9642f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-960-15","l":"Scope and Scope Exceptions","u":"/asc/360/960/#15-scope-and-scope-exceptions","x":"360-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e66a957c6d4f116f4d351316c46ce0f16a6562c6f1d3f4ad5dc0862ad5111a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-960-15","l":"Overall Guidance","u":"/asc/360/960/#h-15-overall-guidance","x":"360-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61887474e92f4e5bb188ff0905d209fc7af643044ce8445bab56668cfe5af014","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-960-35","l":"Subsequent Measurement","u":"/asc/360/960/#35-subsequent-measurement","x":"360-960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d998944829cdcc4d035febfba1dd3a92861802ac9313cc3f16329d062899da7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-962","l":"Plan Accounting—Defined Contribution Pension Plans","u":"/asc/360/962/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3baa197f301fe7914e3a82382b112cff0575cc5538031a597786fe072523740","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-962-05","l":"Overview and Background","u":"/asc/360/962/#05-overview-and-background","x":"360-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da5496f46441a79755146952b0e4ef756e72ea49ff51b74976b668c0353c3180","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-962-15","l":"Scope and Scope Exceptions","u":"/asc/360/962/#15-scope-and-scope-exceptions","x":"360-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4be233986b0906485783da30287beda99b190f9848919854d6e7926320a4b3ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-962-15","l":"Overall Guidance","u":"/asc/360/962/#h-15-overall-guidance","x":"360-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15fe75348b7e75d145b9fa211463d2ee83c13500aeb58bdddb1b3922041ba13e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-962-35","l":"Subsequent Measurement","u":"/asc/360/962/#35-subsequent-measurement","x":"360-962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d59c42a1cbc53d98210d649ec24669cda3e027958270bbe1c9d2e8c3b7b45af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-965","l":"Plan Accounting—Health and Welfare Benefit Plans","u":"/asc/360/965/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f19642dec7bce28b8c7151a199824dccc499bcc09f3da64da9c51fa7039f3f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-965-05","l":"Overview and Background","u":"/asc/360/965/#05-overview-and-background","x":"360-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26bd763b2604be7cfdcfde0d9bf6ac2f5058812afe9e8307269171c2f7aeaccf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-965-15","l":"Scope and Scope Exceptions","u":"/asc/360/965/#15-scope-and-scope-exceptions","x":"360-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e45c240846ba407532ef6477784e1156e1adbc90ffecf5d8a93f72438182e40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-965-15","l":"Overall Guidance","u":"/asc/360/965/#h-15-overall-guidance","x":"360-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8b1885f5cde117a1f45bac169c5cce099a7175333b921634100422406bb5e3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-965-35","l":"Subsequent Measurement","u":"/asc/360/965/#35-subsequent-measurement","x":"360-965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6341ed145ac208d120c3c80fc7c3386abe376511852adef89a1bc5444df490c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-970","l":"Real Estate—General","u":"/asc/360/970/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bc2d40f2405b03e35cc1a6f5d760d98aa6188ee368582f317d0d4056755b1f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-970-05","l":"Overview and Background","u":"/asc/360/970/#05-overview-and-background","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de8909df82351d17f529349593cd35f96144e9acd52d7ddcf4198f83e942178b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-05","l":"Real Estate Syndication","u":"/asc/360/970/#b-05-real-estate-syndication","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca89f5894d9b5d4cd5243f99a4a3a7f0ea901ac12660b433d3d5d654dbc6aa50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-05","l":"Real Estate Project Costs","u":"/asc/360/970/#b-05-real-estate-project-costs","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f57867fbe6bbd43d897bad393779bc9f160045241b7bb1bdd7d67d99048b1ba9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-970-15","l":"Scope and Scope Exceptions","u":"/asc/360/970/#15-scope-and-scope-exceptions","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4163917ea3cfeff929b5d3376c10b648daba3a19493a2bdff04c209e78224f47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-15","l":"Overall Guidance","u":"/asc/360/970/#h-15-overall-guidance","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1765819f95620c3505990430b20808b715ab84b56b314e610f48a43ef7f9f1e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-15","l":"Real Estate Syndication","u":"/asc/360/970/#b-15-real-estate-syndication","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e91d0130880b83af11e625493f0102098580f1211f502d11d4287b3d3420d05d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-15","l":"Real Estate Project Costs","u":"/asc/360/970/#b-15-real-estate-project-costs","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f0bfab46c90de8e90bc503590a138106d751da64d40505afcc8d005ac75c8de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-970-25","l":"Recognition","u":"/asc/360/970/#25-recognition","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8a1a0fcc875a32a8796afa0fc8114e460bf6de26e40e8d10406ce27526ef61f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-25","l":"Real Estate Syndication","u":"/asc/360/970/#b-25-real-estate-syndication","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f83bb3e160ccd189f25e12cb7429185c09d99f93660fc6dc37691dfbe5c44506","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-25","l":"Real Estate Project Costs","u":"/asc/360/970/#b-25-real-estate-project-costs","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35b7938897e9fe6dd774816d71c0d429bf217684baebb470ed86555f754dbd8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-25","l":"Capitalized Project Costs","u":"/asc/360/970/#h-25-capitalized-project-costs","x":"Real Estate Project Costs · 360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f36b0d3cdfb35e068e0fdf4ddafce15d168b01ce069a1fb7b031df45af37e9df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-25","l":"Assets Transferred Between Entities","u":"/asc/360/970/#h-25-assets-transferred-between-entities","x":"Real Estate Project Costs · 360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:167f8e8166e9e7f608fe83b2da8a3a394f736b8cf7e4dfb2b0055949de6cd837","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-25","l":"Other Considerations","u":"/asc/360/970/#h-25-other-considerations","x":"Real Estate Project Costs · 360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3acff60d7e46f2c0cf1f38ab4520d4a56600c91394a21db24c351939d47bdc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-970-30","l":"Initial Measurement","u":"/asc/360/970/#30-initial-measurement","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78823c84c05e8af94e6c7b3e7f389f60feb31b9681c26b860d1890713cb9eb28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-30","l":"Real Estate Project Costs","u":"/asc/360/970/#b-30-real-estate-project-costs","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fc8cd39de95cea59e51ca968727413b29faf2c1728b5194f0ca26d49beccb11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-30","l":"Allocation of Capitalized Costs","u":"/asc/360/970/#h-30-allocation-of-capitalized-costs","x":"Real Estate Project Costs · 360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f5dac01893804a9a816ca88bf75beb651aad5b2a8751c4756747ba02163878e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-970-35","l":"Subsequent Measurement","u":"/asc/360/970/#35-subsequent-measurement","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79713c2a3bd2cb86b643f04db86ab802c107a8003398726655091294ad19e53b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-35","l":"Real Estate Project Costs","u":"/asc/360/970/#b-35-real-estate-project-costs","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:811bd89984c8cde83d38269be7b42bebdc4243c9903f66ba07390ea91323e152","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-35","l":"Real Estate Donated to Government Agencies","u":"/asc/360/970/#h-35-real-estate-donated-to-government-agencies","x":"Real Estate Project Costs · 360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c62a59c207f0dd8fc95ce786083f9b3c3fe997cfbe917f361566fde446f40c5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-35","l":"Changes in Use of Real Estate Acquired for Development","u":"/asc/360/970/#h-35-changes-in-use-of-real-estate-acquired-for-development","x":"Real Estate Project Costs · 360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e03fa53da434485a74ee80b10f1b0155a6004d2bbaa19f24c919efbffd93bbb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-35","l":"Recoverability","u":"/asc/360/970/#h-35-recoverability","x":"Real Estate Project Costs · 360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f73e38253d5c2c00c76877db22ce3a11506f4b32b4397febbb376d21e40efca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-970-40","l":"Derecognition","u":"/asc/360/970/#40-derecognition","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b233e39545da26392566e217283a342e1852be8d22d288cd60ebc7594f6f96af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-40","l":"Real Estate Project Costs","u":"/asc/360/970/#b-40-real-estate-project-costs","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:608560978148380cb7be29e6bfcb3cae40c875ae1a5f53775e5dfd27e3b95658","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-40","l":"Abandonments","u":"/asc/360/970/#h-40-abandonments","x":"Real Estate Project Costs · 360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55ca271b196036914ac827dd6bacbb2941b4c0210739d184e42a4298498e98f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-970-55","l":"Implementation Guidance and Illustrations","u":"/asc/360/970/#55-implementation-guidance-and-illustrations","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d01db0a8891d2a0f450cb074cde701dbf64625438260a6a175b663146923e00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-55","l":"Real Estate Syndication","u":"/asc/360/970/#b-55-real-estate-syndication","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a188f5246333fac3d162e49e25daf222d7f14d5b195d54897aca10193398fa20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-55","l":"Implementation Guidance","u":"/asc/360/970/#h-55-implementation-guidance","x":"Real Estate Syndication · 360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ba10bb29eacb2cca5356561bc19fc712bfd62c3f0592ca1a869f2e8c6c5cc80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-55","l":"Real Estate Project Costs","u":"/asc/360/970/#b-55-real-estate-project-costs","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f119fb13832a5da815b6d3a71d2e3f5988b3cadf944e8da1421e71227dd7ec7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-970-S00","l":"Status","u":"/asc/360/970/#sec-00-status","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b9473e6ccc4dfa159ee13056339ec51c8d16a1516a05e983d3c4841fe3bd1fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-970-S50","l":"Disclosure","u":"/asc/360/970/#sec-50-disclosure","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf6d41f16b4aee79a8ad3fac269b49ac45245d2df766cfe25df144fd11192ea3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-S50","l":"Supplemental Schedules","u":"/asc/360/970/#h-S50-supplemental-schedules","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ab6a7b12d996571b0432590962a9412386696e422a63a9380987762dd89090e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-970-S99","l":"SEC Materials","u":"/asc/360/970/#sec-99-sec-materials","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bdca000f4f8e45b994b26c1f5dc2dbd3ce98ea65e8027f42a9b4194e8a886b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-970-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/360/970/#h-S99-sec-rules-regulations-and-interpretations","x":"360-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d545635e14509db5b27ad0a514ce17f62277962569e224969d818567296d4cb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-972","l":"Real Estate—Common Interest Realty Associations","u":"/asc/360/972/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:339f7044000357997d591746fbe13e79b4684eb466ff422fd0caec84feefbd27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-972-05","l":"Overview and Background","u":"/asc/360/972/#05-overview-and-background","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:579ead38c01bb71a8193eff7aa5ae5cf80b6d4082ad3f83757489fecf6e8d4e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-972-15","l":"Scope and Scope Exceptions","u":"/asc/360/972/#15-scope-and-scope-exceptions","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:526f70c18bdc3c776eccbb2b52e3148638331b1c6766b2fc60a2e5dc433d2b05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-972-15","l":"Overall Guidance","u":"/asc/360/972/#h-15-overall-guidance","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fddf170d23c3fb5dad31e0c72333b0ab7b26c89030645c198705dfdfa5b0d4fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-972-25","l":"Recognition","u":"/asc/360/972/#25-recognition","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f78105bef0e2037dd5c5722ef44613bc21a8d386bf8ecb933019baa7fd1635eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-972-25","l":"Common Real Property","u":"/asc/360/972/#h-25-common-real-property","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57761cd926f532588a0a706e6bebb42e78c76d284c952e03fd66e30af6947d31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-972-25","l":"Real Property Directly Associated with the Units","u":"/asc/360/972/#h-25-real-property-directly-associated-with-the-units","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0365cbb3a8e3db5393620ba8d7d314596fdc53e86fe1f6b4093efcd42bc54718","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-972-25","l":"Real Property Not Directly Associated with the Units","u":"/asc/360/972/#h-25-real-property-not-directly-associated-with-the-units","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a825731f5011c579b0c03a308deaa3b428a42659d06f576be46abb8404ef6d9a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-972-25","l":"Personal Property","u":"/asc/360/972/#h-25-personal-property","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:179b8bf0b973d4ba8166c3e6d5ce737260d140090d3cd3f437be284527755c89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-972-30","l":"Initial Measurement","u":"/asc/360/972/#30-initial-measurement","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c445f63accde1b6aed05450b73eb4075a8dbe91bea14e45fa10ede6a1b896941","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-972-35","l":"Subsequent Measurement","u":"/asc/360/972/#35-subsequent-measurement","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28664a51d65eef268aea1146766b120a4a18c008fd325050b45a92386b816bec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-972-50","l":"Disclosure","u":"/asc/360/972/#50-disclosure","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a33f630ccdad3f5c9b7e92e1100f9dcbbd8a1848ba0971add949c2c3b1d7eb77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-972-50","l":"General Information","u":"/asc/360/972/#h-50-general-information","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:738ef4b17232ae3d55afc9bb788de0d91ee19f99249c254f08cd911e86d9db51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-972-50","l":"Depreciation","u":"/asc/360/972/#h-50-depreciation","x":"360-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:413f0903f1141c89eee934d1a48c73558e434c65ae23a3db1079fdba4ef151f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"360-980","l":"Regulated Operations","u":"/asc/360/980/","x":"360 Property, Plant, and Equipment","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fbcbefe735fba1caa74065957fbe90b5cead519bcb340f29bbcb818620a3c0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-980-05","l":"Overview and Background","u":"/asc/360/980/#05-overview-and-background","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54e6ad5b9bf08cdf09f37359b9eaeba4361e046bd656f8f98933e50c9907cee6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-980-15","l":"Scope and Scope Exceptions","u":"/asc/360/980/#15-scope-and-scope-exceptions","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c01fbc8eaaf5f15e9ce7bcc75b6de21925fb151a0dc164ec3a2ce540a7ab7b39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-980-15","l":"Overall Guidance","u":"/asc/360/980/#h-15-overall-guidance","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:563861051bcf82a58d28a2cda5fa62afb9680c81262e3b2e6c537e27940f6d52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-980-25","l":"Recognition","u":"/asc/360/980/#25-recognition","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2705abe6d949439c803d2e32b70e4d6a3a8dccfc6284cdec544a726319a3090a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-980-25","l":"Allowance for Funds Used During Construction","u":"/asc/360/980/#h-25-allowance-for-funds-used-during-construction","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:401675c9dc541f2a20ba46204021293985b1aad1983adc15596a30e5a5926a94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-980-35","l":"Subsequent Measurement","u":"/asc/360/980/#35-subsequent-measurement","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a81d7d3eb8630e076c5a9a5bc1d2c44dc69f79a7c9b4f3b810f7ba4e4f311036","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-980-35","l":"Abandonments","u":"/asc/360/980/#h-35-abandonments","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:795a160c8342ec3c92e6b9984fab2218b241994d38abfb16990b9b74787cfabc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-980-35","l":"Cost Disallowances","u":"/asc/360/980/#h-35-cost-disallowances","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2f8c259322ec5cfa22ca6113f1353b91334c897cdf1d0176f6abe15df3b5872","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-980-55","l":"Implementation Guidance and Illustrations","u":"/asc/360/980/#55-implementation-guidance-and-illustrations","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd30405680cd1239ee1f071297cbbf25be4ebf26fc4dc2561a929b762a12748d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-980-55","l":"Illustrations","u":"/asc/360/980/#h-55-illustrations","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2583f995a3b100e4d29a3c9b55b80ad6cfd2ae9d956edd6c0d25676cd21fea48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-980-S00","l":"Status","u":"/asc/360/980/#sec-00-status","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3fc8be1925ddbee4a15251f0e9d65aba6e1eb5e3982f3df2573ef67f4e36713","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-980-S45","l":"Other Presentation Matters","u":"/asc/360/980/#sec-45-other-presentation-matters","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8100d98f443d606e88b5537bd84c31831ed3fc3a6e27e0b23d167922c311961","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-980-S45","l":"Classification of Charges for Abandonment and Disallowances","u":"/asc/360/980/#h-S45-classification-of-charges-for-abandonment-and-disallowances","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0eeb8c18547ff3ce19d4370770628ebc75f46da96303549ff1037b9318314e81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-980-S50","l":"Disclosure","u":"/asc/360/980/#sec-50-disclosure","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e36c1291573d0f6fa6d8145ee0257de7a9a5cf7d21c71d3c3a3967a1cf95916","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-980-S50","l":"Tangible and Intangible Utility Plant","u":"/asc/360/980/#h-S50-tangible-and-intangible-utility-plant","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a75243b83f0c4d0d2f458b363151a21f1668eb6c3edf623b61cb2960ca653c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-980-S50","l":"Jointly Owned Electric Utility Plants","u":"/asc/360/980/#h-S50-jointly-owned-electric-utility-plants","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c222e430d04416ad86fbb12a0664fd1f3accb2e92f2aaef8c3acc4870cd1de69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"360-980-S99","l":"SEC Materials","u":"/asc/360/980/#sec-99-sec-materials","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:492fbd3ba48c2bda2f5c9872defc273499b851f45098b9e7e534d99e9c43697f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"360-980-S99","l":"SEC Staff Guidance","u":"/asc/360/980/#h-S99-sec-staff-guidance","x":"360-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:534679598c2c203506690e8716b4823f25f976c9bd221946c89517e0f7aa409f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-10","l":"Overall","u":"/asc/405/10/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d1439c20cfc86143e8b77e0d63b41a01efbd3dcbe29096d30ba1ce6bd6e22e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-10-05","l":"Overview and Background","u":"/asc/405/10/#05-overview-and-background","x":"405-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:529ac00200ff176df4fdc6c157513c74376f1a3f9aa6cb5b3ec230aac7760838","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-10-S00","l":"Status","u":"/asc/405/10/#sec-00-status","x":"405-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdda554506b221a32b322d0fff5ab352b5148080f409055b55ea410be6d03cae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-10-S99","l":"SEC Materials","u":"/asc/405/10/#sec-99-sec-materials","x":"405-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f43e794292a53a82d3a8fe989a607c99852181494b654de76b6ad01d98dfdf69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-10-S99","l":"SEC Staff Guidance","u":"/asc/405/10/#h-S99-sec-staff-guidance","x":"405-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9dd34123e912d5bec3f233243bd5e378ea4af6daa8647a803bd86227ba2d0d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-20","l":"Extinguishments of Liabilities","u":"/asc/405/20/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81f9a660b1a09120762e9671357b5223d11c02b23efb59c20d4ad0ce95736442","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-20-05","l":"Overview and Background","u":"/asc/405/20/#05-overview-and-background","x":"405-20 Extinguishments of Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22145866d4fbf4dfaa5ce8756988db3f88c82a3cdf91afd69da07a6a6e0472fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-20-10","l":"Objectives","u":"/asc/405/20/#10-objectives","x":"405-20 Extinguishments of Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e54808621567965caa1271dcf1f266287d7ac6d92c23886c5e9a939e8fee678e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-20-15","l":"Scope and Scope Exceptions","u":"/asc/405/20/#15-scope-and-scope-exceptions","x":"405-20 Extinguishments of Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36ceced45d13e793a4adb164ec9360a5daf0fd0f5eec1b261602423ab2abcd77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-20-15","l":"Entities","u":"/asc/405/20/#h-15-entities","x":"405-20 Extinguishments of Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7681b587de3cc2769a6d58427c3b10e22b8cafe5d67d6b2d40208492c8123ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-20-15","l":"Transactions","u":"/asc/405/20/#h-15-transactions","x":"405-20 Extinguishments of Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4fb8d76673342cef742347d2eee813de59bb5fdb5c9977478f28f878db178b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-20-40","l":"Derecognition","u":"/asc/405/20/#40-derecognition","x":"405-20 Extinguishments of Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:844bf4b47c9942aa0bcde2e35fc9a5afff37e55cb4ad2c64400259dee3bc414e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-20-40","l":"Prepaid Stored-Value Products","u":"/asc/405/20/#h-40-prepaid-stored-value-products","x":"405-20 Extinguishments of Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4c825f595e9561a80596c3a58672a17bfc268c46d9677e153711ff1227f832d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-20-50","l":"Disclosure","u":"/asc/405/20/#50-disclosure","x":"405-20 Extinguishments of Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3915aad67ed2cefc5e2f14e52e1ddb99f801d95ea7b45d0f9e4beeb601998446","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-20-50","l":"Prepaid Stored-Value Products","u":"/asc/405/20/#h-50-prepaid-stored-value-products","x":"405-20 Extinguishments of Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8feaef3c50d4727e69ead20c54b34a837295a89fb4f5a52cb4fbb9748540c5fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/405/20/#55-implementation-guidance-and-illustrations","x":"405-20 Extinguishments of Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ecd0041ad57d59d82ebc5652ae2dfc5a8797fcb2733f5931a89967958dfb728","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-20-55","l":"Implementation Guidance","u":"/asc/405/20/#h-55-implementation-guidance","x":"405-20 Extinguishments of Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd68bb308cdd86a868aabc3f52784452f65c80ee5064ae11f2883bdc5bfabace","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-20-65","l":"Transition and Open Effective Date Information","u":"/asc/405/20/#65-transition-and-open-effective-date-information","x":"405-20 Extinguishments of Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23aead7e7594ee8c31140be526d1931b6c18fc8403528c4d0f101ecaebfc4a33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-30","l":"Insurance-Related Assessments","u":"/asc/405/30/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:553668bb0eef112e0826b59feb82679133462a0762590b57d65cb8c6c8200317","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-30-05","l":"Overview and Background","u":"/asc/405/30/#05-overview-and-background","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af8c7766720a60a8cdf1bf7aa8bba29ff801027926e7c1f049fbd4a8ad8780bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-30-05","l":"State Guaranty Funds","u":"/asc/405/30/#h-05-state-guaranty-funds","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e279e7edc1457cb4e94b4516f40c4777a5c8d65c6fc7ad4b354f2c3f0b0de0d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-30-05","l":"Other Insurance-Related Assessments","u":"/asc/405/30/#h-05-other-insurance-related-assessments","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:090de81ab328959bf1fa912ff3dee3decab526bc981358ee100f3655d3776054","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-30-10","l":"Objectives","u":"/asc/405/30/#10-objectives","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50525b484ffe5396c75f8e653e48abd4029aefab99854eb53acfdc47d54c40b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-30-15","l":"Scope and Scope Exceptions","u":"/asc/405/30/#15-scope-and-scope-exceptions","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c26a7a5d18418949232bc13f76a3da34241badb5ecee3cec49cf3ba115bfb06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-30-15","l":"Entities","u":"/asc/405/30/#h-15-entities","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5857288ce1aca08fddcf5093fe965809803728cc8d95fb5087a7f0c4b9cb36ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-30-15","l":"Transactions","u":"/asc/405/30/#h-15-transactions","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48276b24842692578555532b2db6b9fb4c1bf947ea85f41b1519ba05cf3ea904","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-30-25","l":"Recognition","u":"/asc/405/30/#25-recognition","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b874e95c1181b9304222df8123fc4f4b46ae2e95580fb9966b24fcac9e6ca6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-30-25","l":"Reporting Liabilities","u":"/asc/405/30/#h-25-reporting-liabilities","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9286a9948e7fd7a85b97912e2c6f05bce25feb71864317c8f51649056d43130b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-30-25","l":"Applying the Recognition Criteria","u":"/asc/405/30/#h-25-applying-the-recognition-criteria","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e63992b3f409db45b12740d0a2850c8b4b00d80d5cb5c57640a95755530d105","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-30-25","l":"Asset for Premium Tax Offsets and Policy Surcharges","u":"/asc/405/30/#h-25-asset-for-premium-tax-offsets-and-policy-surcharges","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d6f157a7bca7566d3319f5cee373f169d10feb4c2a77bee0b10e2970a1ed05e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-30-30","l":"Initial Measurement","u":"/asc/405/30/#30-initial-measurement","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b24bbe08268ad8bfbe63c7ced8de1520679f3697d54c951dfcc190a2012c821f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-30-30","l":"Estimating the Liability","u":"/asc/405/30/#h-30-estimating-the-liability","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75b66e9c9e548540e43327c935bf7682fa217a2856bb7afde01a72e00e3e87bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-30-30","l":"Present Value Measurement of the Obligation","u":"/asc/405/30/#h-30-present-value-measurement-of-the-obligation","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73498a81cff9832737a9ed2eb1f32972f65c2ff30c0b76b5bad0fe4b3ad12784","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-30-30","l":"Asset for Premium Tax Offsets and Policy Surcharges","u":"/asc/405/30/#h-30-asset-for-premium-tax-offsets-and-policy-surcharges","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4a85206056d860a2a78a9085ab5b1d4b8a9ae4c2265bc245504b47e3ef22588","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-30-35","l":"Subsequent Measurement","u":"/asc/405/30/#35-subsequent-measurement","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ad359a23f0bc82352438fe0273835166cb1ebac2f5939a96105ddf455db6a54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-30-35","l":"Asset for Premium Tax Offsets and Policy Surcharges","u":"/asc/405/30/#h-35-asset-for-premium-tax-offsets-and-policy-surcharges","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be0832b9829214e71ed07287a6eab2ec1b4a35bf15a29077dcf2e610d4ae69c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-30-50","l":"Disclosure","u":"/asc/405/30/#50-disclosure","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b80ca7d3451a5bf55eae4323733d9048d4f719b782dd5099605048e08159a2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/405/30/#55-implementation-guidance-and-illustrations","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f1b21c19771f02784de356692add2e3be79912edf30f64b6a12f575ccc99290","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-30-55","l":"Illustrations","u":"/asc/405/30/#h-55-illustrations","x":"405-30 Insurance-Related Assessments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3c984c9343043ae52d9bbdfad8bbfcc2c03b006d3d032b03b095a1685ae3962","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-40","l":"Obligations Resulting from Joint and Several Liability Arrangements","u":"/asc/405/40/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad4f05011eae38ecfd3284867c8f7573f64c026c7e45e882fa10e256b8b62970","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-40-05","l":"Overview and Background","u":"/asc/405/40/#05-overview-and-background","x":"405-40 Obligations Resulting from Joint and Several Liability Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2ec3d0d805c80e878dd1f67120dee074f9da4460ac27c4901bc1957daf19a08","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-40-05","l":"Overall Guidance","u":"/asc/405/40/#h-05-overall-guidance","x":"405-40 Obligations Resulting from Joint and Several Liability Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88b34c384bdb3483f3a919b8233ffffc20636b78eebe78e36395d06d64a8361a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-40-15","l":"Scope and Scope Exceptions","u":"/asc/405/40/#15-scope-and-scope-exceptions","x":"405-40 Obligations Resulting from Joint and Several Liability Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01b57ec1fe98b97e6d77d54009ae5051535d1a9d34e3ac2e60450562601d0384","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-40-15","l":"Overall Guidance","u":"/asc/405/40/#h-15-overall-guidance","x":"405-40 Obligations Resulting from Joint and Several Liability Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd9cb02802ff0acf9528790cf44b17bfec43b9ea9ae389d732d892a50237405c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-40-25","l":"Recognition","u":"/asc/405/40/#25-recognition","x":"405-40 Obligations Resulting from Joint and Several Liability Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecdf77b61e4e5e92b560bfa115fa549940127f4ace49a5ae48fc57104f211126","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-40-30","l":"Initial Measurement","u":"/asc/405/40/#30-initial-measurement","x":"405-40 Obligations Resulting from Joint and Several Liability Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee505b1239f3c1793881e626f634bfd5a2547759bd30efee2f3243742bf25e4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-40-35","l":"Subsequent Measurement","u":"/asc/405/40/#35-subsequent-measurement","x":"405-40 Obligations Resulting from Joint and Several Liability Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bf5047a06e2f136a75fd90d03f83c8ee84ba565daaf1b4ff0cfa90bdad04e6d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-40-50","l":"Disclosure","u":"/asc/405/40/#50-disclosure","x":"405-40 Obligations Resulting from Joint and Several Liability Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:914541c430d4d2cea53fd087b1e9ac689dfbeb0fe069f0c658ed98295d7f697e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-40-65","l":"Transition and Open Effective Date Information","u":"/asc/405/40/#65-transition-and-open-effective-date-information","x":"405-40 Obligations Resulting from Joint and Several Liability Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:427c14dc4a70274898897a822ef82191fd8b5a674cb84e562cda81a676567fa8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-50","l":"Liabilities—Supplier Finance Programs","u":"/asc/405/50/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a496177354dcca2d4e54941b059beeb2bdeb47a54adeacdded6412ac9567636","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-50-05","l":"Overview and Background","u":"/asc/405/50/#05-overview-and-background","x":"405-50 Liabilities—Supplier Finance Programs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d935d44ae04a88b413f83c98437beeec08de333bfea667635b828aed404a1ae4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-50-10","l":"Objectives","u":"/asc/405/50/#10-objectives","x":"405-50 Liabilities—Supplier Finance Programs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c28bf14c1e13b646c52954bcc24c1442cefc12fbc8823da8e6cb90c05f33a597","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-50-15","l":"Scope and Scope Exceptions","u":"/asc/405/50/#15-scope-and-scope-exceptions","x":"405-50 Liabilities—Supplier Finance Programs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81fde433ded8a79547d54dc7e35410990270bdf2211af4a9e61b0fa3ff941a40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-50-15","l":"Entities","u":"/asc/405/50/#h-15-entities","x":"405-50 Liabilities—Supplier Finance Programs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cca1e3dd32177301daa77bcbb5b693c05322d1eb10db1b2c1279bfd1fdf5ea37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-50-15","l":"Transactions","u":"/asc/405/50/#h-15-transactions","x":"405-50 Liabilities—Supplier Finance Programs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ae4d7ae20d292e94dbe4af3eb8f8617c7b093c8c26d7ff54f72012efe2dcb63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-50-50","l":"Disclosure","u":"/asc/405/50/#50-disclosure","x":"405-50 Liabilities—Supplier Finance Programs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39c9f4496267d17705604229ec7c4f004ace0486f29eaa6f49bf1d2ddef8814e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-50-55","l":"Implementation Guidance and Illustrations","u":"/asc/405/50/#55-implementation-guidance-and-illustrations","x":"405-50 Liabilities—Supplier Finance Programs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a542d0aa200e28d40755048888a7a60c17f69a493b7afe7c687870321b92bfc5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-50-55","l":"Illustrations","u":"/asc/405/50/#h-55-illustrations","x":"405-50 Liabilities—Supplier Finance Programs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34aaa94ec1b8586aca4f96ba669e3ceea21431c3f34fc22fdf9334c81f4c71e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-50-65","l":"Transition and Open Effective Date Information","u":"/asc/405/50/#65-transition-and-open-effective-date-information","x":"405-50 Liabilities—Supplier Finance Programs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e6424310439d64d926d5d3438accf51d8620997f2cfff815d4444806163fa46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-905","l":"Agriculture","u":"/asc/405/905/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f69c4fb9cd88a1f5cd24a443df25527ce7436725ca405374c5a027357b2548d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-905-05","l":"Overview and Background","u":"/asc/405/905/#05-overview-and-background","x":"405-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2554606811bae9507ed324218f4053d93fb99c4f64adce500b786dd00726b28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-905-05","l":"Cooperatives","u":"/asc/405/905/#b-05-cooperatives","x":"405-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9982723abd593c562b01f00fbadba58086f84eac07cd67eeab82c1afcea9ed55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-905-15","l":"Scope and Scope Exceptions","u":"/asc/405/905/#15-scope-and-scope-exceptions","x":"405-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3496ce221ac1c489b3877360c94f1c197c0d76ebedf7d8c10b2d8a2765d5a7b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-905-15","l":"Overall Guidance","u":"/asc/405/905/#h-15-overall-guidance","x":"405-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a5d6c2ce71d540791bd8ad7521c8663739b5792f0f7ae084327ba7a3c6ac601","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-905-15","l":"Cooperatives","u":"/asc/405/905/#b-15-cooperatives","x":"405-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e26c453496234d6aa5844df0c8f7e31cb29304dcc49add349515d37e219c944f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-905-25","l":"Recognition","u":"/asc/405/905/#25-recognition","x":"405-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe068cd18d088dbf8246e4a35e895111116b7384315c18e804674e5dc587fddd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-905-25","l":"Cooperatives","u":"/asc/405/905/#b-25-cooperatives","x":"405-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26e9943eb383da36e6f1b2e1e1e77721def5c98989f3de6905d49a02e72f0a2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-905-25","l":"Pooling Cooperatives","u":"/asc/405/905/#h-25-pooling-cooperatives","x":"Cooperatives · 405-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e095c5175366ca058c40d133600a0de677d28477c32b35a92c5b30b92a89b2cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-905-25","l":"Marketing Cooperatives","u":"/asc/405/905/#h-25-marketing-cooperatives","x":"Cooperatives · 405-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80ebb40762743e85b9da9e0e8aba545d96d33e704cc24af4526c6ddaff1c84b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-905-30","l":"Initial Measurement","u":"/asc/405/905/#30-initial-measurement","x":"405-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd082c2a9a73c70a8db8e2ab68830df2ccbb363bff74be2bc4a9eacb98ff26ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-905-30","l":"Cooperatives","u":"/asc/405/905/#b-30-cooperatives","x":"405-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2488f7d820ec64f597bc347ab1d06e791b73f46ecd55edb748d5251c4f5d04d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-905-30","l":"Retains","u":"/asc/405/905/#h-30-retains","x":"Cooperatives · 405-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a9e55316c4a84389800b32f25e08bf5ec44cc79742a20a4ee7af31bef777d6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-910","l":"Contractors—Construction","u":"/asc/405/910/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2c2fabd0d6b6e339fc0d44b2adb1239db6dadeacc521e549a7b4d39def01d75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-910-05","l":"Overview and Background","u":"/asc/405/910/#05-overview-and-background","x":"405-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:627a082da433b4ba894b11be05c0f8a5d4f0f7f74d76c5713b6866c7f9c6f658","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-910-15","l":"Scope and Scope Exceptions","u":"/asc/405/910/#15-scope-and-scope-exceptions","x":"405-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2119df8d02b6dff4ca7573bb5c0d98e622a3bdc8f96a96b714fa893dbc4c640c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-910-45","l":"Other Presentation Matters","u":"/asc/405/910/#45-other-presentation-matters","x":"405-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53c4ebaa4bb02aef637638c08a1dae3365adc9e8ce3432405a16c5c3d76767b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-910-50","l":"Disclosure","u":"/asc/405/910/#50-disclosure","x":"405-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0de1d62548d5e38be0339502484b68c440c99359193eeedaa9ecae434a0e3547","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-912","l":"Contractors—Federal Government","u":"/asc/405/912/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:133ce8c2ae2803096611beb8734819c0ad9d56358b828d26b9efedc4778ed801","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-912-05","l":"Overview and Background","u":"/asc/405/912/#05-overview-and-background","x":"405-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f951f85aa29fd78d3dcc0a11c060113499b0f85061b54675cfb831f66a864673","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-912-15","l":"Scope and Scope Exceptions","u":"/asc/405/912/#15-scope-and-scope-exceptions","x":"405-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e95e788b685e576033c76e26dad0f8c6f94625dbf674c5480279f6b14318b55f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-912-15","l":"Overall Guidance","u":"/asc/405/912/#h-15-overall-guidance","x":"405-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b74d32fc16f3d502c0e5845e01131904e0ed78f0ed41de350a5f38faea92d0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-912-25","l":"Recognition","u":"/asc/405/912/#25-recognition","x":"405-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b8d0ea45a78c952d29c43cca1036fec8e1116c97ecbf717fa74c4e95084747f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-912-25","l":"Progress Payments","u":"/asc/405/912/#h-25-progress-payments","x":"405-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70f22b8ec4b02b8a88a5751f8834a04d72287524b7b166c4c1695f3da22f40bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-912-45","l":"Other Presentation Matters","u":"/asc/405/912/#45-other-presentation-matters","x":"405-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:807a3ca5fa5ed61b928e7bba06a70064c152e650382ff7ffdc3adcd3b52df177","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-912-45","l":"Balance Sheet","u":"/asc/405/912/#h-45-balance-sheet","x":"405-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cce3def04b8706dac9f1fb6ab754d7a319fb9b22fb8e119d449031ef04c94d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-912-45","l":"Cash Flow Statement—Progress and Advance Payments","u":"/asc/405/912/#h-45-cash-flow-statement-progress-and-advance-payments","x":"405-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aba47df471eb6d4b651da480c9e6ea18df94fb0a79fb103da1f6d143b5bf8fd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-912-50","l":"Disclosure","u":"/asc/405/912/#50-disclosure","x":"405-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b471cd7c5144b80b799a7e9cae57452ee9a3f306e1392ec7d109c0876b6f61c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-912-50","l":"Termination Claims","u":"/asc/405/912/#h-50-termination-claims","x":"405-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4212d7d1f96c742fffa497cda17ac3ffa52ea6403ee8dc3aaa8a5092c2e110e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-920","l":"Entertainment—Broadcasters","u":"/asc/405/920/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84db644f9396926dd4794200293922ddd8ab93ff61d97047b2622e480f9638ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-920-05","l":"Overview and Background","u":"/asc/405/920/#05-overview-and-background","x":"405-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8918ad3fe70280f80f7aa7c2a79958442e213e7dc0394ec800000f3c9c71133","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-920-15","l":"Scope and Scope Exceptions","u":"/asc/405/920/#15-scope-and-scope-exceptions","x":"405-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96ba8e83a86e978cc176766de27e579b04b8fb9dd128ea8de299e311957a4557","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-920-15","l":"Overall Guidance","u":"/asc/405/920/#h-15-overall-guidance","x":"405-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdc4ebce98e036c0f800acf7a76e8000c1428204a3e389bb6123c174f71dce63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-920-25","l":"Recognition","u":"/asc/405/920/#25-recognition","x":"405-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2afd399e88a0ed492695a3213b0971127649d951a59a5b15ba82a19d9a92d1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-920-25","l":"License Agreement for Program Material","u":"/asc/405/920/#h-25-license-agreement-for-program-material","x":"405-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9713acbb5a632c8ca64f3ed3833825a376197c15887506025d797f5d70043657","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-920-30","l":"Initial Measurement","u":"/asc/405/920/#30-initial-measurement","x":"405-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb2d28e2841ba489211cda32f30843a14e41f3bdc03e373d3116d343bad99c6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-920-30","l":"License Agreement for Program Material","u":"/asc/405/920/#h-30-license-agreement-for-program-material","x":"405-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c51a2931f731f7f7d16d20be27d3ef4bdaca2e266a5b645d9e0f9fe4f56d8575","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-920-45","l":"Other Presentation Matters","u":"/asc/405/920/#45-other-presentation-matters","x":"405-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a087a348e97f4c1c4dbc21e0a8782e037c40253e83ad6c784bb09e4643a79afc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-920-45","l":"License Agreement for Program Material","u":"/asc/405/920/#h-45-license-agreement-for-program-material","x":"405-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c675ad34b56afaab2c8313d90910688b12752a118bddd3de8dcb5f5752e481df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-920-55","l":"Implementation Guidance and Illustrations","u":"/asc/405/920/#55-implementation-guidance-and-illustrations","x":"405-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8883636fcc2f561c26a8abed5971168ca2aadd8de964247cc8fbf7bc124fc6bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-920-55","l":"License Agreement for Program Material","u":"/asc/405/920/#h-55-license-agreement-for-program-material","x":"405-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12b8a25dbb953663d8f9940e88d2cb3df2e8108f8113cefa849372a4ccf8b8bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-924","l":"Entertainment—Casinos","u":"/asc/405/924/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ede3131c1deb9218e88771887a0b4a1683cca8c59e049ea607571ca50eae077","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-924-05","l":"Overview and Background","u":"/asc/405/924/#05-overview-and-background","x":"405-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc3d855c6cf4405f361ac199596f566ba323d67e866eb84657f9018bff2e9772","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-924-15","l":"Scope and Scope Exceptions","u":"/asc/405/924/#15-scope-and-scope-exceptions","x":"405-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2d3158293116e357c286173f135651df552d55d5563ba77b6287f643fd3ed14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-924-15","l":"Overall Guidance","u":"/asc/405/924/#h-15-overall-guidance","x":"405-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:271e5075ae6462a400b21eca43aa368527b94020229f91ba3770a8bcd0775daf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-924-25","l":"Recognition","u":"/asc/405/924/#25-recognition","x":"405-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b887c71f1c7fd58ae51a4329798cd45ec797b058a3fb40a79e05c5a6da4f1b16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-924-25","l":"Gaming Chips","u":"/asc/405/924/#h-25-gaming-chips","x":"405-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d46a39dcbf37e80535c7db7c58e0e8c7d84f1d7ef2e3fe5ff317461951eaeae5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-924-25","l":"Jackpot Liabilities","u":"/asc/405/924/#h-25-jackpot-liabilities","x":"405-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c93f8686b4488993b73c4fa01340691e2d25206313812e2a182f6ba0548aaffb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-924-35","l":"Subsequent Measurement","u":"/asc/405/924/#35-subsequent-measurement","x":"405-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96f277560ab3dfa7cb9bbd2516fd651edf4a81f2820085585ebd3dcbbc635841","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-924-35","l":"Unredeemable Gaming Chips","u":"/asc/405/924/#h-35-unredeemable-gaming-chips","x":"405-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87f370d8f3f04a128a55e854207fb6c23e8b4ab5e8bad9c4fc94ba24bc4aebc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-924-55","l":"Implementation Guidance and Illustrations","u":"/asc/405/924/#55-implementation-guidance-and-illustrations","x":"405-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5db74b1426aa93458282575f66f2d410d38fd12c02941cbe8d1c6585e728ab62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-924-55","l":"Implementation Guidance","u":"/asc/405/924/#h-55-implementation-guidance","x":"405-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3754aa6598a5a790ad880aeb4c67768deff0bf5cac62e7d564fb75b327830348","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-926","l":"Entertainment—Films","u":"/asc/405/926/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e6eaf1fa79a3fd940b39bc10d38b83383f26792d13b677fc052d8420b041b9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-926-05","l":"Overview and Background","u":"/asc/405/926/#05-overview-and-background","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f91cdb310560106ad47e7ceae1d6baca604d08aa4bf89ee070f801ecc1211f6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-926-15","l":"Scope and Scope Exceptions","u":"/asc/405/926/#15-scope-and-scope-exceptions","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d28fc5ded26a7766881cbad6b5cd3e8113e8381fb0b4a4899319564ae00e0e7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-926-15","l":"Overall Guidance","u":"/asc/405/926/#h-15-overall-guidance","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb20effddce5ea1bf5f2d19a149981f5f23c9e066b87ce6393deefe6e07a4109","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-926-25","l":"Recognition","u":"/asc/405/926/#25-recognition","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efac45a84bb85607d375da2356d941690c66544454fb0e102859f999324650b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-926-25","l":"Participation Costs","u":"/asc/405/926/#h-25-participation-costs","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e41d23632e46ab8f7bcd4d6c600e2f0bf379d3c429ff5030e99d40e07406fd80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-926-25","l":"Costs Incurred for Insignificant Changes to a Film","u":"/asc/405/926/#h-25-costs-incurred-for-insignificant-changes-to-a-film","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cad2aeb5916e6da28258dbe847b51a36758e44dd840124f0c3b44db7d213a86a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-926-35","l":"Subsequent Measurement","u":"/asc/405/926/#35-subsequent-measurement","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15398a858288db68edc4d25ced2e5a06ef6fadfa223bda093fc42f047f583f84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-926-35","l":"Ultimate Participation Costs","u":"/asc/405/926/#h-35-ultimate-participation-costs","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80d10285e11c57473c6afdeb4d6d4788bb5bacd5f4cd7ad9cf5305d7fbe217e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-926-50","l":"Disclosure","u":"/asc/405/926/#50-disclosure","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5eea791c1f1a15faa32f3db1ea0980b7d48c07edbec5c8f80b8cf62019562ac4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-926-50","l":"Accrued Participation Liabilities","u":"/asc/405/926/#h-50-accrued-participation-liabilities","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbe0bfd604a20add1a6fa5f0301a402746c09c48e26cb9e61d8557120b85aa86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-926-50","l":"Participation Costs","u":"/asc/405/926/#h-50-participation-costs","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9af3fcfa7c9b1a6a5187f00e1c39b2d987a1691898e03d6355abf1132a5b0b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-926-55","l":"Implementation Guidance and Illustrations","u":"/asc/405/926/#55-implementation-guidance-and-illustrations","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1eaba49dd44565397ab4e715f199c0432dc6577d1db6709112340ffa7ecf928a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-926-55","l":"Illustrations","u":"/asc/405/926/#h-55-illustrations","x":"405-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:978b20ebff98bde78f3b3d933abca9f49e81dc024241d7736d69e6613e4e6078","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-928","l":"Entertainment—Music","u":"/asc/405/928/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3dc283fe777ab63d2edf03bbe857234eec4c1a7b18ca258a5adc7e29997ef0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-928-05","l":"Overview and Background","u":"/asc/405/928/#05-overview-and-background","x":"405-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0bb98fccdab38362934475c0b6d633f3632a365b6ed049fa0b490991c79b15d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-928-15","l":"Scope and Scope Exceptions","u":"/asc/405/928/#15-scope-and-scope-exceptions","x":"405-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2444633a8e4787b802e76ef6e996303f5d356041f770aabc755bc277e2e1ac0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-928-25","l":"Recognition","u":"/asc/405/928/#25-recognition","x":"405-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0b9445678ff7d5be3ba95c492d93657ba2f4e11d2f97c5efaed28256d84f5a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-928-25","l":"Licensee Accounting","u":"/asc/405/928/#h-25-licensee-accounting","x":"405-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d206fa36d2aed6fc88ffde49de3a48f4498a556ed9eb9a413be82b7f83b681e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-940","l":"Financial Services—Brokers and Dealers","u":"/asc/405/940/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffab72c62a5ed4de70b6ebab185d9b7a0de66e1971701036a43786eb008fa384","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-940-05","l":"Overview and Background","u":"/asc/405/940/#05-overview-and-background","x":"405-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95441b9dcf149af8b34343cde7d5977c09bf4d0df1d9aff69f26682b1e5be696","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-940-15","l":"Scope and Scope Exceptions","u":"/asc/405/940/#15-scope-and-scope-exceptions","x":"405-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16b21f79f8d0f079db00d71291eeff4ed6dc5f9a67d350d78641f04047ccb833","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-940-15","l":"Overall Guidance","u":"/asc/405/940/#h-15-overall-guidance","x":"405-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e94e805c6d5ce50c7f3b50f9b2f6c3fa3a45f75d65cbcc2970ea6ec07826e5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-940-45","l":"Other Presentation Matters","u":"/asc/405/940/#45-other-presentation-matters","x":"405-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f19ea1f7c5177d77a1b37ad733c4e55c9ec4f8f11c210beb255492e9eb333024","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-940-55","l":"Implementation Guidance and Illustrations","u":"/asc/405/940/#55-implementation-guidance-and-illustrations","x":"405-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a0e71378e30119e9b9e736bb1f1e0d324de927efdb2bebdd01df513b18fab47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-942","l":"Financial Services—Depository and Lending","u":"/asc/405/942/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d73a8db5e66eb9d44a0fe6891120769301be60b7f28ee369ce7b925d3291812f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-942-05","l":"Overview and Background","u":"/asc/405/942/#05-overview-and-background","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f415fe4e8c3f95b08704ed610b170c879ac2fbb9b29414c777e1fecafcdfbf85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-942-15","l":"Scope and Scope Exceptions","u":"/asc/405/942/#15-scope-and-scope-exceptions","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad253620b4fe615b94b15d98981f059c441b941e16267f57f3cac4c4823b4f66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-942-15","l":"Overall Guidance","u":"/asc/405/942/#h-15-overall-guidance","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03bd0609f94480ead1305b0a051ce629861e370a9da05ec8563e5bf24b3b79c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-942-25","l":"Recognition","u":"/asc/405/942/#25-recognition","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c62a3b495adb6f3d17a4089ea2e66e26f544656bfaaf8d45282ba8ef9982c743","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-942-25","l":"Short Sales of Securities","u":"/asc/405/942/#h-25-short-sales-of-securities","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:336d708387891caf251181513234f3b2c7fb32e50b67a9e12c4e832ddc486846","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-942-25","l":"Deposits","u":"/asc/405/942/#h-25-deposits","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b175b311968c05543254e944987e90f848cd8bd7de64264b188a14a73c600fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-942-25","l":"Member Deposits","u":"/asc/405/942/#h-25-member-deposits","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:349f051325623d09284bae418dc6a088335d9e66d42249b14282624be0d88c7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-942-35","l":"Subsequent Measurement","u":"/asc/405/942/#35-subsequent-measurement","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6aeed91688891be9dce74472ae0cabd5c47d98f0e88d05a5f1e56d7422e469af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-942-35","l":"Short Sales of Securities","u":"/asc/405/942/#h-35-short-sales-of-securities","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3e945a997c71fc527a672a049199bc29c2f749135caf3717759183f5a39bb1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-942-45","l":"Other Presentation Matters","u":"/asc/405/942/#45-other-presentation-matters","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc0f32a187cd8d695c99a70c7f25491026c7f2212acc00ab60debfeafe2cfe90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-942-45","l":"Short Sales of Securities","u":"/asc/405/942/#h-45-short-sales-of-securities","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32a25d410a22184f266748f2d90dd6e8bd9b25155f3db6ef6cb296fe7094f6d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-942-45","l":"Redeemable Preferred Stock Dividends","u":"/asc/405/942/#h-45-redeemable-preferred-stock-dividends","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:280edbc0f7ef5a251e14b6e3d615dc4edbe2d9f6adcbec73c6f37cbdecf84f6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-942-45","l":"Member Deposits","u":"/asc/405/942/#h-45-member-deposits","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43ee5e5f3c29016c675b0da3dc9787f5f764b696fd15dbb6e8a0e208f79f5a8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-942-50","l":"Disclosure","u":"/asc/405/942/#50-disclosure","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a401081b12b483db4756c83211096ac5ed13bf50ff03c4709d201fcfa1a19b06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-942-50","l":"Deposits","u":"/asc/405/942/#h-50-deposits","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d699d9e5e1056187aa795be35c5b1d7b80a747390ad086076441ade67eeabbb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-942-55","l":"Implementation Guidance and Illustrations","u":"/asc/405/942/#55-implementation-guidance-and-illustrations","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee307ff4771485b1dcb494f0112226b909536d8f73f24979989eacb23bd45b59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-942-55","l":"Implementation Guidance","u":"/asc/405/942/#h-55-implementation-guidance","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2caf1a9aac63aa1995fa277d4bc67a24d55183a059dc925ba978784031da1e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-942-55","l":"Illustrations","u":"/asc/405/942/#h-55-illustrations","x":"405-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd938fd90bb71318af6248c6d36f65b244a499603d7b07c18f0cd0c36c0e8dd1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-944","l":"Financial Services—Insurance","u":"/asc/405/944/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba5ebcf8e0df3597c3f2721611da7b5fe52960bcf458b9b952bbe7e9fbba127e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-944-05","l":"Overview and Background","u":"/asc/405/944/#05-overview-and-background","x":"405-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fb55cef5bcac1ecc151d93cd430e57118d1781092f07759a349f716cd67ae27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-944-05","l":"Reinsurance Contracts","u":"/asc/405/944/#b-05-reinsurance-contracts","x":"405-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdbe66184a92071ae99f7f97842e5157ab1afdc5e37192ada12b2b5d8c9b6af7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-944-15","l":"Scope and Scope Exceptions","u":"/asc/405/944/#15-scope-and-scope-exceptions","x":"405-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39da38df8c329e69c52f3337fbaa1798544521f61ca58f8f4bd98222b7276550","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-944-15","l":"Overall Guidance","u":"/asc/405/944/#h-15-overall-guidance","x":"405-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bff0d4d3d22ed0fed8c1496de8c7c85372a6956ca07af460c68159d61e1134e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-944-15","l":"Reinsurance Contracts","u":"/asc/405/944/#b-15-reinsurance-contracts","x":"405-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db2fec14a6c0e8088926d5ab4e048acb846df6d0963ae5a3d5e474acd68d3076","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-944-15","l":"Instruments","u":"/asc/405/944/#h-15-instruments","x":"Reinsurance Contracts · 405-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e253130c556ab887c81ebf4fe197b18b2349cdadbb001d4ee978c3570f55d745","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-944-25","l":"Recognition","u":"/asc/405/944/#25-recognition","x":"405-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4aec23b3def9b5f6997dbdb8947104324353415c77872d01ff73bb596393d5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-944-25","l":"Reinsurance Contracts","u":"/asc/405/944/#b-25-reinsurance-contracts","x":"405-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03d78850b75e723ebc853b1ebd52523b594c4fea7f0d763c39f31ef26efedcfc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-946","l":"Financial Services—Investment Companies","u":"/asc/405/946/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7397955a9f1e07fe7020c8df530b1d542d1391b06f0487d148c8577a5b7e722a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-946-05","l":"Overview and Background","u":"/asc/405/946/#05-overview-and-background","x":"405-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:329d7e9f80c0bab198b5c217d036e2e60cef3929a4293ad1bf39da02083e26a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-946-15","l":"Scope and Scope Exceptions","u":"/asc/405/946/#15-scope-and-scope-exceptions","x":"405-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7aac6e7c88b4ec641dc1c24941f02f82bfcb0118013a22aef70432c6d7b9957","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-946-15","l":"Overall Guidance","u":"/asc/405/946/#h-15-overall-guidance","x":"405-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a487e113fd4c3c4cfd8a7a7e270a0cb3a2fe43e8bcc933b8292b8e97f878268","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-946-45","l":"Other Presentation Matters","u":"/asc/405/946/#45-other-presentation-matters","x":"405-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ac835c7b2377ac72787afe7bcd2aae4753b9a3142c77fba6955b38667c16418","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-946-45","l":"Statement of Assets and Liabilities or Statement of Net Assets","u":"/asc/405/946/#h-45-statement-of-assets-and-liabilities-or-statement-of-net-assets","x":"405-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:783731061006888b78dbcb3951c2ba029f71139cfafd3dbdcd6a3c5d4f433a3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-954","l":"Health Care Entities","u":"/asc/405/954/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:813add5e7d8bff3f8303ce3a6c8724820d570e224192c3e7687ba1d5d73c21eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-954-05","l":"Overview and Background","u":"/asc/405/954/#05-overview-and-background","x":"405-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b3057a3036e9fa81c94b2bdc8dfa827f739a2671d3f1574de851cb5e72f679c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-954-15","l":"Scope and Scope Exceptions","u":"/asc/405/954/#15-scope-and-scope-exceptions","x":"405-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc7970b1af7a77ed6edfc370df30baf26618f1d99123de2c0e4ef83557699894","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-954-15","l":"Overall Guidance","u":"/asc/405/954/#h-15-overall-guidance","x":"405-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b387cc8b71cfaf7cb7f9daf4dd765a6bd9f64bffd3b2d5350142221ce66d845","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-954-25","l":"Recognition","u":"/asc/405/954/#25-recognition","x":"405-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a77090902ceacab314603a392de7d2d7a2f53ba3707438d89b4493c1cf8d4594","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-954-25","l":"Health Care Contracting","u":"/asc/405/954/#h-25-health-care-contracting","x":"405-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de54674c6d88e38c891a49d0552f0a0a2b7914d4daf2b0f5ec4359ac92d336c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-954-25","l":"Prepaid Health Care Services","u":"/asc/405/954/#h-25-prepaid-health-care-services","x":"405-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6a45549a179d290db8cea4ae49464016dae8d384f7329aceb9c090afeb3ebef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-954-25","l":"Medicare Settlement Agreements","u":"/asc/405/954/#h-25-medicare-settlement-agreements","x":"405-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:118bd204272dc6f22f73459bf2c5b04c56c0260da1a3dbe4a6ad8ae68efb614c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-954-30","l":"Initial Measurement","u":"/asc/405/954/#30-initial-measurement","x":"405-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:920fd2b8c8ebf0ac62e843da383a47117aa2f727dd0755a0f1bb24d9ac27b31e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-954-50","l":"Disclosure","u":"/asc/405/954/#50-disclosure","x":"405-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d140fe7c45aa2b0f6659a94857b2b05ed48fa4ac7e949db59db0892966348755","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-958","l":"Not-for-Profit Entities","u":"/asc/405/958/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5536bc7218382ea116be15c560fb5ba9ab6219a51517bd7c047c45d2d49f075f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-958-05","l":"Overview and Background","u":"/asc/405/958/#05-overview-and-background","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c9cdd5475dbe5d94c8587cd9236b1dee02d8342eaceab58b4b5f6738fe766c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-958-15","l":"Scope and Scope Exceptions","u":"/asc/405/958/#15-scope-and-scope-exceptions","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7bb99d8f1d8565c15889fad4d811b31d95260384a8a80b9e0d309999adecc33b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-958-15","l":"Overall Guidance","u":"/asc/405/958/#h-15-overall-guidance","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1e67e053b739b663c9df8e1753599381632138946ffced939fa89ddb199e758","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-958-25","l":"Recognition","u":"/asc/405/958/#25-recognition","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e229985fcef0510b4dea7e2c21a634e59b250f6b3550c7f3b9533cb44b8240f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-958-30","l":"Initial Measurement","u":"/asc/405/958/#30-initial-measurement","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38f88b51735841df96c35cd1a3a4930f24910e870d89bf3f24251bee424e4b38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-958-35","l":"Subsequent Measurement","u":"/asc/405/958/#35-subsequent-measurement","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:777df42deeb4dd4dfba953cac745c33c1262061287fc6f12a3760371932c971a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-958-35","l":"Liability for Promises to Give","u":"/asc/405/958/#h-35-liability-for-promises-to-give","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f20acb1c38c65e8c5ac272443b1b446f10cf6a08281b022222469ffdba35e4be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-958-45","l":"Other Presentation Matters","u":"/asc/405/958/#45-other-presentation-matters","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e45a858d8327d5341abb11b02952b333eae069e81577687a4a2b43369730328","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-958-45","l":"Liability for Promises to Give","u":"/asc/405/958/#h-45-liability-for-promises-to-give","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b523e06ab2731ea871b202aeaaac43ee7051f5216b78ba7f7659de7b56b6f83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-958-50","l":"Disclosure","u":"/asc/405/958/#50-disclosure","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcfe001dea2ec65addadf8e391112447b8da1625f49178455dd5e4f7f9f51d7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-958-50","l":"Liability for Promises to Give","u":"/asc/405/958/#h-50-liability-for-promises-to-give","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d8a1c5c48cb11374237cec310a8c3b1eb14e8b6d209867afd3ede4e096681c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-958-60","l":"Relationships","u":"/asc/405/958/#60-relationships","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ce875fe9de5b5188ecbc71e13925068237295a773bae2d33d6606330c335537","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-958-60","l":"Health Care Entities","u":"/asc/405/958/#h-60-health-care-entities","x":"405-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7dbe039f4ec15bd1634e8f99a30978e92290d1f77a577167e2866855482b38a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"405-980","l":"Regulated Operations","u":"/asc/405/980/","x":"405 Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8e778556f05879c9aded56ee9c6ad5b8fe4af8b89518bf749ee9216d2f74165","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-980-05","l":"Overview and Background","u":"/asc/405/980/#05-overview-and-background","x":"405-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e909e027f9e9f60a1181e77fc947c644d6eeda8460caf012932b68569a30fcaa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-980-15","l":"Scope and Scope Exceptions","u":"/asc/405/980/#15-scope-and-scope-exceptions","x":"405-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:532b367afeb828d910586eec6006e9bda99810e1acac09ec7025131f3a37c51e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-980-15","l":"Overall Guidance","u":"/asc/405/980/#h-15-overall-guidance","x":"405-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef0f3b20b146c7bd0bb7c61f3eea6cec9398bc9b14307dd0909cc6a49b85ee35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-980-25","l":"Recognition","u":"/asc/405/980/#25-recognition","x":"405-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3786ea8aa958c2ab845bd7517696ec4ac1a2b95a324e18d5029291e8f381eb70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-980-25","l":"Regulator-Imposed Liabilities","u":"/asc/405/980/#h-25-regulator-imposed-liabilities","x":"405-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75b9c9fa8dfa231a69f4c820e4008285622ff7faab34b367d0bc935a02aed6b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-980-40","l":"Derecognition","u":"/asc/405/980/#40-derecognition","x":"405-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d413ad2b3cf520f6e5ad25a72a531a6454f9ed33f43995ad35515421f05f3ef7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-980-40","l":"Regulator-Imposed Liabilities","u":"/asc/405/980/#h-40-regulator-imposed-liabilities","x":"405-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6e5ec7353bf1164ec6a9d92eda0b8863b2c3f697f4a7e73c0d2b2359350d5ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"405-980-55","l":"Implementation Guidance and Illustrations","u":"/asc/405/980/#55-implementation-guidance-and-illustrations","x":"405-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfd33f2701cfcf01ad7ec2294e5571a63b1ebaca271d81402bd6f9a0ea5e0e42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"405-980-55","l":"Implementation Guidance","u":"/asc/405/980/#h-55-implementation-guidance","x":"405-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3abed98db96cfe455ee275e983f8fc309e354770f6cc3345e511a7de33fa485","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"410-10","l":"Overall","u":"/asc/410/10/","x":"410 Asset Retirement and Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0af83b3f2c92d965753bef0fd4d30f436adb6988ff41cae75262ee479f5f0736","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-10-05","l":"Overview and Background","u":"/asc/410/10/#05-overview-and-background","x":"410-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14e4c31f377c111f0633c1e037c1b989515982121a382f8c83647321a911d087","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"410-20","l":"Asset Retirement Obligations","u":"/asc/410/20/","x":"410 Asset Retirement and Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37302a726be1570fe1b4a918fc3e7a39830baef3a8f213c8e4f0ee00bb32403b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-20-05","l":"Overview and Background","u":"/asc/410/20/#05-overview-and-background","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbf5377643f63e7b598b2f22a5d463bbc38ce6a6edb0f5f46b816971bb34e673","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-20-15","l":"Scope and Scope Exceptions","u":"/asc/410/20/#15-scope-and-scope-exceptions","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6459585276a6eb074bcf2dae2ce88c7495ed5533b31aad66d713a5be675fa314","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-15","l":"Entities","u":"/asc/410/20/#h-15-entities","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1e827cbfc57d18a80dd96f70633f858bc5604e390f2812f17c06118986c865d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-15","l":"Transactions","u":"/asc/410/20/#h-15-transactions","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9c607c7d72da4e958beb2471a4862794bedf0aa164b80def62f08ad45feb0e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-20-25","l":"Recognition","u":"/asc/410/20/#25-recognition","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b4fd6eabaf29e5384987a56120361728b076d94884060b0a0fe102242c07b90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-25","l":"Background for Recognition","u":"/asc/410/20/#h-25-background-for-recognition","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89ae345095e9f43d56872d14bd21edac15a98bb75ec4ad56916e53c9cd374691","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-25","l":"Fair Value Is Reasonably Estimated","u":"/asc/410/20/#h-25-fair-value-is-reasonably-estimated","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6df751ffe953815ee5386fcf030d8aa7e04ce8c4f03a15c560a902ce65c3509b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-25","l":"Obligations with Uncertainty in Timing or Method of Settlement","u":"/asc/410/20/#h-25-obligations-with-uncertainty-in-timing-or-method-of-settlement","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4feb7f9e543b7f7ecb899078e40f0bae98038cb0d8af3185fb4e2eb693b7cfa3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-25","l":"Uncertainty in Performance Obligations","u":"/asc/410/20/#h-25-uncertainty-in-performance-obligations","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1b455aaf8b04fa2fe6b0f7bcb83649b28e0fde4eeeb027d41e10cfc5b664b9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-25","l":"Acquired Asset Retirement Obligations","u":"/asc/410/20/#h-25-acquired-asset-retirement-obligations","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da2224a1085233a11a3e2f981d8e43e196e6f1cb55ba850dc91ad3f7ba2b58d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-20-30","l":"Initial Measurement","u":"/asc/410/20/#30-initial-measurement","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:190dbe4e1dab54e19d198cfcf8b43eb041654df9c1e050cb4c66f287856303f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-30","l":"Determination of a Reasonable Estimate of Fair Value","u":"/asc/410/20/#h-30-determination-of-a-reasonable-estimate-of-fair-value","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:020f358ff7c4a829540d3cb49c93f96c1b74e9528b7d7c5545b0fa5358941819","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-20-35","l":"Subsequent Measurement","u":"/asc/410/20/#35-subsequent-measurement","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97f893e01061f27ec01f8be4f38dff80d64c611d6824ba24d2779b4b066179fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-35","l":"Allocation of Asset Retirement Cost","u":"/asc/410/20/#h-35-allocation-of-asset-retirement-cost","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20f2083a237304d2524ff6608814e3a22bb65c622f51f2fa0682741b16f4d762","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-35","l":"Change in Estimate","u":"/asc/410/20/#h-35-change-in-estimate","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67a4583cd793515dd2da18d535111c1d1313290575757422c07d4649352cb20b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-35","l":"Effects of Funding and Assurance Provisions","u":"/asc/410/20/#h-35-effects-of-funding-and-assurance-provisions","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec7ab385bfbc1b6946bc8c50619f0d56885cd44f268af03eb5ef5a7ddbfc54da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-20-40","l":"Derecognition","u":"/asc/410/20/#40-derecognition","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49df5b50752505cb6e1c6d051481e8a59c53417f1bb203c0da1a3543177ccf5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-40","l":"Settlement of an Asset Retirement Obligation","u":"/asc/410/20/#h-40-settlement-of-an-asset-retirement-obligation","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d0b96665ae5c1851d971e2d1730925f82745bbe84a17c81aa9d1aff8f283859","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-20-45","l":"Other Presentation Matters","u":"/asc/410/20/#45-other-presentation-matters","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b1c3b90d8c5b29f837bf7892ea3b4624ee9ed38aedaa439361688991851e567","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-45","l":"Classification of Accretion Expense","u":"/asc/410/20/#h-45-classification-of-accretion-expense","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a8d94028d83e634ba6ecc3e44946818ea6003efd1cdef4f4d296440daeecd71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-45","l":"Statement of Cash Flows","u":"/asc/410/20/#h-45-statement-of-cash-flows","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50e7f10d17422150bb0188a24b361accb502f96a2943ec1fe30a13806b5d37d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-20-50","l":"Disclosure","u":"/asc/410/20/#50-disclosure","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a9364f987affdc597bc031e2c91234a20694230827b9c90f25a567934efb989","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/410/20/#55-implementation-guidance-and-illustrations","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47dc58ff16a1cecf99392066a7924a201f1ac09675a984a4f226a3f2f0e5b60d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-55","l":"Implementation Guidance","u":"/asc/410/20/#h-55-implementation-guidance","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b6edf8e7222746346cdceff442802cbbfce35f222382d07b4bef6dc8fd85eae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-55","l":"Illustrations","u":"/asc/410/20/#h-55-illustrations","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfef0008031d7633e1726f5f8a94e9babc76c12f282f506a073da7bab2e3182d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-20-60","l":"Relationships","u":"/asc/410/20/#60-relationships","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53c7a09efd33ffce796c3df59010118ac077269567f66174386c8a0b2507c4a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-20-60","l":"Interest","u":"/asc/410/20/#h-60-interest","x":"410-20 Asset Retirement Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da1eb5be5758aa40c0632e4078a275ec8f0f7388e313cd5d5630e5d8f398a0ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"410-30","l":"Environmental Obligations","u":"/asc/410/30/","x":"410 Asset Retirement and Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95095acfbbe31a98ef55d27f7bc5187800063b4ff179395dbe2387f9ee1973b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-05","l":"Overview and Background","u":"/asc/410/30/#05-overview-and-background","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e75faa0533a86dc0d5f74d8dc2e2d7e7d1c9adacb9d2ee3ad1ab34e67410bbc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-05","l":"Environmental Remediation Liability Laws","u":"/asc/410/30/#h-05-environmental-remediation-liability-laws","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6aee6a07f11efb9d94a57aecad24aa41db721b9829b5e6b87a0103bd98ebc073","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-05","l":"Laws Intended to Control or Prevent Pollution","u":"/asc/410/30/#h-05-laws-intended-to-control-or-prevent-pollution","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c0801b76b7c36f94e33ff8b316687ee6e286c1ef2efcf121829228ef2c5e43e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-05","l":"Other Federal Statutes","u":"/asc/410/30/#h-05-other-federal-statutes","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bde96926c9b97981322c5a86483decd3501d6c45af981257b2df3dd45b7d47a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-05","l":"Potentially Responsible Parties","u":"/asc/410/30/#h-05-potentially-responsible-parties","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1f5239519a1fe35ec002ce6a1592d91d38ec54cb0edb0df58e1a6e6e701a1a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-05","l":"Strict Liability","u":"/asc/410/30/#h-05-strict-liability","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cef6229b478da6b15d755ae0af31f14c9cd4a83dcd66ed074d16028f17c8d39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-05","l":"Joint and Several Liability","u":"/asc/410/30/#h-05-joint-and-several-liability","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8880930318dff5e591dda5add2c0fe2faf45614248717bbbcab40ca7a9008fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-05","l":"Costs Associated with Remediation","u":"/asc/410/30/#h-05-costs-associated-with-remediation","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c643dd75341848ae24d754e4fb4dc3d02fddf9635d4f120dd2f6a23f06d7297e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-05","l":"Environmental Loss Contingencies","u":"/asc/410/30/#h-05-environmental-loss-contingencies","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36ccb973050683065a16bd51687052c3d6c670d2ca821e16da1a209948d3e5ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-10","l":"Objectives","u":"/asc/410/30/#10-objectives","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fa1838b42b5e3e1e45257f7372cd1cf57344d11d7146993a85b08ce4707d28a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-15","l":"Scope and Scope Exceptions","u":"/asc/410/30/#15-scope-and-scope-exceptions","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7284ccb6c56c9f9e520668e7d6f11cdba816523f91e409ba64823422c337ba4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-15","l":"Entities","u":"/asc/410/30/#h-15-entities","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7af63e2b2b7dcf290af8e382a4a96aba8443b82106a2f4b37826c028a5afbee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-15","l":"Transactions","u":"/asc/410/30/#h-15-transactions","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c3266d52e966d8b4be5a9f9490668966770abcef1cccfa60d96ba7950472103","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-25","l":"Recognition","u":"/asc/410/30/#25-recognition","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c288a8cca9c15db0268cb0d2fc24b0e0df507e06c4751bd53fbee8e65ca4bee2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-25","l":"Overall Approach","u":"/asc/410/30/#h-25-overall-approach","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e08a9eb29085b99079895e83bb6854532842a706cc5eae9dabb6d1c027f7ee71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-25","l":"Probability That a Liability Has Been Incurred","u":"/asc/410/30/#h-25-probability-that-a-liability-has-been-incurred","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acb61d04538de26feda04398b857ac7c99df78897f620b36e09ba60d79fb09f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-25","l":"Ability to Reasonably Estimate the Liability","u":"/asc/410/30/#h-25-ability-to-reasonably-estimate-the-liability","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90c8dcbd0541a490c69f897e98e58d7920c125813b2a9d0dbb112848fe703b0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-25","l":"Benchmarks","u":"/asc/410/30/#h-25-benchmarks","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2401b6a05605dcb1682f5b36d38797e015598a8b0804304e7704af22663f63b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-25","l":"Criteria to Capitalize Environmental Treatment Costs","u":"/asc/410/30/#h-25-criteria-to-capitalize-environmental-treatment-costs","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd6d5a79c7fe7154dac4735cdd357deb13506539aad14c3726409abece0f927c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-25","l":"Remediation Liabilities in Property Acquisitions","u":"/asc/410/30/#h-25-remediation-liabilities-in-property-acquisitions","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d294e623e4d408cb19d4ebe6b03cc401ede82feac11a4e9ec284ede26d5524d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-25","l":"Unasserted Claims","u":"/asc/410/30/#h-25-unasserted-claims","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4571698c5589faabab18d5318d937d543f054aeffd6130cde86479a1649dec2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-30","l":"Initial Measurement","u":"/asc/410/30/#30-initial-measurement","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38221297eb1f752b4356f26061cbd2670b488c62b38c7207d925624554cdad0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-30","l":"Allocation of Liability Among Potentially Responsible Parties","u":"/asc/410/30/#h-30-allocation-of-liability-among-potentially-responsible-parties","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39ad2f537a34e118db7beec847a1393f184970d347da0c49551a0e0daef73748","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-30","l":"Costs to Be Included in Remediation Liability","u":"/asc/410/30/#h-30-costs-to-be-included-in-remediation-liability","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03faaa29383430eb402467217f5f66808dedc1a77a8f931c1a9383cddad8e124","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-35","l":"Subsequent Measurement","u":"/asc/410/30/#35-subsequent-measurement","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5418471e3ea752f4e1a986d6664e24d23734d592b88489b82dd5f834b693714","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-35","l":"Changes in Estimates","u":"/asc/410/30/#h-35-changes-in-estimates","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af232b8a2c7d6c0a4ec34ff80558b844f3799936265dda05455d2b5f3ff19632","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-35","l":"Effects of Expected Future Events and Developments","u":"/asc/410/30/#h-35-effects-of-expected-future-events-and-developments","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab22ee945fc2ae70c4eed6bb2e35abfb5de6c0e593707658ac140431acee9f73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-35","l":"Impairment Tests","u":"/asc/410/30/#h-35-impairment-tests","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40f70e0782de058a1fd4f3e94978683265f9c82f60060cd2ddc6d30c124d8f7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-35","l":"Impact of Potential Recoveries","u":"/asc/410/30/#h-35-impact-of-potential-recoveries","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39e2bb160ae2d6fc080a2d308535e69896738f79f406fa625b7fdbf25fbab612","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-35","l":"Tangible Assets Acquired to Treat Environmental Contamination","u":"/asc/410/30/#h-35-tangible-assets-acquired-to-treat-environmental-contamination","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e04895e56edd9145abd531e778b77e83693a198ec91b4877f9bbc74aac0d756","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-45","l":"Other Presentation Matters","u":"/asc/410/30/#45-other-presentation-matters","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:675fe24ccf32ba6b4d8bfed4204f80bd5736b4a92f585a2b406c6d5da78b162c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-50","l":"Disclosure","u":"/asc/410/30/#50-disclosure","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16ea1e37950c2adbfd3e85d741d316eb1b03a734243a10bd30ec9ffa69e37c3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-50","l":"Disclosures that Are Required","u":"/asc/410/30/#h-50-disclosures-that-are-required","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2e05a8819bcac806ccc5f6441336ac6c4c7fc77088995f930ef634ff20c1ad2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-50","l":"Disclosures that Are Encouraged but Not Required","u":"/asc/410/30/#h-50-disclosures-that-are-encouraged-but-not-required","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5143d5835e79a770e8447460c7abad5f1f261db8b6c7477b2fd291d126f5fe9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-50","l":"Disclosure Related to Loss Contingencies","u":"/asc/410/30/#h-50-disclosure-related-to-loss-contingencies","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2692597a7272697ae0ae35e27673107bac841cef3998206d0617a1b47ec52ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/410/30/#55-implementation-guidance-and-illustrations","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b27b1ea18cbcc99d398d813a9423bf55da889e3771cf03f800d5d352987f938","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-55","l":"Implementation Guidance","u":"/asc/410/30/#h-55-implementation-guidance","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a28dcaee5976cad927d9a5fcf0296814d5a31929fd8fe31943783dbc6d67f165","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-55","l":"Illustrations","u":"/asc/410/30/#h-55-illustrations","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1273a6353a1ea3fac8d673e393ce64352a07542b86a766f1377acee30f5f9f5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-S00","l":"Status","u":"/asc/410/30/#sec-00-status","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d19910f10679a2b0ee24e58f209971d374beeba23afb8bf957a5c6082ede07a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-S30","l":"Initial Measurement","u":"/asc/410/30/#sec-30-initial-measurement","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5e2e4e876045358390c244d20406e0141586c11dabfff39080d5fcd268da971","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-S30","l":"Appropriate Discount Rate to Be Applied to a Product or Environmental Remediation Liability","u":"/asc/410/30/#h-S30-appropriate-discount-rate-to-be-applied-to-a-product-or-environmental-remediation-liability","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:829461e79f5cadad8934fdc87dea24ac577e9bc0ea0a3aeb0e9d4a55b7fbff04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-S35","l":"Subsequent Measurement","u":"/asc/410/30/#sec-35-subsequent-measurement","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b69aab0752c72bfdd2264cb1b5ff27bb49c2b3765c741b1852f2c70fb20bdcb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-S35","l":"Appropriate Discount Rate to Be Applied to a Product or Environmental Remediation Liability","u":"/asc/410/30/#h-S35-appropriate-discount-rate-to-be-applied-to-a-product-or-environmental-remediation-liability","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b85ed821f220dcf2b523eadb9491d53c0397225fcdd1b8be75d16b4e0d9e379","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-30-S50","l":"Disclosure","u":"/asc/410/30/#sec-50-disclosure","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd86d9db25f01e5a08c3c7ef887dfe59d0dbec0b1eb84b6513598d4d8e502c99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-S50","l":"Disclosures Related to Discounting an Environmental Liability","u":"/asc/410/30/#h-S50-disclosures-related-to-discounting-an-environmental-liability","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:759f65af35cd6b4f83be3e608d126960ce75122926ada1a2128c6ae35ef084d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-S50","l":"Disclosure Related to Loss Contingencies","u":"/asc/410/30/#h-S50-disclosure-related-to-loss-contingencies","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f97d535bbc282cdaa77752dd215fa6c60b584d8a7fc4e59f55f57a2adc86199","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-30-S50","l":"Disclosures Related to Remediation Costs","u":"/asc/410/30/#h-S50-disclosures-related-to-remediation-costs","x":"410-30 Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12bcbb9039074cb5e990955f1c2d9925e116ba218a76a5009d17774a1fed8131","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"410-980","l":"Regulated Operations","u":"/asc/410/980/","x":"410 Asset Retirement and Environmental Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f04d6c933270b2de0f3b6d10d1829834bd76c0b3bb821c97e9f295a48a50465e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-980-05","l":"Overview and Background","u":"/asc/410/980/#05-overview-and-background","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bca72ee3289c5c0e09466036b35015a83fcf5e09a8513a776a3ebde7cf962e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-980-15","l":"Scope and Scope Exceptions","u":"/asc/410/980/#15-scope-and-scope-exceptions","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9181f26e972436e127d82f623746b611e578970202fd5c08088561b1d671541","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-980-15","l":"Overall Guidance","u":"/asc/410/980/#h-15-overall-guidance","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:430333e4874e31c577fb06892ef5607218957af71b5f3ecf9bf276358c92f2e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-980-25","l":"Recognition","u":"/asc/410/980/#25-recognition","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5c1b1e57879c100e490fe220358a775333070c0a347ad903a1b792cdafabbb8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-980-25","l":"Decommissioning Costs","u":"/asc/410/980/#h-25-decommissioning-costs","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db7fa66e7c9988d24ed4948d0ded961913dbf75823ce5f66b7a8a143bd67576f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-980-25","l":"Costs from Asset Retirement Obligations","u":"/asc/410/980/#h-25-costs-from-asset-retirement-obligations","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:728f10c8a7ca99464b967c36d7438c925f0ecd555256c881107fb7285bee408b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-980-35","l":"Subsequent Measurement","u":"/asc/410/980/#35-subsequent-measurement","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80b5bfea63d3b17c35a93a05561ab7e04b027430d79fe3e90a6112a733ccb06f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-980-S00","l":"Status","u":"/asc/410/980/#sec-00-status","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:802d308e70edb75ca297a5aeafaf3d68b356e3dea698b360d2116d5d9c7d3fad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-980-S25","l":"Recognition","u":"/asc/410/980/#sec-25-recognition","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a1e91474c7f6f0a566092404033b692e636aae3f7c4cb42cc50aab9e8f4d874","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-980-S25","l":"Environmental Remediation Liabilities","u":"/asc/410/980/#h-S25-environmental-remediation-liabilities","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02000ad95eb37bf9e25c078e1d60cb412a0d6b7a9d3da7f8c070e9d27ef5bf89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-980-S45","l":"Other Presentation Matters","u":"/asc/410/980/#sec-45-other-presentation-matters","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf10477dae1afdbd84cc1b6c6c3e31a1d23facf83484e6baa8c5be1ea6a8d558","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-980-S45","l":"Presentation of Liabilities for Environmental Costs","u":"/asc/410/980/#h-S45-presentation-of-liabilities-for-environmental-costs","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:758d3556199bdf8f5fac8c305f004aad71ef8b2d0a152d4734e92853291b3d8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"410-980-S99","l":"SEC Materials","u":"/asc/410/980/#sec-99-sec-materials","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9a32c53de29df9edf2bfc2dac848540fb460885e0208e9c2c64e1c8acde49c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"410-980-S99","l":"SEC Staff Guidance","u":"/asc/410/980/#h-S99-sec-staff-guidance","x":"410-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e06906e4ae6cf29cb515529aa2917a8761980c7f4d9248730999ada6ecabf32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"420-10","l":"Overall","u":"/asc/420/10/","x":"420 Exit or Disposal Cost Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f0da609b5509d0c517f11aa34f885dde73f2ab8e31860c7dc61dbfa0e21f66a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-05","l":"Overview and Background","u":"/asc/420/10/#05-overview-and-background","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8676d7bbf0823cd239eddabfd32f136b94bfdb882351c1f94170dfca95fe88dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-10","l":"Objectives","u":"/asc/420/10/#10-objectives","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d44ff2dc1a4dc8f8b274c7fbe1191e692a8fa6e19b4044ea0f98bdb273f75916","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-15","l":"Scope and Scope Exceptions","u":"/asc/420/10/#15-scope-and-scope-exceptions","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9ee089d97bb5d9749ecca874b48586a8ca448de19054e4dac42203a48ee236f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-15","l":"Overall Guidance","u":"/asc/420/10/#h-15-overall-guidance","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b14c6f921e47f7eef6140c48529e380ebe5ba806f76975a160aad2135b6273c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-15","l":"Entities","u":"/asc/420/10/#h-15-entities","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bd8378a5ada3b0f94dde8e0d9f3aeaf9a33d327982a99c1b09520a287325300","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-15","l":"Transactions","u":"/asc/420/10/#h-15-transactions","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afd35f296990afd0bb56f2b70eb7d2107053c3923a803ec38846781ab7a8c8c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-15","l":"Other Considerations","u":"/asc/420/10/#h-15-other-considerations","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e69b4dd8cfdcb5db4f4cb6f236476b714ddf5eb8749f72005614507698c7d3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-25","l":"Recognition","u":"/asc/420/10/#25-recognition","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:587ca728ccc9f1c457d989c8caaf16b8ea5365ffd3d0f8fcff5266e45dd6bbb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-25","l":"Determining When to Recognize a Liability","u":"/asc/420/10/#h-25-determining-when-to-recognize-a-liability","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b55a4d77a318d8ecc29abccac3cd99435e312ac35b8800963e4345dc245a2d1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-25","l":"One-Time Employee Termination Benefits","u":"/asc/420/10/#h-25-one-time-employee-termination-benefits","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b55247719d1ec8e1236f5eeeba5b8677ada2327690a131f9a2fef2b199a7ab71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-25","l":"Contract Termination Costs","u":"/asc/420/10/#h-25-contract-termination-costs","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abd7cce99530281c0624dd2cf9b4518b59fdce5332fdcab79799049fe6036015","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-25","l":"Other Associated Costs","u":"/asc/420/10/#h-25-other-associated-costs","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c2fe30671ece5d6a0f9bb7c4093b55039fccd617d4f9fc4dd73808b3b847f95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-30","l":"Initial Measurement","u":"/asc/420/10/#30-initial-measurement","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bd9a739d747670fdc2904bed7fc9980de9e7b2bed3c2e4765592742fca91d51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-30","l":"Fair Value","u":"/asc/420/10/#h-30-fair-value","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d45a9d66c3485cd4c305c7be3d03a12c47bfa60376ec91915061d5126f171f96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-30","l":"One-Time Employee Termination Benefits","u":"/asc/420/10/#h-30-one-time-employee-termination-benefits","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94b360af58909d21820ce17eaa6df8469178799d5bcab9714d13b70af6f07bfa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-30","l":"Contract Termination Costs","u":"/asc/420/10/#h-30-contract-termination-costs","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7b8712dc3e2cab335364b5110846a056bdfce8e23dbd816cbddc2d44a425a7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-30","l":"Other Associated Costs","u":"/asc/420/10/#h-30-other-associated-costs","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09a7556e9c832fa0d71c371e65377b2760ee91fe9b72889c6082384e729e42a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-35","l":"Subsequent Measurement","u":"/asc/420/10/#35-subsequent-measurement","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b7259f91a2138a93edba84b14b6e72877f3eca911415fef39805e098ff51a10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-35","l":"Changes in Estimates","u":"/asc/420/10/#h-35-changes-in-estimates","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03bc006656dee8903a1a10a3e237b136acf0ba098451bd1fa5cbf0bf8efbf0a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-40","l":"Derecognition","u":"/asc/420/10/#40-derecognition","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:432a21e551e93cbc2d422163d415d1c32d691eca104cadac18fa8b86bf0094a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-40","l":"Reversal of Liability","u":"/asc/420/10/#h-40-reversal-of-liability","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a9a56e7067ea191c97dd4f293924249e225f042721e379d9bf5e6dd65436a57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-45","l":"Other Presentation Matters","u":"/asc/420/10/#45-other-presentation-matters","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2173f7026fbe14c73b49115e6b6f93fc52340938d1a3aee716f7053552739820","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-45","l":"Changes in Estimates","u":"/asc/420/10/#h-45-changes-in-estimates","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ac3786204718a417f118737bac076a98e328de3790d4bfa83da1b32a3645b61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-45","l":"Exit or Disposal Activity Involving a Discontinued Operation","u":"/asc/420/10/#h-45-exit-or-disposal-activity-involving-a-discontinued-operation","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2961d7adc8bfecae022a38d46b8934118463e48ac2e6eb123d576525462bcb1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-45","l":"Income from Continuing Operations","u":"/asc/420/10/#h-45-income-from-continuing-operations","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f15c76fa067e7e58cf764afd3c980c040e090cbb6cf5845a5dc7c7fe5997f08","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-50","l":"Disclosure","u":"/asc/420/10/#50-disclosure","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae1efa42578de9dd5454bc101c89abfa1b670c4c1383615c69be116633df51d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/420/10/#55-implementation-guidance-and-illustrations","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c692c55c8b1472299148e90da99bdd0fddc4661e3935a0d01286f48fd45d7b31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-55","l":"Implementation Guidance","u":"/asc/420/10/#h-55-implementation-guidance","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1c0f88c8c0a604753e94fc3d25b63511747617e9f980231b0181830ee2d7c7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-55","l":"Illustrations","u":"/asc/420/10/#h-55-illustrations","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b69d3fa36409361fbb13db06b112aada76b4cdc8e00947f7dc15341ed437d475","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-60","l":"Relationships","u":"/asc/420/10/#60-relationships","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e64a1fefd1b11cba0e436263b1f0a684a053c087236178dd7327ec31d4c6384","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-60","l":"Compensation—Retirement Benefits","u":"/asc/420/10/#h-60-compensation-retirement-benefits","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:724467944476f5a154a9f121a0924ad53e7c91496b883ecb3192fc8169b799e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-60","l":"Business Combinations","u":"/asc/420/10/#h-60-business-combinations","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6280757d5f8b5a212df53f89ed5d1ba391afc0699554d03814434e860de10ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-S00","l":"Status","u":"/asc/420/10/#sec-00-status","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d261df8aee97c98f2b006a79145c8439fd9c9137cd63ca740064ddd937d3f72b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-S45","l":"Other Presentation Matters","u":"/asc/420/10/#sec-45-other-presentation-matters","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:393b4b3adf6731b4792337c065590e34d0f6a90c0d58b9d0bd188f008a972008","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-S45","l":"Income Statement Presentation of Restructuring Charges","u":"/asc/420/10/#h-S45-income-statement-presentation-of-restructuring-charges","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1a00d2aa6d8122b237976ae5142b7a9ccf096a17c36a57f34be1830f9ed8165","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-S45","l":"Inventory Markdowns Associated with a Restructuring","u":"/asc/420/10/#h-S45-inventory-markdowns-associated-with-a-restructuring","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b60f6e640f88600b2423e5708ca419aafdf210e7d676cc7af9674f6cb0c4e78d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-S50","l":"Disclosure","u":"/asc/420/10/#sec-50-disclosure","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6044b9324df095a34b2625e61e3ff5f4581548584bcc685cc318c284e88e3c10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-S50","l":"Disclosures Related to Restructuring Charges","u":"/asc/420/10/#h-S50-disclosures-related-to-restructuring-charges","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15f8b1eef15b49f364f31fa703ebd0a5314b9e551fef50177d81c4c3bf06e148","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"420-10-S99","l":"SEC Materials","u":"/asc/420/10/#sec-99-sec-materials","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a5a7f26a45edf58b5119d35175de11aa90cf2154044765a90c8b5cbed02f462","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"420-10-S99","l":"SEC Staff Guidance","u":"/asc/420/10/#h-S99-sec-staff-guidance","x":"420-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2714cb990a89f292e0bddbddb23ec946e576f714cc78f68f1b2977e9cf56d723","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"430-10","l":"Overall","u":"/asc/430/10/","x":"430 Deferred Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32fd7d2710c9e615c52b9a54c3e3faab3d8e95854682e682c8ccb27b47710bb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-10-05","l":"Overview and Background","u":"/asc/430/10/#05-overview-and-background","x":"430-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bc6e2e18155fe55fc8821ac78f45868e7eb1b31cf84743b9a1b7ec9bf7c89e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-10-20","l":"Glossary","u":"/asc/430/10/#20-glossary","x":"430-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee62d40b730467ceb1d9bbb470d8866257b2bb19ca404c70085ce90ff745ded2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-10-25","l":"Recognition","u":"/asc/430/10/#25-recognition","x":"430-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db88fb07018b9e69beb184c07f260a197367dfe63675f7d2cd9772271925bb87","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-10-60","l":"Relationships","u":"/asc/430/10/#60-relationships","x":"430-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0d3da99ac090a85bd16c9c9eee8e5415d61605b4bc2cb4327bcd16882ad02bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"430-922","l":"Entertainment—Cable Television","u":"/asc/430/922/","x":"430 Deferred Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3bfd60e9b435c69d10911db9728e21efeb4ee53263118921b8c017834beba30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-922-05","l":"Overview and Background","u":"/asc/430/922/#05-overview-and-background","x":"430-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d28e96c6372930631b1540c76975b3c1cc66be6ca9798c3c2a984755e63ef268","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-922-15","l":"Scope and Scope Exceptions","u":"/asc/430/922/#15-scope-and-scope-exceptions","x":"430-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e1a343af23307db6ea91a2c6d86ba85ae1c96b294438d4d1e546248c9e86201","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-922-20","l":"Glossary","u":"/asc/430/922/#20-glossary","x":"430-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:605c09a2610092b726bfa002ee2797a691e0e75984789e15b954dfb7e4c22c44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-922-25","l":"Recognition","u":"/asc/430/922/#25-recognition","x":"430-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bac3ed67aec8237f0f6b6730e7d6fd201625cb282334b11f82eeb65a7314714","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-922-30","l":"Initial Measurement","u":"/asc/430/922/#30-initial-measurement","x":"430-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0505f10a663ccd28523f58b7b7fb90fe434bd16b1c9728eb3009612a819e955a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-922-35","l":"Subsequent Measurement","u":"/asc/430/922/#35-subsequent-measurement","x":"430-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6507a33c2464a6f4c8d513b03f7f7fc1938db6874d495e84f9453fd0abc547af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"430-926","l":"Entertainment—Films","u":"/asc/430/926/","x":"430 Deferred Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bce94a8057f2824f31c42a7fa39d04fdd746010a67d010d4315efd0453b87a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-926-05","l":"Overview and Background","u":"/asc/430/926/#05-overview-and-background","x":"430-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1624cb0ac8932ecfa1deffb9659e2d43f257ce0cd7f6bbae91aa438d17bb5aef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-926-15","l":"Scope and Scope Exceptions","u":"/asc/430/926/#15-scope-and-scope-exceptions","x":"430-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02148881769910614e89d9bf8c9ea8fdf21407733874013c2b348b365e3b0a16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-926-20","l":"Glossary","u":"/asc/430/926/#20-glossary","x":"430-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f07debef520578566fa3e88b46da17003cd4e81718b9dfc0823227cf92ccadb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-926-25","l":"Recognition","u":"/asc/430/926/#25-recognition","x":"430-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da6cbc0b4c84a616d2e3be9eda2f375f405e74275fc4e75c59ebbfc439d5968f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"430-928","l":"Entertainment—Music","u":"/asc/430/928/","x":"430 Deferred Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a7abade66ddc2372bb22748ac6ad40978aa584289a9ea3ee7078179d23c42f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-928-05","l":"Overview and Background","u":"/asc/430/928/#05-overview-and-background","x":"430-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff4341b90c5b29fccd09a5acd1383c5f506105fcafb0cc805b2bd6ddb5f5fbae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-928-15","l":"Scope and Scope Exceptions","u":"/asc/430/928/#15-scope-and-scope-exceptions","x":"430-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d271e4998999338c856737b0b8d99ae103631fcc50ec2a8adf54592e5242060d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-928-25","l":"Recognition","u":"/asc/430/928/#25-recognition","x":"430-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4303e08691040bd975af9f657c7cc7aab746b5823d443bec28392470097f30c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"430-954","l":"Health Care Entities","u":"/asc/430/954/","x":"430 Deferred Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6aa2654da72d5066413e398028c87e199e410a6e9626db28795bf646f17f767","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-954-05","l":"Overview and Background","u":"/asc/430/954/#05-overview-and-background","x":"430-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c475d70da1109f766e35578696ca77a2e9145065e2918027308c1bb0131c2abd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-954-15","l":"Scope and Scope Exceptions","u":"/asc/430/954/#15-scope-and-scope-exceptions","x":"430-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c5567ee310d9c7b4faf5c17f931236c8191932060c5bb597482dc5c2a2ee834","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-954-25","l":"Recognition","u":"/asc/430/954/#25-recognition","x":"430-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f468ed2a07f5cd570904034dce716e6835bf27da3785d16fce7170b53ca6dde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-954-30","l":"Initial Measurement","u":"/asc/430/954/#30-initial-measurement","x":"430-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:404bbcd6ec6b1ed64c7891d7ee8e4c11a3dd73a22b3ed7afe37e92a3eb2a0e8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-954-35","l":"Subsequent Measurement","u":"/asc/430/954/#35-subsequent-measurement","x":"430-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ab3dd958077e7a2596bec4b90c1a6477cd8a7c9b1417637aed2d5823ce73179","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-954-40","l":"Derecognition","u":"/asc/430/954/#40-derecognition","x":"430-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0df4415e0726f45fa8386f79f75fd126c8a62703be3644fca92134e3b37a394a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-954-45","l":"Other Presentation Matters","u":"/asc/430/954/#45-other-presentation-matters","x":"430-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3032f75dbe347174f9fb0d6e0c329cf3fe64b9835a7742ba3fe5aa4f132ac49f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-954-50","l":"Disclosure","u":"/asc/430/954/#50-disclosure","x":"430-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f33a76bf3b0649b776f02b6fb4851a7db28f7fe64a3a5a7b8c7e58da147ff37e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-954-55","l":"Implementation Guidance and Illustrations","u":"/asc/430/954/#55-implementation-guidance-and-illustrations","x":"430-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b92eff2a9d9a1cd7f09b53acf4c4e7e82515b7de03d688566d5570ec934954e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-954-65","l":"Transition and Open Effective Date Information","u":"/asc/430/954/#65-transition-and-open-effective-date-information","x":"430-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c45d42563ccf67601edbe694fd8bdf7e90db0075a1ed68c2bc49d8bdc8e1347","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"430-972","l":"Real Estate—Common Interest Realty Associations","u":"/asc/430/972/","x":"430 Deferred Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c3e84f73f24d4546be803490df45b4e6cd84b13cca57434fab719226c66f051","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-972-05","l":"Overview and Background","u":"/asc/430/972/#05-overview-and-background","x":"430-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad6eeb5d9e4169c0365b2f679334d7eebe6dd3136436dd4ebc3eea3798517dd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-972-15","l":"Scope and Scope Exceptions","u":"/asc/430/972/#15-scope-and-scope-exceptions","x":"430-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:515f0812d3f43fc9b5287a2c9c8aa281c4cb59a7b5e36f8fd04c117b5ba10f6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-972-20","l":"Glossary","u":"/asc/430/972/#20-glossary","x":"430-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cb876bb854e23729c550b62b5bb8d32f3bf4b67792195639d652d3b10243d58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"430-972-25","l":"Recognition","u":"/asc/430/972/#25-recognition","x":"430-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f856f83f105a8e97a3589a783c11049ab975cc86b08c54a5a920af4b8bd9f1b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"440-10","l":"Overall","u":"/asc/440/10/","x":"440 Commitments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d6ee04d81fea826cde31437f7f28fbf40dc26cb7e416e2495aa6e1b43685e07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-10-05","l":"Overview and Background","u":"/asc/440/10/#05-overview-and-background","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3ec4f4f0558a09a7ac1f5e451f3123a1267de64ddad8a8dc8059e40ec6e513b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-05","l":"Unconditional Purchase Obligations","u":"/asc/440/10/#b-05-unconditional-purchase-obligations","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d6bd8a3436900231dc7b7178a9f8d2e30e679b7b40b25b1b76a70367ad1c1fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-10-15","l":"Scope and Scope Exceptions","u":"/asc/440/10/#15-scope-and-scope-exceptions","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06bc72add53a6722ec0f134b87c5e19afad200ebc0e2a38be7c27975541c6a48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-15","l":"Overall Guidance","u":"/asc/440/10/#h-15-overall-guidance","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a591c626ae81e7f73e3e54e4db51dd3c09f88c40fcfc24cf62c147b714ce1693","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-15","l":"Entities","u":"/asc/440/10/#h-15-entities","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4beac80752d23608922e089d69a6aa788f48bda37433b4b5a7198894d7a4e84e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-15","l":"Unconditional Purchase Obligations","u":"/asc/440/10/#b-15-unconditional-purchase-obligations","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aff379522655715566445031b739466443175ceb2fe946d220d0234ff8a01ff1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-15","l":"Transactions","u":"/asc/440/10/#h-15-transactions","x":"Unconditional Purchase Obligations · 440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f33ca43e52ad40f98fc7924cb10b5ca68a8014308d15f8a985bff11bb9cc2ac5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-10-25","l":"Recognition","u":"/asc/440/10/#25-recognition","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ee210b488141a99e77857cc23ecc7dd3d737902e057a43ccf15034f08e68016","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-25","l":"Unconditional Purchase Obligations","u":"/asc/440/10/#b-25-unconditional-purchase-obligations","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b49a25c2022a37c30bf692420ea3ce9cded6660a96f2ceae155e15e611534f08","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-10-50","l":"Disclosure","u":"/asc/440/10/#50-disclosure","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd0fb5ddc00a2e4350ff149a74226ae50bc467f73aba26bbdfbba8da22516089","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-50","l":"Unconditional Purchase Obligations","u":"/asc/440/10/#b-50-unconditional-purchase-obligations","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfc1368d9def455dcb3db918028225ebe600ef84a2bc8339738eb6f401c0605b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-50","l":"Unrecognized Commitments","u":"/asc/440/10/#h-50-unrecognized-commitments","x":"Unconditional Purchase Obligations · 440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75d4423860aa077752124ec50d6826de948b40570040917de443269d74b5d2b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-50","l":"Recognized Commitments","u":"/asc/440/10/#h-50-recognized-commitments","x":"Unconditional Purchase Obligations · 440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8327fa26eb3a9b4580e4cee78b4d3f19f5e7f3862e723bf64c2d49fa4906692c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/440/10/#55-implementation-guidance-and-illustrations","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43d3d997e516d433cde23501417cba47964234b20941778bdd47e494d756b5fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-55","l":"Unconditional Purchase Obligations","u":"/asc/440/10/#b-55-unconditional-purchase-obligations","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3386c22f0a9ebc493fbbeca00a76f811e2015457fdfddb1c5568983fdaf9b46a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-55","l":"Illustrations","u":"/asc/440/10/#h-55-illustrations","x":"Unconditional Purchase Obligations · 440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:465faa03455930f412c1c32b4c7aed45d54068d372d67d8c1447b702365bf6b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-10-60","l":"Relationships","u":"/asc/440/10/#60-relationships","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46df6af8f3e8a794b5113bd524ccbb802e2d94d7f7e34f65316023cf88cbf249","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-60","l":"Receivables","u":"/asc/440/10/#h-60-receivables","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c96f498ece9fd8e55fe4af83c5dd68abd2a1c8a05cda0abe24f5429aabe23510","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-60","l":"Inventory","u":"/asc/440/10/#h-60-inventory","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed797d5e46ae63427cc5f141074b2662b659da1a63eb27951cd8caccc122d73f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-60","l":"Asset Retirement and Environmental Obligations","u":"/asc/440/10/#h-60-asset-retirement-and-environmental-obligations","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72c54ad2faffd4c2bab65801efbf377367d9831b6d4a5321e66bc82b52206e32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-60","l":"Compensation—Retirement Benefits","u":"/asc/440/10/#h-60-compensation-retirement-benefits","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6355e3cb3d0cc2e0c4041eeea656aefd6f490166ee770526186a2d44513da282","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-60","l":"Other Expenses","u":"/asc/440/10/#h-60-other-expenses","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f51ca2c7d587519e4b15606eec7a7f997e303f025958bdb4cf3c87d194778e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-60","l":"Research and Development","u":"/asc/440/10/#h-60-research-and-development","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fb7edbc6c2f5072cadb2e4061cae20bd53e5efc641df2c356e34fb6fa3aea6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-60","l":"Derivatives and Hedging","u":"/asc/440/10/#h-60-derivatives-and-hedging","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad114c5f347dde5c7f03bde64de2ef1eaf22a24ca674f83b538052b2ab9c80ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-60","l":"Foreign Currency Matters","u":"/asc/440/10/#h-60-foreign-currency-matters","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed605f2d747f9555b3f8b11fc0211504009368eaf8a69f37c9ac267a5e845cb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-60","l":"Leases","u":"/asc/440/10/#h-60-leases","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f5db28db1c135164056c1659fa4e4a4aea1b68d74e15f3b007811835ed12ab3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-60","l":"Transfers and Servicing","u":"/asc/440/10/#h-60-transfers-and-servicing","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f250973b5475d147d209f09cf2118900c457d1b0c460a2749d0f7b16c6a44d97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-60","l":"Financial Services—Mortgage Banking","u":"/asc/440/10/#h-60-financial-services-mortgage-banking","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff346798a057528830ebd77cee4ea5c43e7de5a100619890d92f46a6ebe91ce3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-10-60","l":"Health Care Entities","u":"/asc/440/10/#h-60-health-care-entities","x":"440-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b7d76ddbd22b02756076ab7173d61a23f65e730eb899570c2f29fc73ce28108","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"440-920","l":"Entertainment—Broadcasters","u":"/asc/440/920/","x":"440 Commitments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:605ac2d7ec1c9f82ab061ce19b3e1788a4f8d6e615a474e1bca6c86399721af7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-920-05","l":"Overview and Background","u":"/asc/440/920/#05-overview-and-background","x":"440-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc4145f81f21558ff0376a05f39aeed182a576f1a28424bfb4891d2eca7baebd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-920-15","l":"Scope and Scope Exceptions","u":"/asc/440/920/#15-scope-and-scope-exceptions","x":"440-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:237f0b9139c8527a1d209617753af9f53b5c257f3782f11e5b6c2144f864d93d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-920-15","l":"Overall Guidance","u":"/asc/440/920/#h-15-overall-guidance","x":"440-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94b9e8c45a9d069dda656a241f97629b67d4ed3c51e64bc98566d3eea490ae8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-920-50","l":"Disclosure","u":"/asc/440/920/#50-disclosure","x":"440-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef3b9659f54a40f197aff02553f8598febb9fa26e8470bea67cb8c0861d2cefd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-920-50","l":"License Agreements for Program Material Where Criteria for Recognition Has Not Been Met","u":"/asc/440/920/#h-50-license-agreements-for-program-material-where-criteria-for-recognition-has-not-been-met","x":"440-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a22a53dbbac20779235dca76e4453c01d2a139d428747c3a3001d14477fd63f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"440-928","l":"Entertainment—Music","u":"/asc/440/928/","x":"440 Commitments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51ce19b950e90ab45062934464fbfffd4d8173a407863d6928649c9bc9cf28f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-928-05","l":"Overview and Background","u":"/asc/440/928/#05-overview-and-background","x":"440-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55bb1f15c3095b69611b772e86ee6b594cd5ddce8c470092f05af175d4b10e0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-928-15","l":"Scope and Scope Exceptions","u":"/asc/440/928/#15-scope-and-scope-exceptions","x":"440-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:736a3cf1eba509ce95912edda51b2c420416b760dd10c9bce5654e7767eea800","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-928-50","l":"Disclosure","u":"/asc/440/928/#50-disclosure","x":"440-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4edf6ddd6c37249966ac178793f4e3c6a7f1ad7164b67aec3f374277d2a4abcc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-928-50","l":"Licensor Accounting","u":"/asc/440/928/#h-50-licensor-accounting","x":"440-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca09b37f079cf78594fd34a8ebf7d23299c626a864fb745d9ebc08c8d38eddf9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"440-952","l":"Franchisors","u":"/asc/440/952/","x":"440 Commitments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68aaf996562dac660dd1034263aa99810336ef6751fd60ee9b84137af1eca020","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-952-05","l":"Overview and Background","u":"/asc/440/952/#05-overview-and-background","x":"440-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1247210d0648135c77f3a757363c8ecccb1b13a514bccc2f0d929ba80162277c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-952-15","l":"Scope and Scope Exceptions","u":"/asc/440/952/#15-scope-and-scope-exceptions","x":"440-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24eeb31debeb5c019082e92f7d6882b7d3124caf13207a801d21c88cfed8b8b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-952-15","l":"Overall Guidance","u":"/asc/440/952/#h-15-overall-guidance","x":"440-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c50c05d809edc0cbfdf44952915d0e08519e53a9fe0ab50b9245094fa580d3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-952-20","l":"Glossary","u":"/asc/440/952/#20-glossary","x":"440-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68f4ddead95a5d242777cb818a9fac0dfe03585f59768f606fa9637b1818e4e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-952-50","l":"Disclosure","u":"/asc/440/952/#50-disclosure","x":"440-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e97a0411c4ec79ad917476005824277f04ee48e22388b348d99038765a38d22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"440-954","l":"Health Care Entities","u":"/asc/440/954/","x":"440 Commitments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0b9d591f51a83710172143a0170b02b04ef176f6557742bc46346b86c60afb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-954-05","l":"Overview and Background","u":"/asc/440/954/#05-overview-and-background","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0ddb1afc2feb9c71bcf6efdff3805f74343701ea2b0468bf22498471c904e74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-954-05","l":"Continuing Care Retirement Community","u":"/asc/440/954/#h-05-continuing-care-retirement-community","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35317bcca73e305d8f8c306ee19af67792c55007c766e4fef12ba2943e8dc071","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-954-15","l":"Scope and Scope Exceptions","u":"/asc/440/954/#15-scope-and-scope-exceptions","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7647130a43769bd4c651cff6b5291998dc08bd124c4f7c7435cd81b498164b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-954-15","l":"Overall Guidance","u":"/asc/440/954/#h-15-overall-guidance","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0b1433852d34910e1ba76f8b8aa209001f4f5a1490e7fafd5e23e14d676011a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-954-25","l":"Recognition","u":"/asc/440/954/#25-recognition","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6a8c48d7ab2ce74a3f58072913872f186e503c44d2230a475dc3bb81ab9d365","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-954-25","l":"Continuing Care Retirement Community","u":"/asc/440/954/#h-25-continuing-care-retirement-community","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64544c5e31902d7a0b86b3479fc0e7003cede1476b8d54bbc7f520bccb77ec88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-954-35","l":"Subsequent Measurement","u":"/asc/440/954/#35-subsequent-measurement","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60887958b4bcc15be89102748304296a53d1ed1f0a7f9b9be605c0960c64231a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-954-35","l":"Continuing Care Retirement Community","u":"/asc/440/954/#h-35-continuing-care-retirement-community","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c48383ba4fcf9d79c69b78d824099d212be958bb68344f1406e115b4c506122","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-954-50","l":"Disclosure","u":"/asc/440/954/#50-disclosure","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4db676cdfbdd40e8d2a9c0c7dd6b1bbd67222255119ea55694f2340e6958c8d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-954-50","l":"Continuing Care Retirement Community","u":"/asc/440/954/#h-50-continuing-care-retirement-community","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8b28af71d7fc2e066a48fa0f01c8c652516c277013baca1543b8e0cbfdb21ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-954-55","l":"Implementation Guidance and Illustrations","u":"/asc/440/954/#55-implementation-guidance-and-illustrations","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:131719505c6f630c9544cec8f2208b86d834857ddab6f752079ee282ff0e61c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"440-954-55","l":"Illustrations","u":"/asc/440/954/#h-55-illustrations","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d95c0f0dea7023b46b2173c9c54bef1a298ce8d6011bad80ac9bd918a227ed38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"440-954-60","l":"Relationships","u":"/asc/440/954/#60-relationships","x":"440-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b208aa2f19b4d18d1c79b12721a69e86ebfca14519e3829e81823516d8d589b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"450-10","l":"Overall","u":"/asc/450/10/","x":"450 Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05dd10b74b977ae5e9b7ca86da4c9daefd5a01f1733f3ec247f91645d6bb57e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-10-05","l":"Overview and Background","u":"/asc/450/10/#05-overview-and-background","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:083e43fdeef1030d23dab78ae633a67924d0a03eb00d4e357d94092191387c4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-10-15","l":"Scope and Scope Exceptions","u":"/asc/450/10/#15-scope-and-scope-exceptions","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e036863eb479f8579f62a55d57c3f442e0b299a072361329350bdb4909dfcfb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-15","l":"Overall Guidance","u":"/asc/450/10/#h-15-overall-guidance","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac950c5dcc11fc568c231bc706f2e6e516e7ec35e77e9156e4b83da846868b50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-15","l":"Entities","u":"/asc/450/10/#h-15-entities","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06a7f236d6c96fee4ade2b877596d858e17d20ef278fcc4378308c8708b79156","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-15","l":"Transactions","u":"/asc/450/10/#h-15-transactions","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e8bc626e138f0fbe6e19fdd48a72d821696d515190b9815334a349a622de2f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-15","l":"Other Considerations","u":"/asc/450/10/#h-15-other-considerations","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19e697101310f08f97522eff7c099eb73537ef87ff91b073536c85f5141175f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/450/10/#55-implementation-guidance-and-illustrations","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9765f580728bc295b743c867d6ad38c08e9df6fa25e02853f155637b19147d8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-55","l":"Implementation Guidance","u":"/asc/450/10/#h-55-implementation-guidance","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b540daad3b025c5f53864c28a8bec8be74c9b94ebd4acc8fb022b95c1bca79ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-10-60","l":"Relationships","u":"/asc/450/10/#60-relationships","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44b4ef5216c0536c738560448517182fd90f5f2db07fe2db600bcb80471b6a5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-60","l":"Interim Reporting","u":"/asc/450/10/#h-60-interim-reporting","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df6dfcab8ba05bfadbdb56b755f2a5ac5478ebf390ce7a7a45e85e539f985a98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-60","l":"Other Assets and Deferred Costs","u":"/asc/450/10/#h-60-other-assets-and-deferred-costs","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0888b9e10640c98da28687dcf46d67fe675c07d6fb9d8e31b378106b70a5c6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-60","l":"Revenue Recognition","u":"/asc/450/10/#h-60-revenue-recognition","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f61f07337c8f9c3aaff7e1fcd0c9629a9d1a921d5af11f726c20a2a08d55a3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-60","l":"Other Expenses","u":"/asc/450/10/#h-60-other-expenses","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:583430db1d1609469289f907a08e486330e8efa8eb9bd60d887dd20d8a4840ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-60","l":"Income Taxes","u":"/asc/450/10/#h-60-income-taxes","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d9a241068fae29da8b479479f64938685156be4da89a77b63ead08b48a5ac24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-60","l":"Business Combinations","u":"/asc/450/10/#h-60-business-combinations","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07ad18c4c1f84c3bfc647772ed3efa78e4c5b42b1ea762fedf77e0ae1d5c55e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-60","l":"Leases","u":"/asc/450/10/#h-60-leases","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f84c84afaf74f6bd125dfbe798335ebd651a2d97033f6ea3bea9fd2d2e868e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-10-60","l":"Financial Services—Insurance","u":"/asc/450/10/#h-60-financial-services-insurance","x":"450-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0487ccbd981d05489c821725fc6408e4a73b3231c939d81c9845da8ff738f640","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"450-20","l":"Loss Contingencies","u":"/asc/450/20/","x":"450 Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8ade5a5fca44f4bb619519e7f6c793f788a51158363eab7a21e62910120f6c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-20-05","l":"Overview and Background","u":"/asc/450/20/#05-overview-and-background","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f67c5dde4845e1ffc7eb54d8910a9758e7d34f3838c341acc6c6f08dbf622c4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-05","l":"Dealing with Uncertainty when Accounting for Losses","u":"/asc/450/20/#h-05-dealing-with-uncertainty-when-accounting-for-losses","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:606eda18abc9f1f4a6f63f5a3e0ebc30487987f57a6224d10bf970a07a48cc21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-05","l":"Accruals of Loss Contingencies Do Not Provide Financial Protection","u":"/asc/450/20/#h-05-accruals-of-loss-contingencies-do-not-provide-financial-protection","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a37128ab966a5a166f3d5e13a795607bc34c036ccc4debb5e3caec552441a86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-05","l":"Types of Loss Contingencies","u":"/asc/450/20/#h-05-types-of-loss-contingencies","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77c2777ff84a21f1521ff869ea9c4ef394f788773d29e826b7a1ce42c7997a25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-20-15","l":"Scope and Scope Exceptions","u":"/asc/450/20/#15-scope-and-scope-exceptions","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef93c47d5110f8113584423842b03812789512dd8e109df2dcb8d30fed35bc8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-15","l":"Overall Guidance","u":"/asc/450/20/#h-15-overall-guidance","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:baa4b0dd9f1179a4926283af473010e93089016f3fed7a26447033b3f58b83b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-15","l":"Transactions","u":"/asc/450/20/#h-15-transactions","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03b20bb4213a2fbafdfd7acde846b12476ccf6fe8cb1ca6f63b0220c9c7552dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-20-25","l":"Recognition","u":"/asc/450/20/#25-recognition","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11cfd09a30d553a0598bfdb596664f24bd017cecb1fdb62533b4864518e24dd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-25","l":"General Rule","u":"/asc/450/20/#h-25-general-rule","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86c3a036ff86084c7e9ac385585bed7750e220cc1d847adff3d283051f8ff3a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-25","l":"Assessing Probability of Incurrence of a Loss","u":"/asc/450/20/#h-25-assessing-probability-of-incurrence-of-a-loss","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc1ff888c510754b9c607b66e2db0d3d8ecccdc02f80806457241e31cc65ba84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-25","l":"Assessing Whether a Loss Is Reasonably Estimable","u":"/asc/450/20/#h-25-assessing-whether-a-loss-is-reasonably-estimable","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5853cd22f100a9570cb391f9290fabad8acdb8b0916dc08ee5e1ff78ddd2a207","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-25","l":"Events After the Date of the Financial Statements","u":"/asc/450/20/#h-25-events-after-the-date-of-the-financial-statements","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5c9ebe5f628b95bf8ad6c2d6d1dd4368363c7fdf02a96e7f76bf5eaaf7a80fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-25","l":"Business Risks","u":"/asc/450/20/#h-25-business-risks","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43d8669a4097057ed36ea3f11ccdbd2efc224c616b5e1f9a07d30a385466cef8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-20-30","l":"Initial Measurement","u":"/asc/450/20/#30-initial-measurement","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:944c85b1b157cf79d9ed8342a1d6aff07e440f49524ae2dfd298bc7d43ff6fe0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-20-50","l":"Disclosure","u":"/asc/450/20/#50-disclosure","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:804e0e0e9f65a37b839cbe11b78b0f954001db8f07c291f1912bc8ecf7f6248c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-50","l":"Accruals for Loss Contingencies","u":"/asc/450/20/#h-50-accruals-for-loss-contingencies","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b40d7acd559729bd561e080376bfc8d5aa379435788d0f95c621b23567e0390","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-50","l":"Unrecognized Contingencies","u":"/asc/450/20/#h-50-unrecognized-contingencies","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a0c3bf1f9de91a7887e43cc760ab9b971678d91f60d1e24c7f0d3aac2584a21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-50","l":"Losses Arising After the Date of the Financial Statements","u":"/asc/450/20/#h-50-losses-arising-after-the-date-of-the-financial-statements","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50ca2b4757f709620f943d00e93c3ec4ffeaf7ecab8f2c4e969a703e415158a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/450/20/#55-implementation-guidance-and-illustrations","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f806b8505b2d29aec8c835e01a7d262da291f029df956e1be40ae70091275f07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-55","l":"Implementation Guidance","u":"/asc/450/20/#h-55-implementation-guidance","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d13fcd56f51f185b9ff1fd8199a948cd3c74a68a900ddeda31b548c21f9e28a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-55","l":"Illustrations","u":"/asc/450/20/#h-55-illustrations","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7ac780334d4cbb91ae401a17b9beffcfab98ba75460d196ada07dff440af611","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-20-60","l":"Relationships","u":"/asc/450/20/#60-relationships","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33e33674731718c623d14f00269bbf5422abf926273c52d17efc6fcee8df29c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Risks and Uncertainties","u":"/asc/450/20/#h-60-risks-and-uncertainties","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1226cc7fdf9f2ce51881619cdee82416a7bcb8e7b2559301b4578887c17d923","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Receivables","u":"/asc/450/20/#h-60-receivables","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fa14c8edf04153f23f433a9c48fc7062eec414c00155a1181d2f15d4d913d12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Inventory","u":"/asc/450/20/#h-60-inventory","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b7addcbc0a7d3d443ccbb09fbe2ab2f9788bd76d30a9432a4ed366f8479b631","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Liabilities","u":"/asc/450/20/#h-60-liabilities","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ddf89c526a3f1366d1ad7ca42a84b2669868608cb127cf7a37bf189024899a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Asset Retirement and Environmental Obligations","u":"/asc/450/20/#h-60-asset-retirement-and-environmental-obligations","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a9d14f6b042acf1186fb79348cceeac5f80c2178925bb59973a1e08e1f1e815","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Guarantees","u":"/asc/450/20/#h-60-guarantees","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b2c56598438b55f61db96a4850dbd7f7bf104c69b3d3e06394d483865b6ddac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Debt","u":"/asc/450/20/#h-60-debt","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b3bbe1c3b6b4706776c8f6cd53eaf0cf55cac4de576f783f5f303e4271d871e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Compensation—Retirement Benefits","u":"/asc/450/20/#h-60-compensation-retirement-benefits","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d24cff4b6ffc15fb2ac9716d0f859fb57a06fd9cd8c1fca894d0609825e0b2cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Other Expenses","u":"/asc/450/20/#h-60-other-expenses","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d05fc909de7297a06387d40b9cb248f8d9f4b87602cac1be707e51d4b746b17d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Leases","u":"/asc/450/20/#h-60-leases","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:589f53487652a05eb9abe6ae129e8eaca1c350415ef12b61ebd420568fae83ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Transfers and Servicing","u":"/asc/450/20/#h-60-transfers-and-servicing","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2acba7ac1e5c228166a485ef92d69c1cd321542daedc17b64918b26b4f3720fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Extractive Activities—Mining","u":"/asc/450/20/#h-60-extractive-activities-mining","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e35f67b12646331641875ac4e6f98982e7b755fb889e6a306afd15e6ec3a0fc0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Financial Services—Insurance","u":"/asc/450/20/#h-60-financial-services-insurance","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e548860d2199783e618e777b9669d22a0a15e9cd0eff7ca9a22621f4809fb5e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Financial Services—Investment Companies","u":"/asc/450/20/#h-60-financial-services-investment-companies","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cf8e1292203af3b47d229d14ef528313589f0e77db52bdce5227ed84fec961c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-60","l":"Health Care Entities","u":"/asc/450/20/#h-60-health-care-entities","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b6c370065ed7afca5d5659655d3b23ad1532fe0e20fc7833ecb8dce13da5c05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-20-S00","l":"Status","u":"/asc/450/20/#sec-00-status","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dab31ebcb0306c859fcd90ca9595fa0dd0cd8fba68a542adf483018e0dcc9ce9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-20-S25","l":"Recognition","u":"/asc/450/20/#sec-25-recognition","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00659821a322aba03c105fa3c930a9b29e4d0a2a45d0a3afab05e89b267f2886","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-S25","l":"Accounting for Legal Costs","u":"/asc/450/20/#h-S25-accounting-for-legal-costs","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:948d00773ff05502db9267036cb415269021cc9a7c023ad4c4a241ccfbb5784e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-20-S30","l":"Initial Measurement","u":"/asc/450/20/#sec-30-initial-measurement","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c813d39862ca6021b44ee514768c39d6cc9d7dabedfa45efa6be68dcce7ac3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-S30","l":"Use of Discounts","u":"/asc/450/20/#h-S30-use-of-discounts","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7cbc8f64494ab086785fa8f3347e69b03fcca7bfd7af68dc02b72c8a47d7bca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-20-S50","l":"Disclosure","u":"/asc/450/20/#sec-50-disclosure","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5de04098af10e966705db8a0f9bc70b3d56bf57bf907d400059fa56c57573a14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-S50","l":"Accruals for Loss Contingencies","u":"/asc/450/20/#h-S50-accruals-for-loss-contingencies","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d8734fe1a46f485ad0f34dc052a099dbd88c8609c181607a2f15659833610fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-S50","l":"Policy for Accrual of Legal Costs","u":"/asc/450/20/#h-S50-policy-for-accrual-of-legal-costs","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bd57975cd4c9110a4f9a4553183b682f97ed1fd9eaee615aefa1bd01b9e27dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-20-S99","l":"SEC Materials","u":"/asc/450/20/#sec-99-sec-materials","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83161840c129f617f7fe60f3f08a71c7f1854292591bfd8339531bdb3c3ea93c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-20-S99","l":"SEC Staff Guidance","u":"/asc/450/20/#h-S99-sec-staff-guidance","x":"450-20 Loss Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:411aceb6f7ba9a226b0764a92f0a3920719dbe7ab5e41fc1b8d7df837af27077","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"450-30","l":"Gain Contingencies","u":"/asc/450/30/","x":"450 Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca231e658b1a49b252869986174ced65300a1a5cb2c93d0665a4fc250df8748b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-30-05","l":"Overview and Background","u":"/asc/450/30/#05-overview-and-background","x":"450-30 Gain Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b8fa62d0bcfa70f6bb495ef4bbc8bb8ba6e06e4acb694aa5bb7ce7740276e54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-30-15","l":"Scope and Scope Exceptions","u":"/asc/450/30/#15-scope-and-scope-exceptions","x":"450-30 Gain Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2474a8cf833224d71f381844e85c2a1cd18ca0fdbc17730f2d844552020f80b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-30-15","l":"Overall Guidance","u":"/asc/450/30/#h-15-overall-guidance","x":"450-30 Gain Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5befa8654e7f836f2c6522b7ceab8e03ae8b24c09f95718556c525b2f1e65f29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-30-25","l":"Recognition","u":"/asc/450/30/#25-recognition","x":"450-30 Gain Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1991326853677c461647a094258f7f6e5fa4ce907ea0762e7197813f8f2d1ab9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-30-50","l":"Disclosure","u":"/asc/450/30/#50-disclosure","x":"450-30 Gain Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a37fd0020fb60f9c2202845eeb9d8d03773e73e66cc48e6bbb4a529bb897c0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-30-60","l":"Relationships","u":"/asc/450/30/#60-relationships","x":"450-30 Gain Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aaf906cf3f493fa47f8e5870f974712239287e2d6fe3c943cbe94784a14674cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-30-60","l":"Balance Sheet","u":"/asc/450/30/#h-60-balance-sheet","x":"450-30 Gain Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8accb2b9803c5f3c97e4a3ddc4b661b854f886dd6e8f152800ce6e91dfe50eb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-30-60","l":"Income Statement","u":"/asc/450/30/#h-60-income-statement","x":"450-30 Gain Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98c9bf1770ffa8b8c62c94395e2dc94a896b7255ebc8bf4953a429806f4fae53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-30-60","l":"Other Expenses","u":"/asc/450/30/#h-60-other-expenses","x":"450-30 Gain Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26493701a477b7182abf2ce3ba7cfb2b0243368d80e7bd7753d0290ad478d1c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-30-60","l":"Leases","u":"/asc/450/30/#h-60-leases","x":"450-30 Gain Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90249273ae6091310911be8bc80292de41bd15760549fa5281d7a364908135c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"450-912","l":"Contractors—Federal Government","u":"/asc/450/912/","x":"450 Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8a139955595ce76f98c7b5ca21aff06fda9ad013abd5f991645dd0c640322e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-912-05","l":"Overview and Background","u":"/asc/450/912/#05-overview-and-background","x":"450-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73de84ae344127fb0656aaa02ced7e0178e7edbfe918c0b508bc482c96f2886c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-912-15","l":"Scope and Scope Exceptions","u":"/asc/450/912/#15-scope-and-scope-exceptions","x":"450-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4598c54cd451fc903d6a6e675d8dd34ec64fea51ca2522385299b6ad117bc188","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-912-15","l":"Overall Guidance","u":"/asc/450/912/#h-15-overall-guidance","x":"450-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c2ff6e05620beeb70d2d5a6fa081c8a68972ee503b87eacd40fda7926645d65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-912-25","l":"Recognition","u":"/asc/450/912/#25-recognition","x":"450-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2e0f86293f6025f2728fe98fd5c5d622d343c50118f4b1abe270e12e863824a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-912-25","l":"Subcontractor Claims","u":"/asc/450/912/#h-25-subcontractor-claims","x":"450-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62daf779b94e03eb3c31ce22011fdd74b82554a5162a30d7c3124e997b199e1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"450-954","l":"Health Care Entities","u":"/asc/450/954/","x":"450 Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f1ba0ae0ef008b32fdfffaf60315cc700d1781813ec3cc38d26e223d89ee8bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-954-05","l":"Overview and Background","u":"/asc/450/954/#05-overview-and-background","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d6af82f1086c2c8f2ba34612c06b372d10d34f6f5f8d78f17109f2bb951d9f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-954-15","l":"Scope and Scope Exceptions","u":"/asc/450/954/#15-scope-and-scope-exceptions","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aaac64a33a68fa8edf3cc7d326130fa5b5bfad8011cfc45a128de699dd8eab26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-954-15","l":"Overall Guidance","u":"/asc/450/954/#h-15-overall-guidance","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee384ad80bc3d05915a1c8dd982008a859a6effbcbd77d4f7d5d9d3f6f4673db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-954-25","l":"Recognition","u":"/asc/450/954/#25-recognition","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29a711b108fa13620e8330f94eaed01917168fe6691da3dc1965f7887dac694f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-954-25","l":"Medical Malpractice Claims","u":"/asc/450/954/#h-25-medical-malpractice-claims","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d0d222e620c30cd43b26f7c6d03330d33e7150a1dc3a26225aebf754cc84690","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-954-25","l":"Medical Malpractice Trust Funds","u":"/asc/450/954/#h-25-medical-malpractice-trust-funds","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ece286a84b6b4034efcab13d440f42637149862d9dd91b1c1bed3e0d02326afc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-954-25","l":"Prepaid Health Care Services","u":"/asc/450/954/#h-25-prepaid-health-care-services","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fde2ffcfbf6d4b80511c3acb4506536935bdf3391b634e329ead94e534492fa0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-954-30","l":"Initial Measurement","u":"/asc/450/954/#30-initial-measurement","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e86f3e7e2bafdfcf48220775a9bc1a2cffd7e25f7ef74e865bc3e2eaac35892","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-954-30","l":"Medical Malpractice Claims","u":"/asc/450/954/#h-30-medical-malpractice-claims","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a776adefee9818a1d20b69d8d8245bde26370974194790f8582bb0e6952aa63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-954-30","l":"Prepaid Health Care Services","u":"/asc/450/954/#h-30-prepaid-health-care-services","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14c7a0486f99b424c6bd9e3b9476d6f0620dff4d57ad28687e5b7ebe3c6e003e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-954-35","l":"Subsequent Measurement","u":"/asc/450/954/#35-subsequent-measurement","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5de8cfd1a69d68541b0795942d1b73665aafec4025a7efe7c9cff1dde51d302b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-954-35","l":"Medical Malpractice Claims","u":"/asc/450/954/#h-35-medical-malpractice-claims","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:beaa1ccb3f61e4dd00a1937094f1ecc996898ab950e778ca8bd481c469b08231","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-954-50","l":"Disclosure","u":"/asc/450/954/#50-disclosure","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0dbcb71e5b2029a3a1af6fd47e7e60d251ef3cc2acb87fb63a7bd3467fbd97e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-954-50","l":"Medical Malpractice Insurance","u":"/asc/450/954/#h-50-medical-malpractice-insurance","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daf7ad46ce15dfe4898ebf186b4382b4f64a5827615a90701e7666b5cea5855d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-954-65","l":"Transition and Open Effective Date Information","u":"/asc/450/954/#65-transition-and-open-effective-date-information","x":"450-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f30859f545f847506f9e777b6f367635b99e384d77fd6bb82de919632e1a8be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"450-958","l":"Not-for-Profit Entities","u":"/asc/450/958/","x":"450 Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ba4459f3fd8e5bff1da4ca09dafa4f2a86dbec569b08441df0db093c6c83fa2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-958-05","l":"Overview and Background","u":"/asc/450/958/#05-overview-and-background","x":"450-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4de052274bee015dcca83d54891c91559eccbbe73d5de1ada2703fe1b47aae3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-958-15","l":"Scope and Scope Exceptions","u":"/asc/450/958/#15-scope-and-scope-exceptions","x":"450-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ae90f8188009301ee46ea201029f605d86fdc032c0fc924223717dced674943","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-958-15","l":"Overall Guidance","u":"/asc/450/958/#h-15-overall-guidance","x":"450-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f1ee4b1e9f9440bf19d0a1b9c34a5d671504ce3fd2e6dab38ba82d569fc0f1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-958-25","l":"Recognition","u":"/asc/450/958/#25-recognition","x":"450-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13d1a63831635a1d18173df65a66805aa4b6aefcec8448c4b5962a863434901c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-958-50","l":"Disclosure","u":"/asc/450/958/#50-disclosure","x":"450-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20a88c72f0163330808644433ec1bc4a38652e6c01368c37f9621158b7365ce4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"450-980","l":"Regulated Operations","u":"/asc/450/980/","x":"450 Contingencies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7473f6d25e54c26bc8ad19bc7bfe169106fde49b6befc5c04561dd01e268bebf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-980-05","l":"Overview and Background","u":"/asc/450/980/#05-overview-and-background","x":"450-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3477c469bbc18c74df2e57ff0cc034220022c831cbe7ffcc1e3cd0025aa3ca36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-980-15","l":"Scope and Scope Exceptions","u":"/asc/450/980/#15-scope-and-scope-exceptions","x":"450-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:131c6987946fc0bb6d59e8ffa8be3b9032df5dc9435afcdb5f62213bebf91bbe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"450-980-15","l":"Overall Guidance","u":"/asc/450/980/#h-15-overall-guidance","x":"450-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bc19ab7155311223d418b3e685a488bbd7ef9e8b4579059dab00a4129679529","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"450-980-25","l":"Recognition","u":"/asc/450/980/#25-recognition","x":"450-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e4f40e8d7959065310d2cec867bf6a866625eedd6aea3b9bbd958c672e89a26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"460-10","l":"Overall","u":"/asc/460/10/","x":"460 Guarantees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d9924ffbc1f6ec04acba6e6b9c1cbae1974d42043d3c267501276169ce7fe7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-10-05","l":"Overview and Background","u":"/asc/460/10/#05-overview-and-background","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e712d090eda4c0c617a3235f48ccb7e0687a620930d0c66bd1b08db3e8b2b790","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-05","l":"Product Warranties","u":"/asc/460/10/#b-05-product-warranties","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:745b35ad435a8399ef03df09b962c5cfad1f6c503913aabe4f2a7e8705d839d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-10-10","l":"Objectives","u":"/asc/460/10/#10-objectives","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a58e867db7121f5c64de1d1897f656f7b4b80bcc13ea33d849d6a2ba655b5f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-10-15","l":"Scope and Scope Exceptions","u":"/asc/460/10/#15-scope-and-scope-exceptions","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d50efcebf131c8baaa177918a2ac879cdb126e16eff5ed736d5885d5c872407b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-15","l":"Overall Guidance","u":"/asc/460/10/#h-15-overall-guidance","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5da02db7d585f5d7c85036e1bb9c79fc72726e2c4a8b3403621d2606bd858075","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-15","l":"Entities","u":"/asc/460/10/#h-15-entities","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99d50c74f90316f287b50f39dcd88e229220b89ccf542f532ee1890d1bc82db8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-15","l":"Transactions","u":"/asc/460/10/#h-15-transactions","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02754cb641810fb7306c15beb7aef6cbc64c4127df14d4c54f2a456a12b3c8cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-15","l":"Product Warranties","u":"/asc/460/10/#b-15-product-warranties","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7aea39692c79bf6aae4385341572f2a3bbd0eb0860822acabb4dd9b9e8db4ac6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-15","l":"Other Considerations","u":"/asc/460/10/#h-15-other-considerations","x":"Product Warranties · 460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9006e5369106f81b04a45706dc3c3b17c502e1db30cd38aacd31c7f41b9c5e7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-10-25","l":"Recognition","u":"/asc/460/10/#25-recognition","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:844879dbbeabd719f224417c440263a98d673966a5d6ae8e09b3e0a38abc0841","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-25","l":"Product Warranties","u":"/asc/460/10/#b-25-product-warranties","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d86492fa39dd6c4b14e7c4ae7240413c29b27f6e76b5312fc80c3e1f53ab2d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-25","l":"Warranty Obligations Incurred in Connection with the Sale of Goods or Services","u":"/asc/460/10/#h-25-warranty-obligations-incurred-in-connection-with-the-sale-of-goods-or-services","x":"Product Warranties · 460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f860958ca4447b8afc86d06b71d2bcf439830fe15cacec75465c6a8050e20b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-25","l":"Separately Priced Extended Warranty or Product Maintenance Contracts","u":"/asc/460/10/#h-25-separately-priced-extended-warranty-or-product-maintenance-contracts","x":"Product Warranties · 460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:978c3ac56e1f3c781f58b9c64212cff83e88a739d4a5cfb71a780381cb2794ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-10-30","l":"Initial Measurement","u":"/asc/460/10/#30-initial-measurement","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5072b99b7f71dfc8eb09551656327d3df16aff3ce66da5752b80f583b4bd849","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-30","l":"Fair Value Objective","u":"/asc/460/10/#h-30-fair-value-objective","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df9115b964808148c529cc0ab5b79ef76a227ec9059d63a994b40ff06c613bed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-30","l":"Guarantees Not within the Scope of Subtopic 326-20","u":"/asc/460/10/#h-30-guarantees-not-within-the-scope-of-subtopic-326-20","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a74d8aa461fe0e34dba3a321314b20f0c61f48ba71e78a59e4d5861479561adb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-30","l":"Guarantees within the Scope of Subtopic 326-20","u":"/asc/460/10/#h-30-guarantees-within-the-scope-of-subtopic-326-20","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cd3dc823f5d473fc128a293aacb88f128a040edc2958a1788657d739a8facc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-10-35","l":"Subsequent Measurement","u":"/asc/460/10/#35-subsequent-measurement","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebf31b29be2349e4bd0c5bb2b52318e3cc0a51a4d64182f2c88ce4f1d974f90c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-10-45","l":"Other Presentation Matters","u":"/asc/460/10/#45-other-presentation-matters","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62d580599d4b419de19175ddd4b6595fc15094c24eabf274bdab6d5c153a5f1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-10-50","l":"Disclosure","u":"/asc/460/10/#50-disclosure","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec08949d298ac35b578fb2179599ddf0eb55ea2ff357f6da253d06d282bd263b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-50","l":"Information about Each Guarantee or Group of Similar Guarantees","u":"/asc/460/10/#h-50-information-about-each-guarantee-or-group-of-similar-guarantees","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ac5f0a0175cf81dc5ea77dc1744efc9da1ab2197427a45d8ac8e1e04a3c02a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-50","l":"Effect of the Guarantee Disclosure Requirements on the Disclosure Requirements of Other Topics","u":"/asc/460/10/#h-50-effect-of-the-guarantee-disclosure-requirements-on-the-disclosure-requirements-of-other-topics","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99f14eaa562e5ef56abb456fa9799d131a7dd8a3b367ff00301b582b6d11e95e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-50","l":"Product Warranties","u":"/asc/460/10/#b-50-product-warranties","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50aecfad94384f989a0f608b047810e7165189ba25d5588f80c8412cbdbc4313","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/460/10/#55-implementation-guidance-and-illustrations","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9b88cb4d3c1ea5ec8f285e44c0e45fa8d3b3cfbe4d3c92c57c03482d5f00a8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-55","l":"Implementation Guidance","u":"/asc/460/10/#h-55-implementation-guidance","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8c3b8668d2c07a09bd3663a10538dcb38e9c0c2baee1a4e9c767568af79eec1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-55","l":"Illustrations","u":"/asc/460/10/#h-55-illustrations","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20cee60dbff9dff50af8953c8f9e35373e7d1a4ca9f5e4566d1783a569dafdcb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-55","l":"Product Warranties","u":"/asc/460/10/#b-55-product-warranties","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd8e9bc81a6fc99663e3620a32aa54f279c8bb84be64d111bfaddf036878becc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-10-60","l":"Relationships","u":"/asc/460/10/#60-relationships","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a16b0f8fb84b371cf4eb0b18c112412351d3bb6bfa09a5cdea58c0e646d1312f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Investments—Equity Method and Joint Ventures","u":"/asc/460/10/#h-60-investments-equity-method-and-joint-ventures","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31c6a0505315fbdd58ed9014211b2665d0db983d1a620c4d16764f0be5c509e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Other Assets and Deferred Costs","u":"/asc/460/10/#h-60-other-assets-and-deferred-costs","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f8306b5c98db6c7995e8454b9ef5003abe119054b1bc71f7250daf8697ba4bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Property, Plant, and Equipment","u":"/asc/460/10/#h-60-property-plant-and-equipment","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b39b82b7e24876f206ab71384fc80d726a05bd473b9184a00b66a82f55c0c5b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Liabilities","u":"/asc/460/10/#h-60-liabilities","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b35f3e4074c46ddb1d2d198554684cc8fa33d8c21b3a23f632c9dd3ebbf8abc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Distinguishing Liabilities from Equity","u":"/asc/460/10/#h-60-distinguishing-liabilities-from-equity","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1e5af03fc0fcce282a24ccd0050998c4a911dce1eb8395d61e47a233613bf4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Compensation—Stock Compensation","u":"/asc/460/10/#h-60-compensation-stock-compensation","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84e8b74a4b0668890f0cbeea0dcc8a90dbdc74ca5a6cc82b21a160cfd90f13e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Business Combinations","u":"/asc/460/10/#h-60-business-combinations","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c6ad38a92c00babaeceaf781c2a834bfe49a6cb25828d1fe872cc7121cd1f04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Consolidation","u":"/asc/460/10/#h-60-consolidation","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b12086b796e5be632e7c0388137492975870e600ae7b1467e2dfa2abcaadb3e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Derivatives and Hedging","u":"/asc/460/10/#h-60-derivatives-and-hedging","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:614a6e7ec75399b80ef474f813a021f1d3cc5e847257c27b1cce0fef4bf437d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Leases","u":"/asc/460/10/#h-60-leases","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7d60646c74d2ad6f04935c9d9cbc6e1eb20f5cc2fc6704a8b7e918effe7e3fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Transfers and Servicing","u":"/asc/460/10/#h-60-transfers-and-servicing","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8717d27314e49b8b08e4ed07467489f5ac847cc1fa0b98f30e0fbaf345fa859","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Plan Accounting—Defined Benefit Pension Plans","u":"/asc/460/10/#h-60-plan-accounting-defined-benefit-pension-plans","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4694a6a6a678eaa12c8b461a6f561750523ed6e473272875a23c69323901c84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Real Estate—General","u":"/asc/460/10/#h-60-real-estate-general","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d57799abbd445cdd7ea085a216ad8ae01667d8ee9d4bdce6eeff816fb216ad3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Product Warranties","u":"/asc/460/10/#b-60-product-warranties","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff6a772e3edf76c6a5bd1ce188728c24f39f018ebc1510790781fed2e1ad3c0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-60","l":"Revenue Recognition","u":"/asc/460/10/#h-60-revenue-recognition","x":"Product Warranties · 460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4815d9236bee214355f615053ac9070627a0bfc9bb222af4bb9fa1422bca65d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-10-S00","l":"Status","u":"/asc/460/10/#sec-00-status","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b8d6aa84aabc4c12d9ef7c1a351bbdd580a5c477ce75dc2a9a56ed5ebbcf4ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-10-S50","l":"Disclosure","u":"/asc/460/10/#sec-50-disclosure","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da5ed8d36ecb649eb2c80e42d52e891fa24edf682db6e36d7cb113380bf75450","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-10-S50","l":"Guarantors and Issuers of Guaranteed Securities Registered or Being Registered","u":"/asc/460/10/#h-S50-guarantors-and-issuers-of-guaranteed-securities-registered-or-being-registered","x":"460-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89383ec210e1602903149b07584e9fdb32172153a77500b7cd4852581f6d2f2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"460-954","l":"Health Care Entities","u":"/asc/460/954/","x":"460 Guarantees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:023fcac4b634f1cb4c5487a3c37e8c3b5accf2f7f4f467b482ddc1ea4d2b16b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-954-05","l":"Overview and Background","u":"/asc/460/954/#05-overview-and-background","x":"460-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d7a784af75236136cdd976998f96758a06540e689d2aca64bfe87a9c0e693e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-954-15","l":"Scope and Scope Exceptions","u":"/asc/460/954/#15-scope-and-scope-exceptions","x":"460-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86c1a1158e63d40b074ce7033bf67f7e8304f53763bae9e51740d37f20823341","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-954-15","l":"Overall Guidance","u":"/asc/460/954/#h-15-overall-guidance","x":"460-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:650555d2a322ec98c56aa7a042f66b0af42082f41e4ad6cd3e2ac0aeef7ca1a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"460-954-55","l":"Implementation Guidance and Illustrations","u":"/asc/460/954/#55-implementation-guidance-and-illustrations","x":"460-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1b1c156c2d9736971a6f64956e85299cfd95152aecdc4d0c9443fcef683457d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"460-954-55","l":"Implementation Guidance","u":"/asc/460/954/#h-55-implementation-guidance","x":"460-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75d12e0e416b719b25836180960ca80a40362d79cd0fdbb2b398a99cc7417dd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-10","l":"Overall","u":"/asc/470/10/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3634df615002f3c85010ff507f47cf16c64c13a8536f11a3cefc048b33cb445f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-05","l":"Overview and Background","u":"/asc/470/10/#05-overview-and-background","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3b4f1c7afb95a81f33f6b038f6be231b032ec13ab41e4a3a1cdd1e16c547a7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-15","l":"Scope and Scope Exceptions","u":"/asc/470/10/#15-scope-and-scope-exceptions","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b413a525b67010cd60e63e98ca4ed672bd453f3372a13579cd0cec425eba0e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-15","l":"Entities","u":"/asc/470/10/#h-15-entities","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1db53316ed36daeed68033aa3043b9ba946f2e505bd3579f3a7e5d14a8799bfd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-15","l":"Transactions","u":"/asc/470/10/#h-15-transactions","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20a00310474c1fe2e70945a58b90e513f2cf4b5f2e5de916aab13be1452b5027","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-25","l":"Recognition","u":"/asc/470/10/#25-recognition","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0be738893e0ecc1475b8bac505f89068d5214aefffd8e2d639950d41ab4ea1fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-25","l":"Sales of Future Revenues or Various Other Measures of Income","u":"/asc/470/10/#h-25-sales-of-future-revenues-or-various-other-measures-of-income","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e2548f795c1faad4ee6141c9d2b2a81aded75e2b809d9b263d841e2d219ac7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-25","l":"Indexed Debt","u":"/asc/470/10/#h-25-indexed-debt","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b59180e88e4874bc42721266064602275a93a18cc51ddb98eeaad3126cdf958","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-35","l":"Subsequent Measurement","u":"/asc/470/10/#35-subsequent-measurement","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:824a4c52ca73ef86b6c142458a5e18d8f9ea24bdd688e37c6cd63c3f9041b100","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-35","l":"Increasing Rate Debt","u":"/asc/470/10/#h-35-increasing-rate-debt","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea58e2d328208e493b3656f281119a7dc64abf033e5e44f6da61716d5a2ec628","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-35","l":"Sale of Future Revenues or Various Other Measures of Income","u":"/asc/470/10/#h-35-sale-of-future-revenues-or-various-other-measures-of-income","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dd45ad8ddb2f75f466658113e189ce9914646d17ebf77b10b92a844103cca25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-35","l":"Indexed Debt","u":"/asc/470/10/#h-35-indexed-debt","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e81abe1df0d38c84fa07c691a8f3b71a854f7b4d4658398637c5259d0f2c29f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-45","l":"Other Presentation Matters","u":"/asc/470/10/#45-other-presentation-matters","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be6e58043a544559fff24e3e6501912f7a5d469565d213a6b596dbd2abf64cd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-45","l":"Classification of Debt That Includes Covenants","u":"/asc/470/10/#h-45-classification-of-debt-that-includes-covenants","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1aedfd2f9c1bc1995da0fa928dd5a9034b1280444b6ca531f28528da6747c638","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-45","l":"Subjective Acceleration Clauses and Debt Classification","u":"/asc/470/10/#h-45-subjective-acceleration-clauses-and-debt-classification","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f317acf9a004ab9685057dcbfdbaa756722540525c19f3dd1f19055b6dbeecf4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-45","l":"Classification of Revolving Credit Agreements Subject to Lock-Box Arrangements and Subjective Acceleration Clauses","u":"/asc/470/10/#h-45-classification-of-revolving-credit-agreements-subject-to-lock-box-arrangements-and-subjective-acceleration-clauses","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a234fd87e0569264f096e7d1a704f9199192d6851afb3e7518d74034974a0ffe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-45","l":"Classification of Increasing-Rate Debt","u":"/asc/470/10/#h-45-classification-of-increasing-rate-debt","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4186bbcdbee3b6d80c27d3ce3f4f3891225a5128ca60e28cc5d3fcb6e2feec1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-45","l":"Due on Demand Loan Arrangements","u":"/asc/470/10/#h-45-due-on-demand-loan-arrangements","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a91c6e90e20bc388a45a86b8071f202f353678892e6055fa348113b5e901518b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-45","l":"Callable Debt","u":"/asc/470/10/#h-45-callable-debt","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a098521f1244e57249955be3b8009016d80741c4b4d54fe293b155271380b62b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-45","l":"Short-Term Obligations Expected to Be Refinanced","u":"/asc/470/10/#h-45-short-term-obligations-expected-to-be-refinanced","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7f6a2bc74c2369fae9194c4ddd09cef585f03d178e3436bd02812d08e7b85c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-45","l":"Intent and Ability to Refinance on a Long-Term Basis","u":"/asc/470/10/#h-45-intent-and-ability-to-refinance-on-a-long-term-basis","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9478207f78eabaae225c564b9724fa9dbd9cdb8e98fb8d34aeaaea830e9c0ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-45","l":"Transactions after the Balance Sheet Date","u":"/asc/470/10/#h-45-transactions-after-the-balance-sheet-date","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f76633192d924d19d2bfdcf0c8bae884654e9600f0504f7f8a5d237383bb3320","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-50","l":"Disclosure","u":"/asc/470/10/#50-disclosure","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:561843350c8fc27c737ce4694ff391319e4540f2e80392b346876b449bfe6b48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-50","l":"Disclosure of Long-Term Obligations","u":"/asc/470/10/#h-50-disclosure-of-long-term-obligations","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed894d9edc2633d6fe22f7586e6c647f87308c18ad8938497c62e92b0eb0628f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-50","l":"Subjective Acceleration Clauses","u":"/asc/470/10/#h-50-subjective-acceleration-clauses","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd3928faaf5e98497a7c7d46a8c0799f25d75621773c92a8b680e660bf12751f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-50","l":"Short-Term Obligations Expected to Be Refinanced","u":"/asc/470/10/#h-50-short-term-obligations-expected-to-be-refinanced","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2551816862330e20a5e81d35d8d106aea0aae11fffea84420adc794a7154650","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-50","l":"Summary Disclosure of Securities Outstanding","u":"/asc/470/10/#h-50-summary-disclosure-of-securities-outstanding","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11a97a550e8b3d04843557d448f17499c3cb7aa984d40e44a34892c6c100409a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-50","l":"Unused Commitments and Lines of Credit","u":"/asc/470/10/#h-50-unused-commitments-and-lines-of-credit","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1de34c8843a86388bdaa1e8ee2dda97e4ddd1aa4e5fd54038861df0ea11f4ff8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-50","l":"Weighted-Average Interest Rate on Short-Term Borrowings","u":"/asc/470/10/#h-50-weighted-average-interest-rate-on-short-term-borrowings","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6885607c0491bdce1499c8c7f5654eac0cde777ba915e7615a94e2b0ce470d5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/470/10/#55-implementation-guidance-and-illustrations","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:688c58000cf312c76cb2fc721bf7c530f403c48f6661259121837c077da915b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-55","l":"Implementation Guidance","u":"/asc/470/10/#h-55-implementation-guidance","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a26c561aa57ee401bdcdd2e3b990dd8bb27a25080803984d3eaaafa81f57de4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-55","l":"Illustrations","u":"/asc/470/10/#h-55-illustrations","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fdff35531aec7c7f10e970db9413ada378051192b14238ec9d49eea5a9be519","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-60","l":"Relationships","u":"/asc/470/10/#60-relationships","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1613dc07e5c65dea37925cbb0088e041d1f27cdc4d12b3d4cf503aee9ab41c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-60","l":"Balance Sheet","u":"/asc/470/10/#h-60-balance-sheet","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccdc294fe9d0dd1eb6156329319056d9ff95763bc84a5153b5b6b4c00981584c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-60","l":"Interest","u":"/asc/470/10/#h-60-interest","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab41b66feb44fd8606fe9c0e28b7851ea948bcddccfe0afacfae9124d0931bfd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-60","l":"Leases","u":"/asc/470/10/#h-60-leases","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48bf3c546884b062da8286d4459500d59105320878b5ff64c3dec6447d71989f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-S00","l":"Status","u":"/asc/470/10/#sec-00-status","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87bba0e02a595740e048c05b965f013fb586574458262ca03f3f47c7f324a7fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-S15","l":"Scope and Scope Exceptions","u":"/asc/470/10/#sec-15-scope-and-scope-exceptions","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b096a913ff7ee5ea3dbb368abe7368b341f5b666c94927f5d1bfc0b5aa38b7a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S15","l":"Compensating Balance Arrangements","u":"/asc/470/10/#h-S15-compensating-balance-arrangements","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38e7a080bd56b6647fccd84bd35f7ce05fe2b0af948a438715f5ab5391da125f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-S35","l":"Subsequent Measurement","u":"/asc/470/10/#sec-35-subsequent-measurement","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:134ffdef9027fcbbec5c915a8be7b80c57fb8bbcc39e0dfbf31ed79f41cc8aa8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S35","l":"Debt Issue Costs in Conjunction with a Business Combination","u":"/asc/470/10/#h-S35-debt-issue-costs-in-conjunction-with-a-business-combination","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f07f0832dcff2cd3766c2de0312d8616c0bf7db69a816c0bf68f1557628fdaf6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-S45","l":"Other Presentation Matters","u":"/asc/470/10/#sec-45-other-presentation-matters","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd40218f8312fa291d292fd5476f443ed56e76605f88919cddc007e0f9ccacbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S45","l":"Subsidiary's Loan Payable","u":"/asc/470/10/#h-S45-subsidiary-s-loan-payable","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dba8784ff319983cd6cc482fb4463f8e7415257432694d34283554be406f38ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S45","l":"Long-Term Debt","u":"/asc/470/10/#h-S45-long-term-debt","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b80cced5b76d6288bfa1b3a3b1b891845ba32f288acffb88e06dec2415045e66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S45","l":"Construction Loans","u":"/asc/470/10/#h-S45-construction-loans","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:381178b604600b706c78e5b62351dfa543199fceb8decc27ffa671ca5a21c482","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S45","l":"Subordinated Debt","u":"/asc/470/10/#h-S45-subordinated-debt","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:596a47d16dff184009ac2ab2bbb5076562bb12887d5bbde552672c2b25ca8447","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-S50","l":"Disclosure","u":"/asc/470/10/#sec-50-disclosure","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1076b97d706d7c5ab90fcc587fd5532cdefb09ca1752985e764e4688e30ec94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S50","l":"Disclosure of Long-Term Obligations","u":"/asc/470/10/#h-S50-disclosure-of-long-term-obligations","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4baf197e24b9a509069d179a6c098dfa7e932e8c467211d547f01abcbe4aeea7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S50","l":"Short-Term Obligations","u":"/asc/470/10/#h-S50-short-term-obligations","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:512cc5f21c77b8bd406f349750b4ce28f58d994f0b5ff22178fc522574c206c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S50","l":"Defaults","u":"/asc/470/10/#h-S50-defaults","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3715004785668dd658b98276901f046dfd19e059396a07270fb5dcea4d5165d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S50","l":"Repurchase and Reverse Repurchase Agreements","u":"/asc/470/10/#h-S50-repurchase-and-reverse-repurchase-agreements","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9de85b6f1070b8fca75ff76120dc206cdd1a723a495db9a6e4f1d67ce7e3098d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S50","l":"Guarantors and Issuers of Guaranteed Securities Registered or Being Registered","u":"/asc/470/10/#h-S50-guarantors-and-issuers-of-guaranteed-securities-registered-or-being-registered","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e50cbd5efe3d401611b31727480dfc4e90111038657c8a11a32f9eb64b574ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S50","l":"Affiliates Whose Securities Collateralize Securities Registered or Being Registered","u":"/asc/470/10/#h-S50-affiliates-whose-securities-collateralize-securities-registered-or-being-registered","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9797f0bbb30e022f0fc8e14850f809f73644bc258002311f0e94fab023ebd11d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-S65","l":"Transition and Open Effective Date Information","u":"/asc/470/10/#sec-65-transition-and-open-effective-date-information","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6b3f9f4780b8d7b4585c8b8f6f95a8fead69655e09611bfdbcd11e90a104549","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-10-S99","l":"SEC Materials","u":"/asc/470/10/#sec-99-sec-materials","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f57bfb437c12ddfb8fdfb26afbc3e225cad5047ac8e798773ae81fe4e5956cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/470/10/#h-S99-sec-rules-regulations-and-interpretations","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b20a7eec0f07f2626f9af8fecfa3357693b1c9eee1069ad40ce20b202a2cd66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-10-S99","l":"SEC Staff Guidance","u":"/asc/470/10/#h-S99-sec-staff-guidance","x":"470-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78110702abd6664981380c89c03b1c86408e99d4a9be78c750c6b835370cef77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-20","l":"Debt with Conversion and Other Options","u":"/asc/470/20/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f7ef0d13fb5be3d9e0c552a2ab27a42bb350844dfdc2d3cabaa7f0d46872021","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-05","l":"Overview and Background","u":"/asc/470/20/#05-overview-and-background","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b77cde2d7422ca425e777bb958d33bf2a398e95bb42722d147c07973c5215617","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-05","l":"Debt Instruments with Detachable Warrants","u":"/asc/470/20/#h-05-debt-instruments-with-detachable-warrants","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7a3008a7643938e16850b6b5b5f2b20d60a540be973a39eca6c019a8e61b2e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-05","l":"Convertible Debt Instruments","u":"/asc/470/20/#h-05-convertible-debt-instruments","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ce7cf8b446b279c02752645e4afc7a96d0380b6731bcb0cf88d08088b076fba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-05","l":"Interest Forfeiture","u":"/asc/470/20/#h-05-interest-forfeiture","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57c81645a475187b00350523b2eb9184c31fb9b547da1457d3505fd56dd86dc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-05","l":"Induced Conversions","u":"/asc/470/20/#h-05-induced-conversions","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fab98c4be6a20c5f986305b095abd5113cdd23a04060831000efa0f872a14c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-05","l":"Conversion Upon Issuer's Exercise of Call Option","u":"/asc/470/20/#h-05-conversion-upon-issuer-s-exercise-of-call-option","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47d7319ef7708969c4f35927451d7e923d731188d059a407ebbeadcd07198358","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-05","l":"Own-Share Lending Arrangements Issued in Contemplation of Convertible Debt Issuance or Other Financing","u":"/asc/470/20/#h-05-own-share-lending-arrangements-issued-in-contemplation-of-convertible-debt-issuance-or-other-financing","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5448f6b9b033976224f1181a7d435b63efebe0e22650275d16860e6423cb8bc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-05","l":"Cash Conversion","u":"/asc/470/20/#b-05-cash-conversion","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3772469663ae6fc1eec455924a3747800af6e132678dc9d83f5e1eb585e334fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-10","l":"Objectives","u":"/asc/470/20/#10-objectives","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4261ff75dfd4fb7b92beb8031b7aeffe165302b699667df85d1e0b1d2de8a1b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-10","l":"Cash Conversion","u":"/asc/470/20/#b-10-cash-conversion","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0799d3afda693a311cb6e96d2ae28db5784cdf6e96ea3dea055f3e2817e7e1bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-15","l":"Scope and Scope Exceptions","u":"/asc/470/20/#15-scope-and-scope-exceptions","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3ddaf7b48b0297c121065bf7bf72117ecfff2bd351163398c4cc998207d321b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-15","l":"Entities","u":"/asc/470/20/#h-15-entities","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad7982fb3077ad82cb91874cb8a6b1eeff51b25f863f1a8f5e466712b4819bb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-15","l":"Instruments","u":"/asc/470/20/#h-15-instruments","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5c47683cbd285cff237375341964880c2cad003897127277d13cb1452af8e9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-15","l":"Cash Conversion","u":"/asc/470/20/#b-15-cash-conversion","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:490e7bda641aaeceb5a28eb508b8fe9333dec375bd53ae9b55a22493f688842c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-25","l":"Recognition","u":"/asc/470/20/#25-recognition","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7015baed19169181e6f12d24b64fea55c921bcb70353044024955dfce4bb0023","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-25","l":"Overall","u":"/asc/470/20/#h-25-overall","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49c27af325d87859d6eb426e15357c9f7f6cfa616bf4a3cda20c5b900d29f094","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-25","l":"Debt Instruments with Detachable Warrants","u":"/asc/470/20/#h-25-debt-instruments-with-detachable-warrants","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e1e4e898598c995a0a75ad32c6e7a3e6f52774f7dbe7653d00fcec4f7262eec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-25","l":"Convertible Debt Instruments","u":"/asc/470/20/#h-25-convertible-debt-instruments","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:730e4e8c8bac4bec655d8e7b2a13b8826286506d230f8969fd153386824ee0b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-25","l":"Own-Share Lending Arrangements Issued in Contemplation of Convertible Debt Issuance","u":"/asc/470/20/#h-25-own-share-lending-arrangements-issued-in-contemplation-of-convertible-debt-issuance","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb593d670f2868f98fabedec915411f9f15999534a4f1ff0cd89cfafa850c9c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-25","l":"Cash Conversion","u":"/asc/470/20/#b-25-cash-conversion","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38063ba24159727ea020a0e30617b75a1d40630469e545003d7b1e5593c1d92b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-30","l":"Initial Measurement","u":"/asc/470/20/#30-initial-measurement","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4ed0d47505420045db61e89e6668736791be7d3d6e5062c2a621e4e74401e80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-30","l":"Debt Instruments with Detachable Warrants","u":"/asc/470/20/#h-30-debt-instruments-with-detachable-warrants","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b030ed684f45919e062339322ff44903f6b50c2e0ff50f74b0761123d3716d29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-30","l":"Own-Share Lending Arrangements Issued in Contemplation of Convertible Debt Issuance","u":"/asc/470/20/#h-30-own-share-lending-arrangements-issued-in-contemplation-of-convertible-debt-issuance","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4765776711aa76f8edc7c984e5e4e83bc94bc8b588fff78d3f1534edf4206483","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-30","l":"Cash Conversion","u":"/asc/470/20/#b-30-cash-conversion","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfd4d11511f0157ef7d4814c9daebc1f6194118cdbba64bc414b6f9e2f4ade0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-35","l":"Subsequent Measurement","u":"/asc/470/20/#35-subsequent-measurement","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:338df1fc5df716c5df3ac104c5be6d4f0bbf52f018b0c44f7b2c193fa0fa2fe5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-35","l":"Interest Expense","u":"/asc/470/20/#h-35-interest-expense","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cda3e209d8eb572448969ed934f9d60bc8ffe230994b1a5da6930793b90f07f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-35","l":"Own-Share Lending Arrangements Issued in Contemplation of Convertible Debt Issuance","u":"/asc/470/20/#h-35-own-share-lending-arrangements-issued-in-contemplation-of-convertible-debt-issuance","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2d15ed6a042df41340ce1ded7643ce2473c2e9eaec34744436aac69fa206a2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-35","l":"Cash Conversion","u":"/asc/470/20/#b-35-cash-conversion","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a74752c99b9b3e0ce81bd2508ce677502bdadcb7cbac77f5311f8255b9d1c062","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-40","l":"Derecognition","u":"/asc/470/20/#40-derecognition","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:531b7f8e66b6ec867a5150f4309e12fc7b94bdae5f518c6b7ad50a0b80772468","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-40","l":"Contractual Conversion","u":"/asc/470/20/#h-40-contractual-conversion","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:243351b05a39202756e726a768ab5d298f57e30cece8e888c99f4c027d3326f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-40","l":"Conversion upon Issuer's Exercise of Call Option","u":"/asc/470/20/#h-40-conversion-upon-issuer-s-exercise-of-call-option","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa61face36a9f1d55ba1e036a1a2818ceecc20565bbd1c2a1080e347885075d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-40","l":"Interest Forfeiture","u":"/asc/470/20/#h-40-interest-forfeiture","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dd301306e0345bbf4323283f67726f344bf547fc29b0ceb7d616d3a497e9da4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-40","l":"Induced Conversions","u":"/asc/470/20/#h-40-induced-conversions","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1c6109c6d3d9a5ff8f9d6c8f39502005302342321cbca41b5b4e8c0098dbc5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-40","l":"Modifications and Extinguishments","u":"/asc/470/20/#h-40-modifications-and-extinguishments","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2e5a60a7098f10ccd62645d546793dc126d94ee5b28c505c432700eaa43908c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-40","l":"Cash Conversion","u":"/asc/470/20/#b-40-cash-conversion","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa271fba65bdb6faa44c2e0078cbc37e1c1e4184ec85ed67a3480fd60b6f567a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-45","l":"Other Presentation Matters","u":"/asc/470/20/#45-other-presentation-matters","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a03cecd397a27eb3b0615254ae2ee673b108ba6ebb41785fb065f1842c213a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-45","l":"Own-Share Lending Arrangements Issued in Contemplation of Convertible Debt Issuance","u":"/asc/470/20/#h-45-own-share-lending-arrangements-issued-in-contemplation-of-convertible-debt-issuance","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:caa8c2c44795ede8767081d778129ea73c5e6d5074856b24e21b8e91e9f6ce0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-45","l":"Cash Conversion","u":"/asc/470/20/#b-45-cash-conversion","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae1d09dd5177c6aa912b72d2770ff1751cbefb1deab68888b407a32e9d81c1d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-50","l":"Disclosure","u":"/asc/470/20/#50-disclosure","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bcc635b83bec781f204ece9da09beee327d531b97bddd50c26fb940ba73979d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-50","l":"Convertible Debt Instruments","u":"/asc/470/20/#h-50-convertible-debt-instruments","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca7c1c638eda856808f58149e8436cb5b2519ba8dea94b2ca41e137808236405","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-50","l":"EPS","u":"/asc/470/20/#h-50-eps","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d34e11e303bdad0a07ca0ca810f65629b3861b132dd460d21e9697dc3a4b69a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-50","l":"Own-Share Lending Arrangements Issued in Contemplation of Convertible Debt Issuance","u":"/asc/470/20/#h-50-own-share-lending-arrangements-issued-in-contemplation-of-convertible-debt-issuance","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0eb68224cf5cb6429d7806fa86ec16328d27e230c498ff23bfa19ff9da84b536","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-50","l":"Cash Conversion","u":"/asc/470/20/#b-50-cash-conversion","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2175050e0520301e647e627400c1b5d5c46b88a81cf20ddda8dd6c58a6744b8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/470/20/#55-implementation-guidance-and-illustrations","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9a1a6eeeceff04caa779690ef52bc2f64e3ff98b69825e072c8049a3da0a8ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-55","l":"Implementation Guidance","u":"/asc/470/20/#h-55-implementation-guidance","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3881db9926f3494ceef584b2fd9a2483c9103acf4e3b2ba3cb9467a9dcdf104f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-55","l":"Illustrations","u":"/asc/470/20/#h-55-illustrations","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c86c188234aa505cefa9d85079c6f823c2f15c468cfd67a2df412e1ae352232","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-55","l":"Example 9: Illustration of a Conversion of an Instrument that Becomes Convertible Upon the Issuer's Exercise of a Call Option","u":"/asc/470/20/#h-55-example-9-illustration-of-a-conversion-of-an-instrument-that-becomes-convertible-upon-the-issuer-s-exercise-of-a-call-option","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50fc42374665efa328deebcaa0e41805f8293e0e431497207ee0196e9d289641","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-55","l":"Example 11: Disclosure of the Information in the Statement of Financial Position","u":"/asc/470/20/#h-55-example-11-disclosure-of-the-information-in-the-statement-of-financial-position","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5af4be631894cf463ef4496a0788d8d52f3ead3af2063d8892b24fd993a20835","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-55","l":"Example 12: Disclosure of the Information in the Statement of Financial Performance","u":"/asc/470/20/#h-55-example-12-disclosure-of-the-information-in-the-statement-of-financial-performance","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0aea87f227d4c40022a2713d4c6aaf3e16b192b05327dc92feedcaa41bdd3db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-55","l":"Cash Conversion","u":"/asc/470/20/#b-55-cash-conversion","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b7f7ca1f1cab3f47ebb53e9d46aaab29dfca7965e7b4d2c978904e0e486cd3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-65","l":"Transition and Open Effective Date Information","u":"/asc/470/20/#65-transition-and-open-effective-date-information","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:700957e9addca81ba4f320d8741e704b8c7e4d296d2e4690955942a431b12b12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-65","l":"Transition Related to Accounting Standards Update No. 2024-04, <em class=\"ph i\">Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments</em>","u":"/asc/470/20/#h-65-transition-related-to-accounting-standards-update-no-2024-04-em-class-ph-i-debt-debt-with-conversion-and-other-options-subtopic-470-20-induced-conversions-of-convertible-debt-instruments-em-","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:662a639408d515610d6ac95b0446c9782aa271b711388633e3524a8536879523","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-S25","l":"Recognition","u":"/asc/470/20/#sec-25-recognition","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48b2a20249d565f46a99dfbce1cfb60b3107609c9dc0aaef5514fa4824a9ab2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-S25","l":"Debt Exchangeable for the Stock of Another Entity","u":"/asc/470/20/#h-S25-debt-exchangeable-for-the-stock-of-another-entity","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:314735457ae986234a88264a52d0838925a039e379fdc6166bc422ba2a891643","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-20-S99","l":"SEC Materials","u":"/asc/470/20/#sec-99-sec-materials","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92a83858c0032cf1b1b549162483179ee4e8bcdb33558f94bb9d5e7a43dffb5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-20-S99","l":"SEC Staff Guidance","u":"/asc/470/20/#h-S99-sec-staff-guidance","x":"470-20 Debt with Conversion and Other Options","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05c49e17a88899aff690143468f0ad1f3067484fd9e104655f9e54a58d0c2499","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-30","l":"Participating Mortgage Loans","u":"/asc/470/30/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6830ab8776d2e43f45d95d4fbc663381bd29591abd8b0de756ece11ee7b46cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-30-05","l":"Overview and Background","u":"/asc/470/30/#05-overview-and-background","x":"470-30 Participating Mortgage Loans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f60cfc004a4ebc5774d3dca8ecc530369020e8e956e688a45b9d6fc672e93b75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-30-15","l":"Scope and Scope Exceptions","u":"/asc/470/30/#15-scope-and-scope-exceptions","x":"470-30 Participating Mortgage Loans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03697d5fdeac18b7c4b9d31f0c54178cdb9712dca5aa8df8d6cd56719755caf1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-30-15","l":"Entities","u":"/asc/470/30/#h-15-entities","x":"470-30 Participating Mortgage Loans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4eaab0200f8256bf8a9d43e51448e7445506744ec1cdf80f9687745ac0d36215","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-30-15","l":"Transactions","u":"/asc/470/30/#h-15-transactions","x":"470-30 Participating Mortgage Loans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a57e2decc2239f7b869b8a3c44d72602bc6b49802a3985e3e725152374aa78fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-30-25","l":"Recognition","u":"/asc/470/30/#25-recognition","x":"470-30 Participating Mortgage Loans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6719c72e7b76d4ad7f8be4e3fee7872a89ad65b23a897c890603cfac0bda2b79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-30-30","l":"Initial Measurement","u":"/asc/470/30/#30-initial-measurement","x":"470-30 Participating Mortgage Loans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab25830f3dc2f9f633e98863cdf4a0e8670a69055922e5a4b21d124268adafd5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-30-35","l":"Subsequent Measurement","u":"/asc/470/30/#35-subsequent-measurement","x":"470-30 Participating Mortgage Loans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fea15cd845fe1816d0db5d66257b1b76adb56aa7fae4c4be64eb98e9f71a226b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-30-40","l":"Derecognition","u":"/asc/470/30/#40-derecognition","x":"470-30 Participating Mortgage Loans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90f9a4054bd328c98b9ba9e9f05fa1324671e3563ee9517aa935a87fdaa6e7d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-30-45","l":"Other Presentation Matters","u":"/asc/470/30/#45-other-presentation-matters","x":"470-30 Participating Mortgage Loans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25f688885d3a8d4e71b41d4e858cb197bead36db707714a32955dd81cd67b61f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-30-50","l":"Disclosure","u":"/asc/470/30/#50-disclosure","x":"470-30 Participating Mortgage Loans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36405dc34f0f81267d9dc5b8565b7265942c31cdb9d711345951c2dd760a697f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/470/30/#55-implementation-guidance-and-illustrations","x":"470-30 Participating Mortgage Loans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbee557ca858d87998e5c8ebdbad3a7e9215e1eb89b9fdc380470a7d063cd6ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-30-55","l":"Illustrations","u":"/asc/470/30/#h-55-illustrations","x":"470-30 Participating Mortgage Loans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c34c7e777e5d8e3a179e60b782434c4ad591a5c90f09266c75050f193e396fcb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-40","l":"Product Financing Arrangements","u":"/asc/470/40/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d76c18fc893469d24ecfb11c2aebcfaacc6a36989dd23036dcb24e28f1bc6566","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-40-05","l":"Overview and Background","u":"/asc/470/40/#05-overview-and-background","x":"470-40 Product Financing Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a093ede4abe96f7bfe334c930742057cf9c0463e59108464ec08bf5f2c68524e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-40-15","l":"Scope and Scope Exceptions","u":"/asc/470/40/#15-scope-and-scope-exceptions","x":"470-40 Product Financing Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1cdab51b40a656a2a99c56be72b449b085506627d9431c337d1e79cdb82c89d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-40-15","l":"Entities","u":"/asc/470/40/#h-15-entities","x":"470-40 Product Financing Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7a46d34ca936f4f5197ad6a1af84af00264e71a6ba5f75405e7386a7b4cba06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-40-15","l":"Transactions","u":"/asc/470/40/#h-15-transactions","x":"470-40 Product Financing Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c97c8b8d65a93c6615f091b064dafbf9bbc38dc54a61436f076f0832519548a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-40-25","l":"Recognition","u":"/asc/470/40/#25-recognition","x":"470-40 Product Financing Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b752e2c6740930534c4605c87e81acf6c11dae8063c1b237880115473a94a3b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/470/40/#55-implementation-guidance-and-illustrations","x":"470-40 Product Financing Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a844a607a9ab7f1bebffd110c1c74e673b3e642498f0df9ed05f5543b02263d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-40-55","l":"Illustrations","u":"/asc/470/40/#h-55-illustrations","x":"470-40 Product Financing Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea7dde8003b5913f014eb6dde0b8de55e5d94c3a127fd68a13cc5faddd5b07a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-50","l":"Modifications and Extinguishments","u":"/asc/470/50/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a61d4a436e6967aad206aa4f706ef29c9a91936eecd490e7f689d9c8bce1672","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-50-05","l":"Overview and Background","u":"/asc/470/50/#05-overview-and-background","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcb06483a46a4e1cc573d172ccb4278f9e710d501212393eb751b163d6c071b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-50-15","l":"Scope and Scope Exceptions","u":"/asc/470/50/#15-scope-and-scope-exceptions","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b7e9bb57ec8fd79e413afa5429eb05c77b13424746ef2bd46de3d76624cb0ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-15","l":"Entities","u":"/asc/470/50/#h-15-entities","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2d1bf2ae290f8c782f83a387c91ef248538848fc9386d21ccbde8e972fa7010","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-15","l":"Transactions","u":"/asc/470/50/#h-15-transactions","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:242f1d311ac40c760a3f4de3fafdbe9646d7cf23187d47f886a923b8f1c969c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-15","l":"Other Considerations","u":"/asc/470/50/#h-15-other-considerations","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14baddf665331c3879ad4933e5120a6b7505e888b125e026dac52e4bb74a4f51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-50-40","l":"Derecognition","u":"/asc/470/50/#40-derecognition","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:690393349ee05b33601d1eb376489a8ba954db3dfa2aeff4aa26645b5adab8f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-40","l":"Extinguishments of Debt","u":"/asc/470/50/#h-40-extinguishments-of-debt","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:403278ed1405b23f9cb64deea71b8d94e0fa02eb95f599f47da6435ba3e68327","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-40","l":"Extinguishment of Convertible Debt","u":"/asc/470/50/#h-40-extinguishment-of-convertible-debt","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e6f98cc4516168bd1c43c125ddee697003e463c5398427ae66d96b474aab981","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-40","l":"Modifications and Exchanges","u":"/asc/470/50/#h-40-modifications-and-exchanges","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9a28032d834909a731b80865af848ac11783879c6c876359f9be5c6dc9ea3fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-40","l":"Subsequent Accounting for Modifications and Exchanges If Extinguishment Accounting Is Applied","u":"/asc/470/50/#h-40-subsequent-accounting-for-modifications-and-exchanges-if-extinguishment-accounting-is-applied","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81825b38fa390f9e67d4339f3073acd92648f8b448e3e423596484206721a0ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-40","l":"Subsequent Accounting for Modifications and Exchanges If Extinguishment Accounting Is Not Applied","u":"/asc/470/50/#h-40-subsequent-accounting-for-modifications-and-exchanges-if-extinguishment-accounting-is-not-applied","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:979361c766675911884d191ba01ba506f1dd752284e4f675bd6da4f8035e96e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-40","l":"Fees between Debtor and Creditor","u":"/asc/470/50/#h-40-fees-between-debtor-and-creditor","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68df259d9601f2b33ad280828b6cae304cb36f6705aa7adb4b9d0509d68a9229","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-40","l":"Third-Party Costs of Exchange or Modification","u":"/asc/470/50/#h-40-third-party-costs-of-exchange-or-modification","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87c2798f43463148344e0615d05b4bc6ef6f61af27a50c5c399009546002dc0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-40","l":"Transactions Involving Third-Party Intermediaries","u":"/asc/470/50/#h-40-transactions-involving-third-party-intermediaries","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e16a870271094404a99f0be2ebb14907e2e48162698a755b6737324160fefcbb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-40","l":"Line-of-Credit or Revolving-Debt Arrangements","u":"/asc/470/50/#h-40-line-of-credit-or-revolving-debt-arrangements","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:312036767f2d8bf5949198845a4bcd592f417626ea9d249f5a18b0be98cccd49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-50-45","l":"Other Presentation Matters","u":"/asc/470/50/#45-other-presentation-matters","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:042103cda3fe4804362823482ad2a6ae86ad4aed111f120150c9ca451fcc3dd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-50-50","l":"Disclosure","u":"/asc/470/50/#50-disclosure","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3acd18346ed74a8000955a32b3a588b102a4f64b2582ed62f1e3b58ff2cb9c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-50-55","l":"Implementation Guidance and Illustrations","u":"/asc/470/50/#55-implementation-guidance-and-illustrations","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89d266e41d95a33cd0a21edf456cf18fff1f81a2f8b79d2a363ce155985fc34c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-55","l":"Implementation Guidance","u":"/asc/470/50/#h-55-implementation-guidance","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:574b2e65ebacc222378bcc640dea5aad3c35cb37e5cf53dd0df6af176a234df3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-50-55","l":"Illustrations","u":"/asc/470/50/#h-55-illustrations","x":"470-50 Modifications and Extinguishments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aec54431f430843d459e6b3b39e36c9ef389e5d9877c0c9ebfc1f2351eb70214","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-60","l":"Troubled Debt Restructurings by Debtors","u":"/asc/470/60/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b49142f865c06d957be3e67c240054aee4d4e9fe9be81cfcb3f4b0d67d8bac3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-60-05","l":"Overview and Background","u":"/asc/470/60/#05-overview-and-background","x":"470-60 Troubled Debt Restructurings by Debtors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94af8d6d01f9e19620e4e2e59693b073a8a94c463b2db8bec44c7efdd8e65a85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-60-10","l":"Objectives","u":"/asc/470/60/#10-objectives","x":"470-60 Troubled Debt Restructurings by Debtors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7eeb78e5dbd06edf4ed3c82f0881627137d21f592abfe61badeb1cf1c619b5eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-60-15","l":"Scope and Scope Exceptions","u":"/asc/470/60/#15-scope-and-scope-exceptions","x":"470-60 Troubled Debt Restructurings by Debtors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c5e3f0d47252d25d54e20bedf2b53981677265c9a302383f90752487e534c9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-60-15","l":"Entities","u":"/asc/470/60/#h-15-entities","x":"470-60 Troubled Debt Restructurings by Debtors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70086b69ebca5fa627ec9fc89f44204d65788e6951475b18b9a9a5fe4bd37e33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-60-15","l":"Transactions","u":"/asc/470/60/#h-15-transactions","x":"470-60 Troubled Debt Restructurings by Debtors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7020837bca69acc2681a26b721a72fc349226075fbca8b6a3c0aabee71a253c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-60-35","l":"Subsequent Measurement","u":"/asc/470/60/#35-subsequent-measurement","x":"470-60 Troubled Debt Restructurings by Debtors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a200bd14a990e082dd0d326120666cc8f06bccb2ccb3fc7a11842f34c9e334ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-60-45","l":"Other Presentation Matters","u":"/asc/470/60/#45-other-presentation-matters","x":"470-60 Troubled Debt Restructurings by Debtors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd6e794f6424adb39651aa7aeb353a980f05972fc56d06d891cd769d4c230f7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-60-50","l":"Disclosure","u":"/asc/470/60/#50-disclosure","x":"470-60 Troubled Debt Restructurings by Debtors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66694d9c478e89dd893733cec62ade7ea60cac2b87b289a76d52d0aad0683a65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-60-55","l":"Implementation Guidance and Illustrations","u":"/asc/470/60/#55-implementation-guidance-and-illustrations","x":"470-60 Troubled Debt Restructurings by Debtors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9c690f4636940836e064b89439d9bf80d4abac0c88422f104591635f10361d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-60-55","l":"Implementation Guidance","u":"/asc/470/60/#h-55-implementation-guidance","x":"470-60 Troubled Debt Restructurings by Debtors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74d717951a643154dae44a02433e3065ac5262ac519989cbd2d309ac9510a35a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-932","l":"Extractive Activities—Oil and Gas","u":"/asc/470/932/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02e8cadd8bbfcf893b009c91c6f89c752d1fff1b7a42145b58e7a0f8fb59bb1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-932-05","l":"Overview and Background","u":"/asc/470/932/#05-overview-and-background","x":"470-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d9991661da321e9746d4733fea76ed00222abf9e9982b953d50a5732a970b7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-932-15","l":"Scope and Scope Exceptions","u":"/asc/470/932/#15-scope-and-scope-exceptions","x":"470-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ebe45759243045f1f3dba9a82a81262091352fbda5e0f36b2583d139007211b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-932-15","l":"Overall Guidance","u":"/asc/470/932/#h-15-overall-guidance","x":"470-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7122373c6cdb233d66a1c2df26cafc9bc9290ed5132ec316b2e5e86ec03327be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-932-25","l":"Recognition","u":"/asc/470/932/#25-recognition","x":"470-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8a4e1ce01501de1dcae2f7964432f580f3350f8ff17b7b3586615380ab44582","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-942","l":"Financial Services—Depository and Lending","u":"/asc/470/942/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:406beac5bc6d874cc3beebf95892595a4001ee96be1f65e1e4c3f3d4502f7226","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-942-05","l":"Overview and Background","u":"/asc/470/942/#05-overview-and-background","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25b9b001cbce99389bbe3a6c190107bada9da23437cc90e8390906858471cbab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-942-15","l":"Scope and Scope Exceptions","u":"/asc/470/942/#15-scope-and-scope-exceptions","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db5a5a738cd216524c1d9df88c10ba23d8c298d82f3757c75bb62ff78106499f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-15","l":"Overall Guidance","u":"/asc/470/942/#h-15-overall-guidance","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d26bcf5ad3cf7e3d7ae3c554ace72ed848a17ba3719350816f470b27064bc678","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-942-45","l":"Other Presentation Matters","u":"/asc/470/942/#45-other-presentation-matters","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0b33debd3d2e66168543d318918f6ec5907368cb491448b6681267af6e17d7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-45","l":"Borrowings","u":"/asc/470/942/#h-45-borrowings","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99ab30cd93f48a9f23da3797d41d549db914a5996e44184defd49cc47b3d4628","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-45","l":"Secured Borrowings","u":"/asc/470/942/#h-45-secured-borrowings","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de0a74ca3b81e2ec7d0adb00577912985d4106d08435ebc2f4c2f67a754e1f95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-942-50","l":"Disclosure","u":"/asc/470/942/#50-disclosure","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a2ec3c5ce6e4e0377ff05166dfcf7a3f4a88d9720b64b93257f7fefe1c58f98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-50","l":"Fair Value of Deposit Liabilities","u":"/asc/470/942/#h-50-fair-value-of-deposit-liabilities","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83304e9b4a3b9d10c3993de0d2ade8135ba3bf753f5b3132f62048547684eddd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-50","l":"Long-Term Obligations","u":"/asc/470/942/#h-50-long-term-obligations","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b3f70beaca85503ae48000f50d08b9200e7de6cfd0e40ee9b489bd55306163d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-50","l":"Debt","u":"/asc/470/942/#h-50-debt","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:128a4f96fdea6834a5d70f872c7275c091fdcd9bbb5bf3c6abd434b1686f6261","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-942-S45","l":"Other Presentation Matters","u":"/asc/470/942/#sec-45-other-presentation-matters","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2520c1721bc5dbd099924024909dc0ae12be2d4f53590a358fc723e3d59735f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-S45","l":"Short-Term Borrowings","u":"/asc/470/942/#h-S45-short-term-borrowings","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b45eb3b23e10ebbc870fc69d062d832dd03d1f5948c778e7cb5672c567882bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-S45","l":"Bank Acceptances Outstanding","u":"/asc/470/942/#h-S45-bank-acceptances-outstanding","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a43734e13af96992d3fe91db291c38992cc40f16a558d65c86767b6c162e44c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-S45","l":"Other Liabilities","u":"/asc/470/942/#h-S45-other-liabilities","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92cefc00f7223c14a667771feb7212262fe75cc72e89e34191dca7a43d28ae1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-S45","l":"Long-Term Debt","u":"/asc/470/942/#h-S45-long-term-debt","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9a52ebc26bf3e759901897800e9c7ce0ae0b8287c3574df62a5c956f429c5c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-942-S50","l":"Disclosure","u":"/asc/470/942/#sec-50-disclosure","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e596dfc8f7a998684399e2dbc43862c7766939b9a49855e7f89b28cc36e2fc88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-S50","l":"Short-Term Borrowing","u":"/asc/470/942/#h-S50-short-term-borrowing","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e20e53f5f59cb05dfaaa6461362764613eae068bd0b8a6e78ac05c7180565b2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-S50","l":"Bank Acceptances Outstanding","u":"/asc/470/942/#h-S50-bank-acceptances-outstanding","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f5bc25c0cbb5ba84b8ab82a55ccf7a9e564a4916cb4cd236442367fa416d0a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-S50","l":"Other Liabilities","u":"/asc/470/942/#h-S50-other-liabilities","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e17be33b7a08d8454c660aab075ae2ab84b0959dfc125df3627356470ea983ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-942-S50","l":"Long-Term Debt","u":"/asc/470/942/#h-S50-long-term-debt","x":"470-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d29b2e5dc1e4a7f1505b06bc0cb6abf2dc31f0ebddf144fb23e23030e4833bfb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-944","l":"Financial Services—Insurance","u":"/asc/470/944/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa68372ce3e49d0f2d5cc014aeb296624410aa32e6b293c1859c694d93214390","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-944-05","l":"Overview and Background","u":"/asc/470/944/#05-overview-and-background","x":"470-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f48433be3fc1cb32042f2770a4d2c4d2007aa1941fd5bb5e9378aed147fc3b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-944-15","l":"Scope and Scope Exceptions","u":"/asc/470/944/#15-scope-and-scope-exceptions","x":"470-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65a0b0ab2a535748991de607309b15cbbb827fb48ede652b2f80a64aaad0cc49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-944-15","l":"Overall Guidance","u":"/asc/470/944/#h-15-overall-guidance","x":"470-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d48f2d6d7619b5f78212e5b6f4c3c28b07d2761da10d34772d464cda49b845c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-944-15","l":"Entities","u":"/asc/470/944/#h-15-entities","x":"470-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6420c58144a90ef12ed23182e23d33c50a95732a8d238b0ee2bc8d7a469f5df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-944-25","l":"Recognition","u":"/asc/470/944/#25-recognition","x":"470-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b47e82b0e6c10340dc9c0f11d15ef05b062adb3e1f35d28c4bc2eafa9b178e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-944-25","l":"Surplus Notes","u":"/asc/470/944/#h-25-surplus-notes","x":"470-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9c6d4d84f15ba39024367e06c1d3331da9f5bcee31bbfb08788a989d3b2400d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-944-35","l":"Subsequent Measurement","u":"/asc/470/944/#35-subsequent-measurement","x":"470-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88525b4c302cc75c00137fb993e428a29af8d2f08f08f292bf4f7e7532e75cd4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-944-35","l":"Surplus Notes","u":"/asc/470/944/#h-35-surplus-notes","x":"470-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60de21f2b6d06f4f89e79b8cf0b03ced83e7bb789d9872e369d772c036e9167e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-944-45","l":"Other Presentation Matters","u":"/asc/470/944/#45-other-presentation-matters","x":"470-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca5b0ed9f4be2e6e1f9e45b6c7c615127cb0549d31fb5651ab2beeb0560ec7e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-944-45","l":"Surplus Notes","u":"/asc/470/944/#h-45-surplus-notes","x":"470-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76d10fdd60b026f0cbac4bcc0bfc2893a343faf73d396f304133e3b26c33da86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-944-50","l":"Disclosure","u":"/asc/470/944/#50-disclosure","x":"470-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f0fc9fd783660ea5b209941d18a9ed3e9f476f0b1ecf3515e61414e3177deae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-944-50","l":"Surplus Notes","u":"/asc/470/944/#h-50-surplus-notes","x":"470-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cd1dd307e61c466c89ace74f35b8e9320dae91380d9da5ae396ce70f480f544","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-954","l":"Health Care Entities","u":"/asc/470/954/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93b400d9720a3dc22b3841b18b572263b4180e22d8f256e3eeedee4854592118","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-954-05","l":"Overview and Background","u":"/asc/470/954/#05-overview-and-background","x":"470-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:580d1ca3e97c7954dbdbb6fbb812c270c4ce111ded1cdc287ad779cf4f30263d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-954-15","l":"Scope and Scope Exceptions","u":"/asc/470/954/#15-scope-and-scope-exceptions","x":"470-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df24ee9440f5448fa38eaf9135b1c08809bef5ef2238ec1d6c241da6d199680c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-954-15","l":"Overall Guidance","u":"/asc/470/954/#h-15-overall-guidance","x":"470-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61d6a81a1aa02af6e52f5d050ec9b014ab85651cb0642c18d541acf201c10926","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-954-25","l":"Recognition","u":"/asc/470/954/#25-recognition","x":"470-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16fb303ec19eb558f14b0ea8f10f5f016051cd2c10e88a83599796c9c00ba73b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-954-25","l":"Financing Authorities","u":"/asc/470/954/#h-25-financing-authorities","x":"470-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6437475ae16f38f190f7b9ac3746227cb902eefe0ae1a30d09bb3dad384e30a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-954-25","l":"Arbitrage Rebate Liabilities","u":"/asc/470/954/#h-25-arbitrage-rebate-liabilities","x":"470-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ea6bbb5c89db791f1c75df7ca595ca70186cf712833560463cd2616bd4aa102","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-954-40","l":"Derecognition","u":"/asc/470/954/#40-derecognition","x":"470-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f329d0d3376bd376c89414215fc4967fba2088742ec35a1c39355d99f6e39678","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-958","l":"Not-for-Profit Entities","u":"/asc/470/958/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:246bdef57cf2a261fcd9bf7dcc13d71b88fa36d14c0cbb79aa9d629fbb5d5e16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-958-05","l":"Overview and Background","u":"/asc/470/958/#05-overview-and-background","x":"470-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f46307169ee1b120dc7702279e4a1e1b7e74a07887fd7275d19f8a57a82cc672","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-958-15","l":"Scope and Scope Exceptions","u":"/asc/470/958/#15-scope-and-scope-exceptions","x":"470-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9af23db3ecc36d598b85524fd347e5b68e95dfe968258bdc07fee98a2ccd9655","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-958-15","l":"Overall Guidance","u":"/asc/470/958/#h-15-overall-guidance","x":"470-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39ea228d74edb1011ac84ab85af7a9834590f590ef15ca1d827afed22316b118","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-958-25","l":"Recognition","u":"/asc/470/958/#25-recognition","x":"470-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c34ce52058f91154e33061f0faf1e3d94f3d300d962d30d716c3b91eec0d6818","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-970","l":"Real Estate—General","u":"/asc/470/970/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13719580b79f3a82946e9f9d5defd8ea50b33a7f521d8ca1120233ddd3178f98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-970-05","l":"Overview and Background","u":"/asc/470/970/#05-overview-and-background","x":"470-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1385ccfa784f64030c01316bc75090742b36f1c2ad58a40d87da4bfd65355b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-970-15","l":"Scope and Scope Exceptions","u":"/asc/470/970/#15-scope-and-scope-exceptions","x":"470-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf14368060a6393f113308279c6a6fc3d6bf8cd8a5fe2101530fe01a04415c41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-970-15","l":"Entities","u":"/asc/470/970/#h-15-entities","x":"470-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37ef91b99f38724bff7bd96824ef7e4401792303929e6c3b11395a295f380810","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-970-25","l":"Recognition","u":"/asc/470/970/#25-recognition","x":"470-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42065dcb2e6f61ec1b07fac65e301cb29ba0a2ee3f81002ad4c2cc21ee1cb458","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-970-25","l":"Liability for Tax Increment Financing Entity Debt","u":"/asc/470/970/#h-25-liability-for-tax-increment-financing-entity-debt","x":"470-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:443cda631a4abdeedcfe794f593f11a753f9f908622c23c9e7f3e4ce49618516","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-970-55","l":"Implementation Guidance and Illustrations","u":"/asc/470/970/#55-implementation-guidance-and-illustrations","x":"470-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b85d0c56a2c21e3b36005957410c8125ffac69d6f78d07b16f428aae2ab8393","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-970-55","l":"Illustrations","u":"/asc/470/970/#h-55-illustrations","x":"470-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e170bf01a33e9440f6629132a7562bffa29e0ca78023e47392bd67e2af48f5c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"470-980","l":"Regulated Operations","u":"/asc/470/980/","x":"470 Debt","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b7e5bc89cbe7043714b5cf0dedbc3d00c30175ee6a08556e50f91289dc0482e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-980-05","l":"Overview and Background","u":"/asc/470/980/#05-overview-and-background","x":"470-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2226dae8a1690eabc16ff251a7591214485b75b328200edad3d4b076956a959","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-980-15","l":"Scope and Scope Exceptions","u":"/asc/470/980/#15-scope-and-scope-exceptions","x":"470-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:242b12d0d4ebffefa95b4988ef20dd7b90f4442ecfbbc59c0adaa8673526bfa4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-980-15","l":"Overall Guidance","u":"/asc/470/980/#h-15-overall-guidance","x":"470-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:563c78001d1521cdbe108c4bf0d2a231165f115076908829c2826407580fd2b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"470-980-40","l":"Derecognition","u":"/asc/470/980/#40-derecognition","x":"470-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1d2dee8b5453435c17b521338349b2bf1ac527aedf4bc8cc53af2e6e2bf9087","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"470-980-40","l":"Early Extinguishment of Debt","u":"/asc/470/980/#h-40-early-extinguishment-of-debt","x":"470-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ebe17dde8794a7f25e810bf94b40ca372e143e7de4ff92fa8f6b752f48dc11c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"480-10","l":"Overall","u":"/asc/480/10/","x":"480 Distinguishing Liabilities from Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:370ec27ac556f2d218cbd48a90b9dc40bb9b89613adfa5287fa1cbf4ed62c952","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-05","l":"Overview and Background","u":"/asc/480/10/#05-overview-and-background","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61cd26303672f7af75b0f7665f4a0db4f5bea62af53816c5c36143d4225e0ef0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-10","l":"Objectives","u":"/asc/480/10/#10-objectives","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd42282435b6615bd23afcf7783b1446f77d0d172f21a109f5fbef7d9cd0d5a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-15","l":"Scope and Scope Exceptions","u":"/asc/480/10/#15-scope-and-scope-exceptions","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a80a2946eda1587aa64f53c7e6943a838bdd25e2cda3754bd316b9fee2257a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-15","l":"Overall Guidance","u":"/asc/480/10/#h-15-overall-guidance","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22576185b8bd2272f0805dbd80d59cab0e22f2ef1cfc2a9ba56f98c14d916561","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-15","l":"Entities","u":"/asc/480/10/#h-15-entities","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d081039842173037136f2bd59eb609fdfcc2585d826925b016c1b413e142f9ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-15","l":"Instruments","u":"/asc/480/10/#h-15-instruments","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b21b5e435449bb9bb8dcb401e77e9c9f66156dedd64da5722dc5b9491bcebe08","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-15","l":"Topics and Subtopics Not within Scope","u":"/asc/480/10/#h-15-topics-and-subtopics-not-within-scope","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c4a3d1bf413509b0a0cf6be8aca4afcdbc2b50f1f06c3f21a9d488fc77ed01b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-25","l":"Recognition","u":"/asc/480/10/#25-recognition","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53500de5f51fa4d9f5e2c0f548712b88d1f8a60efdc9f98e86e58c213ecb7dcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-25","l":"Mandatorily Redeemable Financial Instruments","u":"/asc/480/10/#h-25-mandatorily-redeemable-financial-instruments","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58a65b4410f2fb59c49fbcfb743e0373f48cd410dfb60cbee8f40ccaeef3f6c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-25","l":"Obligations to Repurchase Issuer's Equity Shares by Transferring Assets","u":"/asc/480/10/#h-25-obligations-to-repurchase-issuer-s-equity-shares-by-transferring-assets","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6a16a9c5c91eebc4b1472da96faa3ac6ebcc8cd181eb1da9d0243a660b5f6c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-25","l":"Certain Obligations to Issue a Variable Number of Shares","u":"/asc/480/10/#h-25-certain-obligations-to-issue-a-variable-number-of-shares","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60ce58c9d82a1717576b5dbcfa025fcff086cb5ed2a5c117f753650732e820e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-25","l":"Prohibition on Combining Freestanding Financial Instruments","u":"/asc/480/10/#h-25-prohibition-on-combining-freestanding-financial-instruments","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb16f342c5b5680cd2461f5c5674a61643dcd1a69d17fbca85b9878c1fafda33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-30","l":"Initial Measurement","u":"/asc/480/10/#30-initial-measurement","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:701fa5accdb10982cbde71ee1b6e115f5cceb11e670b3852501e9fc4643c513f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-30","l":"Mandatorily Redeemable Financial Instruments","u":"/asc/480/10/#h-30-mandatorily-redeemable-financial-instruments","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec7badd86714fe72447d42efdcc54a2989e81684261eb2aea554bb79429c6f24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-30","l":"Certain Physically Settled Forward Purchase Contracts","u":"/asc/480/10/#h-30-certain-physically-settled-forward-purchase-contracts","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7689b90c0291a72fe3d89d47c87d5920c3a8b8088ff4a243bd61f909cbd8c35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-30","l":"All Other Financial Instruments","u":"/asc/480/10/#h-30-all-other-financial-instruments","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b18046af2924dccc99e5750dc8e0a2d0a2c664f38524aef96edac4d2f647c02c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-35","l":"Subsequent Measurement","u":"/asc/480/10/#35-subsequent-measurement","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dc2cf63457ac83d22b0c91c574ac54e5a57a133cf825d9c6fde26a73345f01d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-35","l":"Derivative Financial Instruments","u":"/asc/480/10/#h-35-derivative-financial-instruments","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23945cc0b971a84bb6bad9bf132894728dfd896a1c92e0c15764acb07131bfa8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-35","l":"Certain Physically Settled Forward Purchase Contracts and Mandatorily Redeemable Financial Instruments","u":"/asc/480/10/#h-35-certain-physically-settled-forward-purchase-contracts-and-mandatorily-redeemable-financial-instruments","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:291982a6d9826ef781c6bc0d0a1c1124bd104a561ec4d3e5a78b6d6c9355c786","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-35","l":"Contingent Consideration in a Business Combination","u":"/asc/480/10/#h-35-contingent-consideration-in-a-business-combination","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d38fa95da6400561281be776409ddad0a0309feda70ad2a6ffdf7353625ac5da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-35","l":"All Other Financial Instruments","u":"/asc/480/10/#h-35-all-other-financial-instruments","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9b3e74e34317833e00ff86ae0034bd4ba7f105708f05d6a551b53711b31d1fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-45","l":"Other Presentation Matters","u":"/asc/480/10/#45-other-presentation-matters","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32d64f29264eccb260885dec7b3556bdcc8dd484b575c352abd60e5b9b0ba9ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-45","l":"Presentation","u":"/asc/480/10/#h-45-presentation","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a03d660cd0a7f42616286def24ff7e2cf7d4f644ad218b2dd7be96106c106e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-45","l":"EPS","u":"/asc/480/10/#h-45-eps","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8642b29f851ab428ff33fa709eebc593ead9dedb66f207df55bd63ffbc6b8e07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-50","l":"Disclosure","u":"/asc/480/10/#50-disclosure","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ab5ff042d7a53405faf2a9c4211bdcbc9bd7ebc72a85dbee8a973df534c9f91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/480/10/#55-implementation-guidance-and-illustrations","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:823359865d58d5d93e61bd286a029cf66c2fb77bfc8330d2f6577fd2eaf797af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-55","l":"Implementation Guidance","u":"/asc/480/10/#h-55-implementation-guidance","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3be9faf262624152ce9930cb66dc0f4da3d301b8ae80de206884015eef9db35c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-55","l":"Illustrations","u":"/asc/480/10/#h-55-illustrations","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a4501afce6c41da742dc81c5db1e6cda014dc13a4c47afbd30d3f4227fbf160","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-65","l":"Transition and Open Effective Date Information","u":"/asc/480/10/#65-transition-and-open-effective-date-information","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89769104bef4015a4159bb3cdd44852122e8e81b0c4a50883d1a856d5a415a2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-S00","l":"Status","u":"/asc/480/10/#sec-00-status","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb6dbbe429a509ae625f4385a1a88b89a482e447c57f364749366cd64ba8331c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-S30","l":"Initial Measurement","u":"/asc/480/10/#sec-30-initial-measurement","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a53697571b764897de6baa4eb416ad70684b439f63b064920148ca94114f927","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S30","l":"Initial Carrying Amount of Redeemable Preferred Stock","u":"/asc/480/10/#h-S30-initial-carrying-amount-of-redeemable-preferred-stock","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94750c6a33e594f3958bfcf89f6dc6d38f0a72675fccbcd058c46e4dd08218c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S30","l":"Initial Carrying Amount of Certain Employee Share-Based Payment Arrangements with Redemption Provisions","u":"/asc/480/10/#h-S30-initial-carrying-amount-of-certain-employee-share-based-payment-arrangements-with-redemption-provisions","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:790d6ec8df3abe8a3fb6b17dd1a0814038072f920308080862dffe7dc5db92bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-S35","l":"Subsequent Measurement","u":"/asc/480/10/#sec-35-subsequent-measurement","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e98ef2922de0c736f4dccef4db986f7e5c4b7d62edda15c8b98267ad35fe1b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S35","l":"Subsequent Adjustments to Redeemable Securities and the Treatment of Changes in Carrying Amount on Income Applicable to Common Stockholders","u":"/asc/480/10/#h-S35-subsequent-adjustments-to-redeemable-securities-and-the-treatment-of-changes-in-carrying-amount-on-income-applicable-to-common-stockholders","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:803fec7237f3921f6778b2a74faed41a1167258dfa429f5426129138a2c52c92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S35","l":"Impact of CFRR 211 on Shares Granted Under Share-Based Payment Arrangements","u":"/asc/480/10/#h-S35-impact-of-cfrr-211-on-shares-granted-under-share-based-payment-arrangements","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4af5051997e1324f2fc7438a1487f00c0aee4bd774c7e38ea4cdb778a6592365","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-S45","l":"Other Presentation Matters","u":"/asc/480/10/#sec-45-other-presentation-matters","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08dcbe2d21a47c28f7f26355edb45f5bdf571dbdec25393b625ca4d9ec169ca5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S45","l":"Form and Content","u":"/asc/480/10/#h-S45-form-and-content","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c74753434151a24e1b0e22d0aeba42fb5ac6c073201323c595e3e66502351eb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S45","l":"Redeemable Preferred Stock","u":"/asc/480/10/#h-S45-redeemable-preferred-stock","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:128ee6eb92ec718ef650f07efd2564237c4d0c1fff707d0c92207e3301cea8db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S45","l":"Classification of Redeemable Securities","u":"/asc/480/10/#h-S45-classification-of-redeemable-securities","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45b6c00581e486223ee42add9f01bb917496d8fb72445f627afb9c1cd847b317","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-S50","l":"Disclosure","u":"/asc/480/10/#sec-50-disclosure","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b18cced1dca054167c1bc852f3419cfe144ea89676a42cb876ed953f092487a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S50","l":"Preferred Stock Subject to Mandatory Redemption Requirements or Whose Redemption is Outside the Control of the Issuer","u":"/asc/480/10/#h-S50-preferred-stock-subject-to-mandatory-redemption-requirements-or-whose-redemption-is-outside-the-control-of-the-issuer","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a445342a7b91a647aacd79b34f6c3365e61a357c7437e8cddcba2d76db49f008","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S50","l":"Redeemable Preferred Stock","u":"/asc/480/10/#h-S50-redeemable-preferred-stock","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b57ded72484cfe35263a3838e661eb7b77f1442fb2b83bd393e63eca491cadb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S50","l":"Disclosure of Measurement Policy Selected for Redeemable Securities and Application Thereof","u":"/asc/480/10/#h-S50-disclosure-of-measurement-policy-selected-for-redeemable-securities-and-application-thereof","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d6191c9b6d8cbbfe69b9b12c473d0654efa31b1748edfb09baebfe747076581","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/480/10/#sec-55-implementation-guidance-and-illustrations","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0daf4181d0734a35aee717ba856bd2292d3576bdcd2ce6c8bb856457334143c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S55","l":"Illustrations of Consideration of Facts and Circumstances in Determining Appropriate Classification of Equity Securities with Redemption Features","u":"/asc/480/10/#h-S55-illustrations-of-consideration-of-facts-and-circumstances-in-determining-appropriate-classification-of-equity-securities-with-redemption-features","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20d5d6e4f6abff96708e537f8cdf59f9da203268dda5ace1ecd59dfc6e1c1fea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"480-10-S99","l":"SEC Materials","u":"/asc/480/10/#sec-99-sec-materials","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:515029639b16b11091a095c8d2713994cad73d42f1beb1fec91f88b767d701c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/480/10/#h-S99-sec-rules-regulations-and-interpretations","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d1eeafedee0bfd5e9257d7a4739c189c387e3a198c59ee63bb75fb5aad43e8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"480-10-S99","l":"SEC Staff Guidance","u":"/asc/480/10/#h-S99-sec-staff-guidance","x":"480-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66f296a52ae7ead53c085ccb6bc2be6d7c9c4812cfc536508e9cd421693273bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"505-10","l":"Overall","u":"/asc/505/10/","x":"505 Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c47b24b2872f7f372b7fca23e96531b467ca2845aa72a11c4ebe45ff0e2f3732","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-05","l":"Overview and Background","u":"/asc/505/10/#05-overview-and-background","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f82faad29ed42e9616cea4edf9a3cc85c3b9f3f8eae641a49e247a9cde1756b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-05","l":"Convertible Preferred Stock","u":"/asc/505/10/#h-05-convertible-preferred-stock","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db72d30b7388779b39c85a36072a557b295eb91c9e098321dd50eef5fedbf053","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-15","l":"Scope and Scope Exceptions","u":"/asc/505/10/#15-scope-and-scope-exceptions","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc334954078949d546822865203e5a263dd1c683f96bbb9f95a48663660a4ecb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-15","l":"Entities","u":"/asc/505/10/#h-15-entities","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7048e8ce9a6dba49a21b66582b7cceb6c674776fb9c74453978108033fc5fee8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-15","l":"Instruments","u":"/asc/505/10/#h-15-instruments","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6e78d46bb307a3937a972b1909a15b9546ac24fd7017a18f7076642f9fe9ba5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-15","l":"Paid-in-Kind Dividends on Preferred Stock","u":"/asc/505/10/#h-15-paid-in-kind-dividends-on-preferred-stock","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4ff4185a4686db8502d8cd0fd04fc8c9188554a50fccad6ed15ba7f1299ffaf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-25","l":"Recognition","u":"/asc/505/10/#25-recognition","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14b8a96e162f75205171fd116c48fa8a1d74ff26f0fc04c04b72d5748e84c4a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-30","l":"Initial Measurement","u":"/asc/505/10/#30-initial-measurement","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4387e765ddd913d329e99bf8b519f093d60903b8c99331c795027a9ff8c4a1f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-30","l":"Paid-in-Kind Dividends on Preferred Stock","u":"/asc/505/10/#h-30-paid-in-kind-dividends-on-preferred-stock","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59699a87b9da21bfca674537b65de3cf86ab0c5049047e05817cf9361109d973","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-35","l":"Subsequent Measurement","u":"/asc/505/10/#35-subsequent-measurement","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4d091ca58833840e7d532fbc85744d2e4ade8be91248e950880a2c721cfbc80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-45","l":"Other Presentation Matters","u":"/asc/505/10/#45-other-presentation-matters","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dd88fe0a8f8a2ad02a5d5e1acab0fe26544fbb2dced7f3b0ae51b83992d77d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-45","l":"Receivables for Issuance of Equity","u":"/asc/505/10/#h-45-receivables-for-issuance-of-equity","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a33b13a6bd7d4b03c75a8a75e159cce1068d7a3fb2802a1ebe66753d0cdb7b20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-45","l":"Appropriations of Retained Earnings","u":"/asc/505/10/#h-45-appropriations-of-retained-earnings","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:887769c186bb89cfe1e80b679c3531bb3de7354f2b5d065d406b479c357d51e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-50","l":"Disclosure","u":"/asc/505/10/#50-disclosure","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfc892795a1e334c3a6152128062c8b5a9240b126054de989526d54aa176af5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-50","l":"Securities with Preferences","u":"/asc/505/10/#h-50-securities-with-preferences","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad47aa0bda0780748a1be6542ab9e254d84d3ff012ad994a5817eea08b3722a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-50","l":"Redeemable Securities","u":"/asc/505/10/#h-50-redeemable-securities","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:623c3e030ba10d3a49b91a48a8a21d16d6ef13ec641fb41f8e633169a18ef46d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-50","l":"Convertible Preferred Stock","u":"/asc/505/10/#h-50-convertible-preferred-stock","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6cd32fcba5c03725e4a6b90388bc17b644e3798ed47e160e187e50226d669ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-60","l":"Relationships","u":"/asc/505/10/#60-relationships","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:818b1b3b41a823fc5361b400eef66de18dd8eead7fba483adad62e727c712ab3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-60","l":"Comprehensive Income","u":"/asc/505/10/#h-60-comprehensive-income","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92eec624461fb08c3edd313bfbe38dbfdfdb9e217eb64b72ce59aa0f4d1d9ee8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-60","l":"Debt","u":"/asc/505/10/#h-60-debt","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:631e5ac1041cdd9905c578b58204d0332a9cde8f6c846f0c33b3c696677561db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-60","l":"Distinguishing Liabilities from Equity","u":"/asc/505/10/#h-60-distinguishing-liabilities-from-equity","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8dfd3afd3c1e1a733a422964b3b4fcdbfaa996b9a86e35d2700e270ba1675445","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-60","l":"Consolidation","u":"/asc/505/10/#h-60-consolidation","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f29d8957bfe2d9ad861ca5cc6090c9650f7e58fb1942bbf93e11222bc2a957b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-60","l":"Derivatives and Hedging","u":"/asc/505/10/#h-60-derivatives-and-hedging","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06ff301c87632332eb86be86d8b7fceb61dc1179a86e83396998354275ecf847","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-60","l":"Financial Instruments","u":"/asc/505/10/#h-60-financial-instruments","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da89ab0e0945745b760f0e8f15c979b8022ea631c52f86a16651b1c5d4d6177e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-65","l":"Transition and Open Effective Date Information","u":"/asc/505/10/#65-transition-and-open-effective-date-information","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5730108d910bca9ecd1605b97c95037fa978cf06bc4dfb9e25f3da32fd307769","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-65","l":"Transition Related to Accounting Standards Update No. 2026-01, <em class=\"ph i\">Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock</em>","u":"/asc/505/10/#h-65-transition-related-to-accounting-standards-update-no-2026-01-em-class-ph-i-equity-topic-505-initial-measurement-of-paid-in-kind-dividends-on-equity-classified-preferred-stock-em-","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11ef9faae26a526ab76e9605a0e6103175db08d652f826bd64dcff5e302547a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-S00","l":"Status","u":"/asc/505/10/#sec-00-status","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7bc9841323d5fa53e762bcab6768de05a5a1342022a61661a62103bb931bd0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-S25","l":"Recognition","u":"/asc/505/10/#sec-25-recognition","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:223d3e793adcc5fb1726dd606a26cb551a101f564c54663be7047d8f5c7647dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S25","l":"Expenses Related to an Equity Offering","u":"/asc/505/10/#h-S25-expenses-related-to-an-equity-offering","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c6936822736dd574163d44ab60ab157d2947dedf6f4e277166b5520ff0336d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-S30","l":"Initial Measurement","u":"/asc/505/10/#sec-30-initial-measurement","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71d6732b53f33d09353143eff7551b7f7f9412b9d58ca75229e0e7b61f6ec7db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S30","l":"Increasing Rate Preferred Stock","u":"/asc/505/10/#h-S30-increasing-rate-preferred-stock","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d666594b8695037bc3aeb631cac74c53f14ee5daf946bbad2c80d91352535e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-S35","l":"Subsequent Measurement","u":"/asc/505/10/#sec-35-subsequent-measurement","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e48fa98ff4476460d1a3aba8721f05e7088ebd0e90d1b6e66f9df88a9c1f1b56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S35","l":"Increasing Rate Preferred Stock","u":"/asc/505/10/#h-S35-increasing-rate-preferred-stock","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36f71e177086dee1ce0487b5a5b6b1240bbfc4940466376cb92f0cdf4f1b4355","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-S45","l":"Other Presentation Matters","u":"/asc/505/10/#sec-45-other-presentation-matters","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2313a670dfa6ea9d5a9aecb0bfa6d5e20e04e86cbb27a90af03189afed122388","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S45","l":"Discounts on and Unamortized Balances of Shares","u":"/asc/505/10/#h-S45-discounts-on-and-unamortized-balances-of-shares","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6aed8de46142f0f38ddc9a798242ffd85d1e03ae848f9c65b0328ef8f9e8aceb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S45","l":"Preferred Stock that Is Not Redeemable or Redeemable Solely at the Option of the Issuer","u":"/asc/505/10/#h-S45-preferred-stock-that-is-not-redeemable-or-redeemable-solely-at-the-option-of-the-issuer","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1aac88f123d010903b1796c289f2122f6c9e16bf869a63b3a08916fe57aeabdf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S45","l":"Common Stock","u":"/asc/505/10/#h-S45-common-stock","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0952ab4c0a2e4ac41a75e5a9a5be80030d489bad0a7f82ee7d7167003b5ca46e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S45","l":"Other Stockholders' Equity","u":"/asc/505/10/#h-S45-other-stockholders-equity","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:992d3a58b49f12f609bddeb944f56b567c26067b645a8a405cd33d777094f59b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S45","l":"Subordinated Debt","u":"/asc/505/10/#h-S45-subordinated-debt","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:968ef870bddee0fdff9ec23ec56f1ccb80a33ffa08539d831ac515e6815a3f3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S45","l":"Presentation of S Corporation Undistributed Earnings in Financial Statements upon Termination of S Election","u":"/asc/505/10/#h-S45-presentation-of-s-corporation-undistributed-earnings-in-financial-statements-upon-termination-of-s-election","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32fd135f438ffa046fbb4a8ad9a645b6417e916cc49b141c0dc505115a7e64db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S45","l":"Receivables Arising from the Issuance of Capital Stock to Officers and Other Employees","u":"/asc/505/10/#h-S45-receivables-arising-from-the-issuance-of-capital-stock-to-officers-and-other-employees","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0ee38a993e3dd609af914b04ac4d4e3f19646783a3a1c2276e2fc37bfca3ea0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S45","l":"Presentation of Equity Section in Limited Partnership Financial Statements","u":"/asc/505/10/#h-S45-presentation-of-equity-section-in-limited-partnership-financial-statements","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c7cffeaf95e915dd688208dd9bab24c6256e865620d919de9d04bef345f34f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S45","l":"Presentation of Notes and Other Receivables in a General Partner's Balance Sheet","u":"/asc/505/10/#h-S45-presentation-of-notes-and-other-receivables-in-a-general-partner-s-balance-sheet","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:313e900c73376971d92de734c62230966d9b969584ff5808b0011c6300cd82cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-S50","l":"Disclosure","u":"/asc/505/10/#sec-50-disclosure","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b308ff6fa98fdbb104d6fceb16ab3c9b5171276c1b075b68de6900b60acc27a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S50","l":"Changes in Each Caption of Other Stockholders' Equity","u":"/asc/505/10/#h-S50-changes-in-each-caption-of-other-stockholders-equity","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfd5340bafaf6c5016325d7a065f7bbd56a4eb040ef1f736bc766c86d1b6aeff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S50","l":"Preferred Shares","u":"/asc/505/10/#h-S50-preferred-shares","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a8af2c6cf136077fe29e75273838f2cca5d92532a55015ea8894f56abc8dd19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S50","l":"Restrictions that Limit the Payment of Dividends by the Registrant","u":"/asc/505/10/#h-S50-restrictions-that-limit-the-payment-of-dividends-by-the-registrant","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af3ead131a39ca62775f00ba8609249b81caec1dda8d4d533a29304ad9b6ffc5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S50","l":"Guarantors and Issuers of Guaranteed Securities Registered or Being Registered","u":"/asc/505/10/#h-S50-guarantors-and-issuers-of-guaranteed-securities-registered-or-being-registered","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70c7b500d3eaf9bc77a1a8ecefaabc4f89ee07890a12d2aeae132f752509fbaf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-10-S99","l":"SEC Materials","u":"/asc/505/10/#sec-99-sec-materials","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70c233eaf04d5b25b7853e7a6351b1fc637af125e88db2a269231b74e185bef5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/505/10/#h-S99-sec-rules-regulations-and-interpretations","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b8558a84c60e074bd5537bcb536783808ca1a9a98bd18054fa40c33c947991d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-10-S99","l":"SEC Staff Guidance","u":"/asc/505/10/#h-S99-sec-staff-guidance","x":"505-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b12adeb9f6df5b3514c79d4d5cf72d3957c785399d455b47e7974db8bf7a9ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"505-20","l":"Stock Dividends and Stock Splits","u":"/asc/505/20/","x":"505 Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:678390646b161041a4fec74aa25196bc0d39e214e792e6d3533032ce0ebe9a33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-20-05","l":"Overview and Background","u":"/asc/505/20/#05-overview-and-background","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc9d37725a034a51fc53a73c6e79d5c4a6c168acbd911070e2c6b0ca0ab90e35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-20-15","l":"Scope and Scope Exceptions","u":"/asc/505/20/#15-scope-and-scope-exceptions","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2452f2880bdaf9c7e8f36906c0eecefaa4e84bdbd09c29a91109bdfa5ca197fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-15","l":"Entities","u":"/asc/505/20/#h-15-entities","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2de0f675fe83b54c79ffa5d307adcfaaf139fab6c8b4255dece27daed22088a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-15","l":"Transactions","u":"/asc/505/20/#h-15-transactions","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee19d6a98c6663b7f130be35d858c90de4b555781abc010c2bd46c8bbcdaf063","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-20-25","l":"Recognition","u":"/asc/505/20/#25-recognition","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3655ac23e4730a834b78c8007727bfde2f1a54e8da4ee2843150a911ff5d8d39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-25","l":"Criteria for Treatment as Stock Dividend or Stock Split","u":"/asc/505/20/#h-25-criteria-for-treatment-as-stock-dividend-or-stock-split","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45abc47202524dc436e0440ed072fd5be294e8e14e55a1ba32103aa87e02d2f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-25","l":"Stock Dividend in Form","u":"/asc/505/20/#h-25-stock-dividend-in-form","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7154661e562de364adb148ba0fad37535a098280020e939c89793e8ff30eb51b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-25","l":"Stock Split in Form","u":"/asc/505/20/#h-25-stock-split-in-form","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09cfd10cc908db17730c0e58c34eb6c9afdef3bd72794b427448499e82c488a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-20-30","l":"Initial Measurement","u":"/asc/505/20/#30-initial-measurement","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95d7c2950967d76b19e06ab51b42f420cb437577b3a78134924795898477fc9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-30","l":"Issuer's Accounting for a Stock Dividend or Stock Split","u":"/asc/505/20/#h-30-issuer-s-accounting-for-a-stock-dividend-or-stock-split","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55663c4991a9369bde28e608af449876f086949d644f7d596f2a875f8805af72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-30","l":"Recipient's Accounting for a Stock Dividend or Stock Split","u":"/asc/505/20/#h-30-recipient-s-accounting-for-a-stock-dividend-or-stock-split","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ede1911fc0c3d78e2f28e0fef571550d8d8f41e6ec4de8b77b68bde812bf56b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-20-50","l":"Disclosure","u":"/asc/505/20/#50-disclosure","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9bf8f6c543829a475ca207a468d908a284edbac0c49dc69065f0661222a1912","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-20-65","l":"Transition and Open Effective Date Information","u":"/asc/505/20/#65-transition-and-open-effective-date-information","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b0926f6c0874ea557740feae5740735d8b0dbfd1c926bc608f00f60f7726c21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-20-S25","l":"Recognition","u":"/asc/505/20/#sec-25-recognition","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a1da3cf2c5ce881d7567be82766daf8a0877796fcdc774c2dddf2de1b88669e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-S25","l":"Accounting for Dividends Declared by a Subsidiary After Balance Sheet Date","u":"/asc/505/20/#h-S25-accounting-for-dividends-declared-by-a-subsidiary-after-balance-sheet-date","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e071aa16cf43fb3a807fcf55668cfe53b14d7fc94d63390b37aa1ff1cd724e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-S25","l":"Capital Structure Change After the Latest Balance Sheet but Before the Release of the Financial Statements","u":"/asc/505/20/#h-S25-capital-structure-change-after-the-latest-balance-sheet-but-before-the-release-of-the-financial-statements","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cf61b3ad8b727ce4c5b25a9490e93a5683b8489262d1eabb2341b19cd6c0466","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-S25","l":"Issuance of \"Free Distributions\" By Japanese Companies","u":"/asc/505/20/#h-S25-issuance-of-free-distributions-by-japanese-companies","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ced84ec5df99fa5db52a5666e8bf5a2757bf698a90ea32dd5ddc9183147524c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-20-S50","l":"Disclosure","u":"/asc/505/20/#sec-50-disclosure","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d4130c0776c04e26b511e4fe2c84d70e70d1c4ab4f64cf68b10de68a7c771fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-S50","l":"Accounting for Dividends Declared After Balance Sheet Date","u":"/asc/505/20/#h-S50-accounting-for-dividends-declared-after-balance-sheet-date","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d17a9ab1aa21ba2360e4a13f55e476001c4b12477e31ba872757962c79e85792","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-S50","l":"Capital Structure Change After the Latest Balance Sheet but Before the Release of the Financial Statements","u":"/asc/505/20/#h-S50-capital-structure-change-after-the-latest-balance-sheet-but-before-the-release-of-the-financial-statements","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc7b02db88495b933cb87b3ed9bb176e85fb6cd753582aa0a87ad86a378aa0b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-S50","l":"Issuance of \"Free Distributions\" by Japanese Companies","u":"/asc/505/20/#h-S50-issuance-of-free-distributions-by-japanese-companies","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ba7de87b38911d981dda11d1e50243e677a82016f048c4ea28a82805416dbeb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-20-S99","l":"SEC Materials","u":"/asc/505/20/#sec-99-sec-materials","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd588dc6f265a9377df2b1a83319cbf6aaed533b77e88c5078ec1ab96fb8f11e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-20-S99","l":"SEC Staff Guidance","u":"/asc/505/20/#h-S99-sec-staff-guidance","x":"505-20 Stock Dividends and Stock Splits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0220f11ee30bd0e05f477df364713cc7338065f9f68e4a29819f945dbe1fd48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"505-30","l":"Treasury Stock","u":"/asc/505/30/","x":"505 Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb91c19eecd0d11d8e0844f8aa3eabc6cfedbbb0c42e6c8e23cb9af37ee00490","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-30-05","l":"Overview and Background","u":"/asc/505/30/#05-overview-and-background","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e8d46fb1eba26b36be8202261bfb4e50de7ee595d7bf29825db548832449260","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-30-15","l":"Scope and Scope Exceptions","u":"/asc/505/30/#15-scope-and-scope-exceptions","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91df0dd12de128d893b7128ce94a2735f53e3c5ccc412bd7e6c62d44da9afb5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-30-15","l":"Entities","u":"/asc/505/30/#h-15-entities","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f31db35c9392d3fd757096ec89d4207a3888e8a2d87d2071b9a8aa3a09abca2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-30-15","l":"Transactions","u":"/asc/505/30/#h-15-transactions","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:153c94dad43a1db53a7f6a9272ffed3c3cda281da9c7f7898867a7670e4e1de1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-30-25","l":"Recognition","u":"/asc/505/30/#25-recognition","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08313b9e972c44578561f1210e45f3f3cead135dfb0a559282e079ed99c1bc09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-30-25","l":"Requirement to Allocate Repurchase Amount","u":"/asc/505/30/#h-25-requirement-to-allocate-repurchase-amount","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2caf2b9c6487b49f192f45f3ec02bc89de720579500910a7adc65b883542b4b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-30-25","l":"Accelerated Share Repurchase Programs","u":"/asc/505/30/#h-25-accelerated-share-repurchase-programs","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ad16c9729b1042acb1f4a1e36d1cbafc7be7a9f9fefc20ee327f9c57acd1306","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-30-25","l":"Subsequent Resale of Shares Repurchased","u":"/asc/505/30/#h-25-subsequent-resale-of-shares-repurchased","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f9cf6d4e13b75cc70621b162d55f00c7115433f97033a09c7b925928b54e36f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-30-30","l":"Initial Measurement","u":"/asc/505/30/#30-initial-measurement","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9396b6844815e61eda1b4c72ff15dd33b1f76458d8ef7725ba148475994a72e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-30-30","l":"Allocating Repurchase Price to Other Elements of the Repurchase Transaction","u":"/asc/505/30/#h-30-allocating-repurchase-price-to-other-elements-of-the-repurchase-transaction","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:197231a8c30c50a21761f6d3f94d0d97e37cc2c8b0e4dcd9f3cc6ece5ae27dd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-30-30","l":"Allocating the Cost of Treasury Shares to Components of Shareholder Equity Upon Formal or Constructive Retirement","u":"/asc/505/30/#h-30-allocating-the-cost-of-treasury-shares-to-components-of-shareholder-equity-upon-formal-or-constructive-retirement","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70054e7d91b3b95fb8d19923fd6c9c648661ad288fafc09c29328f2dc721bc22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-30-45","l":"Other Presentation Matters","u":"/asc/505/30/#45-other-presentation-matters","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0221dd570964ebaf38780fd394360a14b86c8517cf5fe726685eb587776921ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-30-50","l":"Disclosure","u":"/asc/505/30/#50-disclosure","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45055542764d6a86b3375d06b5e27b4aa646fe916a28b64d5cabfaf2896d223e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-30-50","l":"Disclosures Relating to State Laws","u":"/asc/505/30/#h-50-disclosures-relating-to-state-laws","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5e9276f46ff8c0af437550daed4f83b251c73ab84f6dcdacecd9eb0abcbb7e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-30-50","l":"Disclosures Relating to Allocation of Repurchase Price","u":"/asc/505/30/#h-50-disclosures-relating-to-allocation-of-repurchase-price","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9678907efbad07afa95694a4893d4c49202b225bbefb1035bd94c2105efd2079","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/505/30/#55-implementation-guidance-and-illustrations","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4dcef6ce95461bb633c76503d4d10267a66c4810d8d4ddb385fec20afa79f72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-30-55","l":"Illustrations","u":"/asc/505/30/#h-55-illustrations","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:065d7ebac284e19425142d46471b7de70c40128be4961dd4114076edb4803f9a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-30-60","l":"Relationships","u":"/asc/505/30/#60-relationships","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:744053b4979e87e3eeb21f4b98ee6b3fecbb11f432ba3b077ba39b199719ac43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-30-60","l":"Income Statement","u":"/asc/505/30/#h-60-income-statement","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07ebaff47114cb0f8f3f9ac63c4ea67d7b4c9e5b9f156b91829fcd26bb44b2ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-30-60","l":"Earnings Per Share","u":"/asc/505/30/#h-60-earnings-per-share","x":"505-30 Treasury Stock","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6b43b9d219062203d351b5e1a6833c407cc5011efb30932480806c7140048a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"505-50","l":"Equity-Based Payments to Non-Employees","u":"/asc/505/50/","x":"505 Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbe8fe542842ffcfaf1fc784462e14f8468e729c179457465f0a0efe483129f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-05","l":"Overview and Background","u":"/asc/505/50/#05-overview-and-background","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de4de54c52b6fab9595d5a516e2954dac9826e9d421eb1a77d29d8e19933af38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-10","l":"Objectives","u":"/asc/505/50/#10-objectives","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe208dfe248f332c120f725d3fb71c500f4859040f7389e49f3039a9c9faa057","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-15","l":"Scope and Scope Exceptions","u":"/asc/505/50/#15-scope-and-scope-exceptions","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8e42dc7b117cae061e052abd3e8ba4fb655439494902497e15d25a088c94b39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-20","l":"Glossary","u":"/asc/505/50/#20-glossary","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:490679a6fdb0911e85cc0077aa6f584237cfd815e376ee32e8d75b30cbff9f48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-25","l":"Recognition","u":"/asc/505/50/#25-recognition","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:936dd31d58d537e602e1e2b40f32640025d27b14b6d8e7c89e376d724209aa63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-30","l":"Initial Measurement","u":"/asc/505/50/#30-initial-measurement","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72bf5373b8fa689ade36f82c3d6c2ef43763e43624195aaa43a7158abb0a96bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-35","l":"Subsequent Measurement","u":"/asc/505/50/#35-subsequent-measurement","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3678622a7986a3829d3deb2ca5764747d293bcd1f8f180585b2fcf2b3c711c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-45","l":"Other Presentation Matters","u":"/asc/505/50/#45-other-presentation-matters","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d309bd88baa291c3c176018ab54f7b87cb4273dfb319a3aae26a7fca1caf508","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-50","l":"Disclosure","u":"/asc/505/50/#50-disclosure","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e07ad9dd3a006fe2ba0d7ff54b9a49e4a33061503d76b7bccc11644415edec72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-55","l":"Implementation Guidance and Illustrations","u":"/asc/505/50/#55-implementation-guidance-and-illustrations","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66c1852c7f0782c12fa5e474a28e10b0d67e1f0f46d860b23207f72808c12a6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-S00","l":"Status","u":"/asc/505/50/#sec-00-status","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae261bf4b687f7ecebd08e3f83c3c5985f51a9ab871a0c89717bb45d88248430","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-S25","l":"Recognition","u":"/asc/505/50/#sec-25-recognition","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53d740f1308820cfe816e88053262b2af8a3aa5abb10ed74344d0087648f3c31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-50-S99","l":"SEC Materials","u":"/asc/505/50/#sec-99-sec-materials","x":"505-50 Equity-Based Payments to Non-Employees","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1d328611694c55004b303639501ab995a44686daf2eafaf3c1084157c48bf31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"505-60","l":"Spinoffs and Reverse Spinoffs","u":"/asc/505/60/","x":"505 Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48859b9f434030abbb2f78fb877e031cf9d75879426df2c1acee60e86d4688cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-60-05","l":"Overview and Background","u":"/asc/505/60/#05-overview-and-background","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:032b9bc2ea04a04e2770a797f473d47a1f06b3ace2d9001b6bb6efbea6e24eb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-60-15","l":"Scope and Scope Exceptions","u":"/asc/505/60/#15-scope-and-scope-exceptions","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61b0c16b9be5eaebe6e4357f6a43294529f1cad036c1964ecf0f51ad3b60123e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-60-15","l":"Entities","u":"/asc/505/60/#h-15-entities","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ecd6731671251433fe2274958a27bfa756e78ed0318db683c6285b50e18be31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-60-15","l":"Transactions","u":"/asc/505/60/#h-15-transactions","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb33f7d5a013fdaf453d6e7247b80048e8cc440956ac043b48c4e593a24b98b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-60-25","l":"Recognition","u":"/asc/505/60/#25-recognition","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68b753fc2d8f86a4a573267bdcb99eff3958a81176950de36faa42ca48073e8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-60-25","l":"Required Accounting for Spinoffs, Including Reverse Spinoffs","u":"/asc/505/60/#h-25-required-accounting-for-spinoffs-including-reverse-spinoffs","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7760af6859ef34de470988cf5bcd28218cd2b9f879ce432e02214d6d231561a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-60-25","l":"Determining the Accounting Spinnor and Spinnee","u":"/asc/505/60/#h-25-determining-the-accounting-spinnor-and-spinnee","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0cc647061e22dca45ddcc77d000a5949eebf392c5f0fcee806b08a7cce449e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-60-45","l":"Other Presentation Matters","u":"/asc/505/60/#45-other-presentation-matters","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8d32f424424f992ebb50c5cac45ba1032841046391b25697d4c2663e9b65529","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-60-55","l":"Implementation Guidance and Illustrations","u":"/asc/505/60/#55-implementation-guidance-and-illustrations","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:477cb6ec92c323533bc2178bd702620ac1ac3385dbb249abc0b6467c812a27ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-60-55","l":"Illustrations","u":"/asc/505/60/#h-55-illustrations","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16e6b47576d8f376b1fc68857b60e6a9881f748e1246ccb5e0809584b22fc688","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-60-60","l":"Relationships","u":"/asc/505/60/#60-relationships","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0af8ebed36909074433129d8f07e28c8126bb27742813406980109892cd8314f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-60-60","l":"Compensation—Stock Compensation","u":"/asc/505/60/#h-60-compensation-stock-compensation","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8a27e1a82684d90f36e0fd186d4a022e19b5bd4dc3cffc0f29f4542d64e73d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-60-S00","l":"Status","u":"/asc/505/60/#sec-00-status","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4107f3e5a5d8b04bf81dc1c33d8febcc7ea2b0537a98149db452e30fa5cba40d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-60-S45","l":"Other Presentation Matters","u":"/asc/505/60/#sec-45-other-presentation-matters","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcac01065beacc16574478085fd0171c23f16658768c0f8ac316346be6365172","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-60-S45","l":"Accounting for the Spinoff of a Subsidiary","u":"/asc/505/60/#h-S45-accounting-for-the-spinoff-of-a-subsidiary","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d020f300c10bc3eac36425c38d6d81d1e93642547a34a2a5e79787dec9319d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-60-S99","l":"SEC Materials","u":"/asc/505/60/#sec-99-sec-materials","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed1a4cceccd31192597f95684129f5146e51c7b7b8b357fd7257cb314c0b1214","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-60-S99","l":"SEC Staff Guidance","u":"/asc/505/60/#h-S99-sec-staff-guidance","x":"505-60 Spinoffs and Reverse Spinoffs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab8fc782937937b94becd248a6c1f46b67c218480a3a0697ce27eabbc4ce27c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"505-905","l":"Agriculture","u":"/asc/505/905/","x":"505 Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7fb4893340b6fca639b384e1b35da6dea3a784fa77a1f270d6ae09c58cd7aa4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-905-05","l":"Overview and Background","u":"/asc/505/905/#05-overview-and-background","x":"505-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25479b951c05aabb8e8b137bb88e7a6aabc16c965ddd20f42a510695d0477752","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-905-05","l":"Cooperatives","u":"/asc/505/905/#b-05-cooperatives","x":"505-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d7b7a018f42a2592b1879d45702416ba156980eca5d7c22db59a07ab9ff18e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-905-15","l":"Scope and Scope Exceptions","u":"/asc/505/905/#15-scope-and-scope-exceptions","x":"505-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69a3fe9c9c89768cf50ee6560147e34d9ef5342837e1a0f63e9311333b1ec146","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-905-15","l":"Overall Guidance","u":"/asc/505/905/#h-15-overall-guidance","x":"505-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef2a25ac8608006eacff2d924ecba02272d6d67b16bc0ce1479f77c5febf4eee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-905-15","l":"Cooperatives","u":"/asc/505/905/#b-15-cooperatives","x":"505-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdc82b6fd6b9266a921ab8159f07a0024718bdd40067b07800203132b031d12e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-905-45","l":"Other Presentation Matters","u":"/asc/505/905/#45-other-presentation-matters","x":"505-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b8c37345e23bb09c1c1bbc66c109ad960dc9b13eaa5f5e83741c6769c26fe8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-905-45","l":"Cooperatives","u":"/asc/505/905/#b-45-cooperatives","x":"505-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d94728d4893c8fe617117e848ba7661727126873242695bf44d5d777a69ac6d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"505-942","l":"Financial Services—Depository and Lending","u":"/asc/505/942/","x":"505 Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88ca8b70dd1a5e3a31ebe68d9ee33f9ddcba43d3085f5e1f413eecef8347b953","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-942-05","l":"Overview and Background","u":"/asc/505/942/#05-overview-and-background","x":"505-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52cb82378ed78b8c4656f9e4bbc4f13e9962f56f6bc83c0713d34b08e3b51ccb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-942-15","l":"Scope and Scope Exceptions","u":"/asc/505/942/#15-scope-and-scope-exceptions","x":"505-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d040c4f4deaadc5a5e090f719e1ad61e04e3d6c5c86d9a8377a1c35b8190e38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-942-15","l":"Overall Guidance","u":"/asc/505/942/#h-15-overall-guidance","x":"505-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1bb5474e88ef79d51895198440d4e28cc3abcb8fa92ac405bec70c464ae156d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-942-50","l":"Disclosure","u":"/asc/505/942/#50-disclosure","x":"505-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d1af3d37185dad30da7a154eaa0965d2c4a477de677c099494396d33f93d645","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-942-50","l":"Regulatory Capital Disclosures","u":"/asc/505/942/#h-50-regulatory-capital-disclosures","x":"505-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d373cc3b292cedc0d05ffd9008ff8d802c3dcb3122bd21ce91e732a8728b8ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"505-944","l":"Financial Services—Insurance","u":"/asc/505/944/","x":"505 Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5eb57535ed852e7e9f438f6e0924e6668985091a1517bb4030a96693772911fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-944-05","l":"Overview and Background","u":"/asc/505/944/#05-overview-and-background","x":"505-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e600300a98a79a5ecc4a4c7669f77f062ace9e95b2d0bdbfb069802dbc36aec0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-944-15","l":"Scope and Scope Exceptions","u":"/asc/505/944/#15-scope-and-scope-exceptions","x":"505-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a03e86984c822c6246edb5df0a2888bc590967c67dbedb44440e5044c65fe6f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-944-15","l":"Overall Guidance","u":"/asc/505/944/#h-15-overall-guidance","x":"505-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98bd2532f6f0a19ea55df7a28c121aa945a2284178f30cad5e2c6f5f860959ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-944-50","l":"Disclosure","u":"/asc/505/944/#50-disclosure","x":"505-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3bd8c4472c8249022ddc84bef8a12062416fba6027c33ae8732e34adb74a293","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-944-55","l":"Implementation Guidance and Illustrations","u":"/asc/505/944/#55-implementation-guidance-and-illustrations","x":"505-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2a21dde70a8ca376519cbab5e20b07ca964895acd2385ecc87e20560ce1e217","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-944-55","l":"Illustrations","u":"/asc/505/944/#h-55-illustrations","x":"505-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:176cdb94cd5d714c705767e4658c82f3556bb20f47a63fcdeab8c6f160dcd8cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"505-946","l":"Financial Services—Investment Companies","u":"/asc/505/946/","x":"505 Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b2dbd96a7db363148c159537538f04e0084fb0d3fbd64ddf95b6eace9bc0c18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-946-05","l":"Overview and Background","u":"/asc/505/946/#05-overview-and-background","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce316091a60d300b7a409970132f21c8403d6182d1cdfc6108ee0e1e28c451f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-946-15","l":"Scope and Scope Exceptions","u":"/asc/505/946/#15-scope-and-scope-exceptions","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c584438c4384e347cf2dae9e37b18b5d2c18c9f17cc0e38dda75a958dfb196e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-946-15","l":"Overall Guidance","u":"/asc/505/946/#h-15-overall-guidance","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6d66c4d0c9e822be98aed056276d57c49b139bd6d6724e3da5f624fa0f4a0e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-946-50","l":"Disclosure","u":"/asc/505/946/#50-disclosure","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e331b7c51b455d92a0c56b2589084bfc464739dd1d27f1721231d353852ee35c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-946-50","l":"Net Asset Value per Share","u":"/asc/505/946/#h-50-net-asset-value-per-share","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:348f9145a0f90de3ba3578bb75a21072f03fe4d00b25c41a9e12d8e13fa02132","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-946-50","l":"Capital Share Transactions","u":"/asc/505/946/#h-50-capital-share-transactions","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f502e6c55fc62a0a84ac1c063e390fe62908bc57dc53b9214b3845e022b70abd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-946-50","l":"Capital Contributions","u":"/asc/505/946/#h-50-capital-contributions","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03b8aaaf66582a979dcbc529f7d354e0c7891657c3f0310efb71ff8386f38fdd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-946-50","l":"Multiple-Class Funds","u":"/asc/505/946/#h-50-multiple-class-funds","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdf96bb6c98fbc1a5cbaa0c7ea3918e4db96898778309fb7042bc73273464bf4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-946-50","l":"Dividends Paid","u":"/asc/505/946/#h-50-dividends-paid","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d21f7fb2f59fbc64fdd1fe2ad57cbc133412d38118034d9fa0451e50a3377847","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-946-50","l":"Difference Between Net Investment Income and Net Realized Gain and Actual Distributions","u":"/asc/505/946/#h-50-difference-between-net-investment-income-and-net-realized-gain-and-actual-distributions","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8563d29fd513b7e29e7b2df32b2726091b74d6fc93a2a3cf0e28a95290d44ebc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-946-55","l":"Implementation Guidance and Illustrations","u":"/asc/505/946/#55-implementation-guidance-and-illustrations","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85ed8f890919ff006ac3a486947b055ba4d38dd25392a6de2501cf9e505aa303","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-946-55","l":"Illustrations","u":"/asc/505/946/#h-55-illustrations","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb0da1decec25a88eed34495be6aba61b126056323b6746ccd5abdb1eb9f1536","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"505-946-S50","l":"Disclosure","u":"/asc/505/946/#sec-50-disclosure","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9aa6bc2079f82eb025eb61104909acc33ce463bfd3bba31d308ef6118f39c73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"505-946-S50","l":"Issuance and Repurchase by a Registered Investment Company of Its Own Securities","u":"/asc/505/946/#h-S50-issuance-and-repurchase-by-a-registered-investment-company-of-its-own-securities","x":"505-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60646366d2d7ca18c6e62bdcb182c31ba0d52e02a8379a24e5a0607d48699af3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-10","l":"Overall","u":"/asc/605/10/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c2394296cd207db655fbe6dd2246cf7ff30be382c0d1d5c8d799467ab9eaa83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-10-05","l":"Overview and Background","u":"/asc/605/10/#05-overview-and-background","x":"605-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0292f11ef66b84dfdab3a0c6512af1ff3cc6c8662cb2327324d71a19aade5e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-10-15","l":"Scope and Scope Exceptions","u":"/asc/605/10/#15-scope-and-scope-exceptions","x":"605-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1367d20d40bd291f332a3589c3363e2698711a3e16779c541bc8f68bdaaf14ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-10-15","l":"Entities","u":"/asc/605/10/#h-15-entities","x":"605-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d9b5f36ed6b76b2f2c8bf00cf11c5f7eddc726dcc04bee851987d71f66a0254","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-10-25","l":"Recognition","u":"/asc/605/10/#25-recognition","x":"605-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06b2b1e91a7ba02dea29f024ce3001bda16ae8ac79d0c3c78967b5dac3be5dc9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-10-60","l":"Relationships","u":"/asc/605/10/#60-relationships","x":"605-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8effb7f4f7932640b33b9648926c5b17b7f26f510d73613d549b73c22d30d1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-10-S00","l":"Status","u":"/asc/605/10/#sec-00-status","x":"605-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1190e52762459d2778106b90cbb7bf587ab4efcdda5143a90f1b947cfa0d3f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-10-S25","l":"Recognition","u":"/asc/605/10/#sec-25-recognition","x":"605-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09a030e34fccaba2e855019727f080af09c6b20611887e2c83519d42cfdc3fa1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-10-S50","l":"Disclosure","u":"/asc/605/10/#sec-50-disclosure","x":"605-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d43fdb5b28179c30b9522bbf8d5ab45d31ab692d8a63110f00044cd8e377aa80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-10-S99","l":"SEC Materials","u":"/asc/605/10/#sec-99-sec-materials","x":"605-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:977c842f4774d281abc4da79a0b5d9a4bd92c48935ede374223a52aed3732707","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-15","l":"Products","u":"/asc/605/15/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27ae085b769784c1b15fd7e128bb907cce0f09881fbc3cbd6e0057b5811e6bf1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-15-05","l":"Overview and Background","u":"/asc/605/15/#05-overview-and-background","x":"605-15 Products","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac3b174905e2cc92bf31dc7e5a4eeacc7aedf881d1ad6f2ee4a07d0390bae869","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-15-15","l":"Scope and Scope Exceptions","u":"/asc/605/15/#15-scope-and-scope-exceptions","x":"605-15 Products","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afdd7b193ff4e812eb8baf80751e0c0840cab5a81ea062a14b4429ef7dc44952","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-15-20","l":"Glossary","u":"/asc/605/15/#20-glossary","x":"605-15 Products","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c81bac0e901818e61077ab83e2e9bdd96d8f51cad4515fa74b4c3ae809cde6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-15-25","l":"Recognition","u":"/asc/605/15/#25-recognition","x":"605-15 Products","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0cb0852ea7ef05b262d22bbf31d83dafb020c3344ff4dc014a6e4eaebd4f82d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-15-45","l":"Other Presentation Matters","u":"/asc/605/15/#45-other-presentation-matters","x":"605-15 Products","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94e5cd9ec9b71a357ba69d5414cf556fbf4d77a3487f4003ac87729b7aa17881","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-15-S00","l":"Status","u":"/asc/605/15/#sec-00-status","x":"605-15 Products","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:513f03ca68b8d809ff18a62e1ae0ea8c5a5d9fe3bc70b955818a5bda1c115299","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-15-S20","l":"Glossary","u":"/asc/605/15/#sec-20-glossary","x":"605-15 Products","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d16bdd2add156c4943bcd433fbd922ecf183a5afaa5291aa688dd8416202121a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-15-S25","l":"Recognition","u":"/asc/605/15/#sec-25-recognition","x":"605-15 Products","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e84a7fc265616d96de5bf42fa10f150e6777d07716570c5b820e65578304eab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-15-S45","l":"Other Presentation Matters","u":"/asc/605/15/#sec-45-other-presentation-matters","x":"605-15 Products","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd3c749a8117902bd46d1f325f0949f424cd84ff52bfc64928bad615d7c2b59f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-15-S50","l":"Disclosure","u":"/asc/605/15/#sec-50-disclosure","x":"605-15 Products","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1aa68e0ee065e2b1a7a6e6acf1e8d3d1057cfccc03715e01f7a0cce7dd17a2db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-15-S99","l":"SEC Materials","u":"/asc/605/15/#sec-99-sec-materials","x":"605-15 Products","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00a06d92b8856d95d1c2dfbb0327337d3af5288636a4d89fc49a5d4bbf442ef9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-20","l":"Services","u":"/asc/605/20/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e6dbc1154e28e00945bd1e12b79a05df6c7e24767d21220eb1265eea9cafd5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-20-05","l":"Overview and Background","u":"/asc/605/20/#05-overview-and-background","x":"605-20 Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b054de62922317465c142f11e5812665cf4fe9411c1667fececf343e9be2e84f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-20-15","l":"Scope and Scope Exceptions","u":"/asc/605/20/#15-scope-and-scope-exceptions","x":"605-20 Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d88b788be120e7942c576dfac8602ee9484e978d100f6259117391dce809dc5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-20-15","l":"Entities","u":"/asc/605/20/#h-15-entities","x":"605-20 Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09d980b6b5b1e14af4623e54807307817a44ae2a13c7d63a1255388209fcf0e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-20-15","l":"Transactions","u":"/asc/605/20/#h-15-transactions","x":"605-20 Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6902f1e3bbfcfa7b254c759a81d448bba1e041504a88f34a68e8c89520566ad8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-20-20","l":"Glossary","u":"/asc/605/20/#20-glossary","x":"605-20 Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c87b32a88559ee0c641f4ddd831b74fddc6cfa03dbce30b5340ee9feb57b7383","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-20-25","l":"Recognition","u":"/asc/605/20/#25-recognition","x":"605-20 Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c480774bc413140c8d589d28d29e9f381d0d568b3c3f5ad742933052df4fdfd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-20-25","l":"Separately Priced Extended Warranty and Product Maintenance Contracts","u":"/asc/605/20/#h-25-separately-priced-extended-warranty-and-product-maintenance-contracts","x":"605-20 Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e88cba80f6a52c4b937568e941a95a18172d8730eba4f59c7dcddf549a43ccd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-20-50","l":"Disclosure","u":"/asc/605/20/#50-disclosure","x":"605-20 Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:456a14ef47a340ba264cab7d91d5f85b6f9d1fb2695c9d9ab1f86e26856e1e29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-20-S00","l":"Status","u":"/asc/605/20/#sec-00-status","x":"605-20 Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26e54354fe955278ab0424596144436ed2909a0b53e3081d88291c4556dc7fb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-20-S25","l":"Recognition","u":"/asc/605/20/#sec-25-recognition","x":"605-20 Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:def168883fdec6d3bbe1f47af2617a0c38f2a4da80fa301652c05d66507d394f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-20-S50","l":"Disclosure","u":"/asc/605/20/#sec-50-disclosure","x":"605-20 Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5805c97c53dcddbb57ddd784341850a3e005ebd0f64fb4f716861a5f74627a5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-20-S99","l":"SEC Materials","u":"/asc/605/20/#sec-99-sec-materials","x":"605-20 Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30e8feeafe754218d98666500d2c0479d2c33f5735a7232a70538a8e7c054ff3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-25","l":"Multiple-Element Arrangements","u":"/asc/605/25/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a15b736b69e0358850c8e5e999d649ff5cbf9e04b78f1091e974603152d86e70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-25-05","l":"Overview and Background","u":"/asc/605/25/#05-overview-and-background","x":"605-25 Multiple-Element Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dddd2e0150f5a869e0b5590814b6ca139d3fc24bf0b79a371e63d97bd2cc5b76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-25-15","l":"Scope and Scope Exceptions","u":"/asc/605/25/#15-scope-and-scope-exceptions","x":"605-25 Multiple-Element Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2950b037c2747eeb84af6f636af7e69f12ccc2e8f8231d742e7bcd4dfe50b91b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-25-20","l":"Glossary","u":"/asc/605/25/#20-glossary","x":"605-25 Multiple-Element Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28f5b894df1836e9bca433e3c07bba57f7636ecfc22b15fb123c090acf9fe175","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-25-25","l":"Recognition","u":"/asc/605/25/#25-recognition","x":"605-25 Multiple-Element Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:224729720b75f138cfbeab068e3526409fbc3db633045e5c81f116494ddc1459","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-25-30","l":"Initial Measurement","u":"/asc/605/25/#30-initial-measurement","x":"605-25 Multiple-Element Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75a508ea52509aacbe5153eb203c9612fad3f46c4d57855c46835ee465b11863","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-25-50","l":"Disclosure","u":"/asc/605/25/#50-disclosure","x":"605-25 Multiple-Element Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a081717ff3ee464c40438e068ec19591716c6a1c4b46417780864f7a5d03b514","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-25-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/25/#55-implementation-guidance-and-illustrations","x":"605-25 Multiple-Element Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7aca1a06d21c283863d05a8b6386da48bead1db5fcb4e0fe94b2186598f0bb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-25-65","l":"Transition and Open Effective Date Information","u":"/asc/605/25/#65-transition-and-open-effective-date-information","x":"605-25 Multiple-Element Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f85f87c47141529a8f067bfbde83f5a54a936ef4712662e5ea900e909586fc72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-28","l":"Milestone Method","u":"/asc/605/28/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b590e8ad07e26da946bf51e3f70cf57e6d1e0c72ba87aa333699c05c419bb39b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-28-05","l":"Overview and Background","u":"/asc/605/28/#05-overview-and-background","x":"605-28 Milestone Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f914f70d864b1de4d80605c8ea70d056674a359aeaf32febb2cec7974b396bd5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-28-15","l":"Scope and Scope Exceptions","u":"/asc/605/28/#15-scope-and-scope-exceptions","x":"605-28 Milestone Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:454653326681faf5ae94fd4b3fc31b89b478135d262cbdcddfb26bda6bc214fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-28-25","l":"Recognition","u":"/asc/605/28/#25-recognition","x":"605-28 Milestone Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d52938d6d1591afca4b71fcc657306567e79f162ee4f920c1d0dc56ef35bb07d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-28-50","l":"Disclosure","u":"/asc/605/28/#50-disclosure","x":"605-28 Milestone Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:113d0c07d55cc84decccde4b41486593432a75aa9d337470f903443bb02a495d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-28-65","l":"Transition and Open Effective Date Information","u":"/asc/605/28/#65-transition-and-open-effective-date-information","x":"605-28 Milestone Method","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0169477c362e741ee1077eb0017373ea0f50adcf19bc54019dc35365167888ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-30","l":"Rights to Use","u":"/asc/605/30/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1183a095f82d0f9eea281b2471bfd6e14308803eb4808796613d29bb1161cf38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-30-05","l":"Overview and Background","u":"/asc/605/30/#05-overview-and-background","x":"605-30 Rights to Use","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf02cd025a2d799f7edf4f7f4989877f6869a7d62eec4caee652097001dfd491","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-30-25","l":"Recognition","u":"/asc/605/30/#25-recognition","x":"605-30 Rights to Use","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f78b06159249a9595e8a5fce6b49c0e2fb4d3d3be35ba05fd10416f4dded3595","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-35","l":"Construction-Type and Production-Type Contracts","u":"/asc/605/35/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aafd9ac39080f3f6c5871b11cbaeeb8789502fa78dbc506b437b71420cb5e705","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-35-05","l":"Overview and Background","u":"/asc/605/35/#05-overview-and-background","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc52a3ae5a31242857d998b172e1c71df80109d193e5e67b72d28bf41820c248","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-35-15","l":"Scope and Scope Exceptions","u":"/asc/605/35/#15-scope-and-scope-exceptions","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3a8398b29333bec3486adae690323be2a77aed9cb827fdb58c6c5e4a311ca20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-35-15","l":"Entities","u":"/asc/605/35/#h-15-entities","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b945da389a8d644ee1679d657b831f36cf8c54d9078f72c7ecfaa5d586926da6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-35-15","l":"Types of Contracts","u":"/asc/605/35/#h-15-types-of-contracts","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:589180829da0e59d56d98fd7333a0adddab5760929f93122ae9b1e197ea1c9f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-35-20","l":"Glossary","u":"/asc/605/35/#20-glossary","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb27aa57588a3f7393feadc81d8eb56c3d59b1b4bc0beca0877e97d2b72a9209","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-35-25","l":"Recognition","u":"/asc/605/35/#25-recognition","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cf0f48f2b0ad24f95237001094491a2c7aecf3c68c28f5d86144d4169805fb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-35-25","l":"Combining Contracts","u":"/asc/605/35/#h-25-combining-contracts","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c4b19c2b659c4f41b6e523c790ad0820a9c1b5c25ab4dd12ec7445a77e30d50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-35-25","l":"Identifying Performance Obligations","u":"/asc/605/35/#h-25-identifying-performance-obligations","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30fe61edc08ca6db9ec793356527bf3fe51b01c8cc593d477b7f62e752f96fcd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-35-25","l":"Provisions for Losses on Contracts","u":"/asc/605/35/#h-25-provisions-for-losses-on-contracts","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18f389153bf6e895eb019182aed3cbb9fb90210dc72802479320b0f37e886b17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-35-45","l":"Other Presentation Matters","u":"/asc/605/35/#45-other-presentation-matters","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90a10a545c2709378d3f00b793ddea523d4bf3141227e9cd5eb3f2dc346baece","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-35-45","l":"Provisions for Anticipated Losses on Contracts","u":"/asc/605/35/#h-45-provisions-for-anticipated-losses-on-contracts","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb5cb5db5e89d5f4126d17b7896e71fa957fcc72a5a06d174239911c647ece67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-35-50","l":"Disclosure","u":"/asc/605/35/#50-disclosure","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3143e2dd36421198e1120b0226daa4d01c10fa7405d8dae3fdfa1eba6886a860","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-35-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/35/#55-implementation-guidance-and-illustrations","x":"605-35 Construction-Type and Production-Type Contracts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:184f422d10247733b250a3564f1bbe51c0ca63055a3496e211c61cb37c954a75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-40","l":"Gains and Losses","u":"/asc/605/40/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:239f5abbab70779d35a937b65478fc7f6cd033b9635bc6bb53ee28ca2f4987ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-40-05","l":"Overview and Background","u":"/asc/605/40/#05-overview-and-background","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b0eec7049c54a2c11ea0ab2100f48d0b4c0cd07b645e18dd359caa4858a4d85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-40-15","l":"Scope and Scope Exceptions","u":"/asc/605/40/#15-scope-and-scope-exceptions","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:989c4f57f1c762657e42b036348c7aefda5f55285be1e096243e1b2a9812ff43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-40-25","l":"Recognition","u":"/asc/605/40/#25-recognition","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e751c113ebe41a17b4c0bd8b59ea09fd5ed427615eb2676ef3ba12ec31e29753","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-40-30","l":"Initial Measurement","u":"/asc/605/40/#30-initial-measurement","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc59084d6fc85e1742b2ee5229628dfe0d9b93c6dbc31678d9b194bc2ae4495c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-40-45","l":"Other Presentation Matters","u":"/asc/605/40/#45-other-presentation-matters","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c54052f547ae52337470fb615de39c60e0839ae9cb984413a10875325d0b66e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-40-60","l":"Relationships","u":"/asc/605/40/#60-relationships","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d1cf5626d32472e91067b381860de63b25457e5f80af3551cc8bc2d64ca74b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-40-S00","l":"Status","u":"/asc/605/40/#sec-00-status","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c172a133477a69e55e585bc782c10467597a2107db4f64861eefc31d5b936790","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-40-S25","l":"Recognition","u":"/asc/605/40/#sec-25-recognition","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:025e9287a91509365fa8d7fc7c79e1a5844f8a27637cebfe69fba2a972472092","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-40-S25","l":"Gains and Losses from the Disposition of Equipment","u":"/asc/605/40/#h-S25-gains-and-losses-from-the-disposition-of-equipment","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b13305f16f1eb2f38c558414a9c91d27617307b20d9d9468579f13cf0d57f208","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-40-S25","l":"Accounting for the Divestiture of a Subsidiary or Other Business Operation","u":"/asc/605/40/#h-S25-accounting-for-the-divestiture-of-a-subsidiary-or-other-business-operation","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68d5deb5d08ad9eae2bf5d45f2dc3fbe8812af14021194d08d0efa039c270601","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-40-S45","l":"Other Presentation Matters","u":"/asc/605/40/#sec-45-other-presentation-matters","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75d41190324c48e95b1a403cb8dd7f35a38509e93d8f30237055cd0415a65a59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-40-S50","l":"Disclosure","u":"/asc/605/40/#sec-50-disclosure","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef7afefc9f6bc121c46673e6c1295dfa17a4485d922aa9d07db0fca19a0e31c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-40-S99","l":"SEC Materials","u":"/asc/605/40/#sec-99-sec-materials","x":"605-40 Gains and Losses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c0c28fd443b2a9433ca6e0a4efe601cd2c0076672fccd073ebf5f4f213ace29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-45","l":"Principal Agent Considerations","u":"/asc/605/45/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63569319452c60f26d279804a099c1f0a1261baf4970c400c638dc5ee5152382","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-45-05","l":"Overview and Background","u":"/asc/605/45/#05-overview-and-background","x":"605-45 Principal Agent Considerations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cf9ad999dc75fe1739a2b1fe907cee0173436537e2c237da7be4c0c4e67fe78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-45-15","l":"Scope and Scope Exceptions","u":"/asc/605/45/#15-scope-and-scope-exceptions","x":"605-45 Principal Agent Considerations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3324138bb03f53ebc5fb60930d5cbd3171ba35e76c3da12088ec017d28e1a55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-45-20","l":"Glossary","u":"/asc/605/45/#20-glossary","x":"605-45 Principal Agent Considerations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99affb6059b52a3df84bd15959de84a94d0c9cd2b1119916aca7e4c12c4cbefa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-45-45","l":"Other Presentation Matters","u":"/asc/605/45/#45-other-presentation-matters","x":"605-45 Principal Agent Considerations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32672770d67f3c23dd898ca4453657e87c71cdac038518a51b0a8e4e4885a7ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-45-50","l":"Disclosure","u":"/asc/605/45/#50-disclosure","x":"605-45 Principal Agent Considerations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d832aae130700233ba488e5e90ce524f0eb9a4b557aa6ef767a0ccc6a779a43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-45-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/45/#55-implementation-guidance-and-illustrations","x":"605-45 Principal Agent Considerations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b11cc04ad4c4ec94e18812718b4f95136214ce6bf55bf551330fc9f8d370b53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-45-S00","l":"Status","u":"/asc/605/45/#sec-00-status","x":"605-45 Principal Agent Considerations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac94b4d91d00f745e87ae578bda528de02269004ac8fd0ba94763151cf2b70b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-45-S45","l":"Other Presentation Matters","u":"/asc/605/45/#sec-45-other-presentation-matters","x":"605-45 Principal Agent Considerations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d5fd9e0b6589686a4da4abe90c3ba5c4fcde18822650dd325e1c3d86c7ff547","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-45-S99","l":"SEC Materials","u":"/asc/605/45/#sec-99-sec-materials","x":"605-45 Principal Agent Considerations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a4890e7d682e3ad66dfc3ce9f4d261a36f7eae28c9ccad3dc24b58c081cc154","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-50","l":"Customer Payments and Incentives","u":"/asc/605/50/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb188a599d971baf1b38717d176002edf95a5d963b596c282559796ebe95f8dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-50-05","l":"Overview and Background","u":"/asc/605/50/#05-overview-and-background","x":"605-50 Customer Payments and Incentives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50599460f4a166842d432fc90ee7d0698d84840b1389f4bc285689e1d5c6afe6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-50-15","l":"Scope and Scope Exceptions","u":"/asc/605/50/#15-scope-and-scope-exceptions","x":"605-50 Customer Payments and Incentives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33212ab1920ad95143498fe7d9e5d6a62b4b35bcdde3330c37d81d2e2c40506d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-50-20","l":"Glossary","u":"/asc/605/50/#20-glossary","x":"605-50 Customer Payments and Incentives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:870162376f9dc04025f5f00ee6de30fdd1312305278dc84b4f30a829b458ee10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-50-25","l":"Recognition","u":"/asc/605/50/#25-recognition","x":"605-50 Customer Payments and Incentives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66038a528e27e7b36d4f89a85b73384ac792bd8193ad05103aca2cc9a6bce69b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-50-45","l":"Other Presentation Matters","u":"/asc/605/50/#45-other-presentation-matters","x":"605-50 Customer Payments and Incentives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b38555c7295692c11822747a5a4a4c11d685f5c14bc2a5977c23d139c35d31d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-50-50","l":"Disclosure","u":"/asc/605/50/#50-disclosure","x":"605-50 Customer Payments and Incentives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da316cbaf660c626236e18907926c797647c07d5c379d41eb6178b3e9d1779fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-50-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/50/#55-implementation-guidance-and-illustrations","x":"605-50 Customer Payments and Incentives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c42989349973a5ecbb1ec9b0c54aaca799a6362c097b18721f093b861c389cb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-50-60","l":"Relationships","u":"/asc/605/50/#60-relationships","x":"605-50 Customer Payments and Incentives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f7365a40ca49e4615e5a74a8e69179904f0c5887385efead574c210d92a5a2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-50-S00","l":"Status","u":"/asc/605/50/#sec-00-status","x":"605-50 Customer Payments and Incentives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c4c01e6d5f5516659cc6b4378aa68d2a3b420ab0894fcfe0aef5a8f4b85f676","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-50-S45","l":"Other Presentation Matters","u":"/asc/605/50/#sec-45-other-presentation-matters","x":"605-50 Customer Payments and Incentives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fda80f02b40840be4722855df96d43e186c36c50db6312d514ad8236872ee6cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-50-S99","l":"SEC Materials","u":"/asc/605/50/#sec-99-sec-materials","x":"605-50 Customer Payments and Incentives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fae423d690173eee402e6cec73c1b2ebcffb48f944ea1511ce674ba15cf9c63d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-905","l":"Agriculture","u":"/asc/605/905/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c156d996974709967706a12e25da07e641f61368722ea6962849a799fb7a2a25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-905-05","l":"Overview and Background","u":"/asc/605/905/#05-overview-and-background","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f47785d8aa3c7f31eb18fc9f3ec16ad2ea0ec56d414910dc9de5f2a03db4bd2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-905-05","l":"Cooperatives","u":"/asc/605/905/#b-05-cooperatives","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7950216fabc02e6c4ac419eee93b7bb7d252ad7f24496bcaa356c1241fa59eb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-905-05","l":"Cooperatives—Patrons","u":"/asc/605/905/#b-05-cooperatives-patrons","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c82783d8b2403e3386121a6d63f297e8c0836175b8126484ec5463743930c5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-905-15","l":"Scope and Scope Exceptions","u":"/asc/605/905/#15-scope-and-scope-exceptions","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0101980522856640ca5d5d3ef4d65f56c34d399329ab9ddd23d8dadd5359fd42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-905-15","l":"Overall Guidance","u":"/asc/605/905/#h-15-overall-guidance","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:942ef6309b5893372a9d9fa3425bde6e19203b24519401a76580b8fee3b0d07b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-905-15","l":"Cooperatives","u":"/asc/605/905/#b-15-cooperatives","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03d2d36bbb7512f4814407d7603956d0e3f8e2faafa550c274ad0f12c36c1784","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-905-15","l":"Cooperatives—Patrons","u":"/asc/605/905/#b-15-cooperatives-patrons","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f4b6798cec3526c318c9d079445c6a268a86e2a8bbfde84a8bc55ca0b6de1e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-905-20","l":"Glossary","u":"/asc/605/905/#20-glossary","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:556080b9f2fdb6efaa1400e2f642f3bedb3bdfcf022ad4922f767fd70ec840aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-905-25","l":"Recognition","u":"/asc/605/905/#25-recognition","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53181e5ed471ebe282f97c09a443c41f723745f2e4b3447ace3744a2b5fbb092","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-905-25","l":"Income Replacement and Subsidy Programs","u":"/asc/605/905/#h-25-income-replacement-and-subsidy-programs","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef7e2af3f85b276d44f99ede39b92929b25182c6cf686971148803f9b1b7da8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-905-25","l":"Cooperatives","u":"/asc/605/905/#b-25-cooperatives","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aec1186072a5a197a5f101ea3dc61dbd47e880f323678047bce33b82783186e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-905-25","l":"Departmental and Functional Accounting","u":"/asc/605/905/#h-25-departmental-and-functional-accounting","x":"Cooperatives · 605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4123c340183c668a33bc96477118e6a4740868842d95bce37825ad9844b227f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-905-25","l":"Cooperatives—Patrons","u":"/asc/605/905/#b-25-cooperatives-patrons","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ed333060ba3f9f2d7c2c809a4589dbd69e2caa37e1288013200d6db0e7b3a0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-905-45","l":"Other Presentation Matters","u":"/asc/605/905/#45-other-presentation-matters","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d12b0180912e096e0401276c006d3118180aaaccbc63c24c13e73695b67594e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-905-45","l":"Cooperatives","u":"/asc/605/905/#b-45-cooperatives","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23a118e62f8ad355e9f90bbcaf379a4ebe390ede95faeb7b278bffb369a9aba5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-905-45","l":"Cooperatives—Patrons","u":"/asc/605/905/#b-45-cooperatives-patrons","x":"605-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b54542d8e16fd3ac09d8f914cd22e3a37358219b2f6fef27a56fe3b0a2704e76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-908","l":"Airlines","u":"/asc/605/908/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f4575773b5cb30b2f576289b7987aa488715c75e53e4b895f32f83f90e222ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-908-05","l":"Overview and Background","u":"/asc/605/908/#05-overview-and-background","x":"605-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fd455d53886453103475c95070d05ea0e9b8cf1d3d9682448a428b019237dfa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-908-15","l":"Scope and Scope Exceptions","u":"/asc/605/908/#15-scope-and-scope-exceptions","x":"605-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18c2f31ed54ae7b183d4a28e4d76dea4b6fda3cc9b85ee03a770ffaf968b8753","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-908-25","l":"Recognition","u":"/asc/605/908/#25-recognition","x":"605-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58642af69e150a145e9205c2cbd9c8d307f77cd13b8ad6df2c522679e4af9100","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-910","l":"Contractors—Construction","u":"/asc/605/910/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6edeb9a9ef0a3ea51f8c81fef3fe135983af5e4426ce88c95f6917bece32edaa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-910-05","l":"Overview and Background","u":"/asc/605/910/#05-overview-and-background","x":"605-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c3c2c5fe0a86c4713de9e31a7af288ffd15d2328b26120252c8ec4c4cc9db5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-910-15","l":"Scope and Scope Exceptions","u":"/asc/605/910/#15-scope-and-scope-exceptions","x":"605-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58d719f815efaea4366cec0d5775880595b96c7a3b4e5b125a3f67e0d6ff8873","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-910-25","l":"Recognition","u":"/asc/605/910/#25-recognition","x":"605-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e8135f4ddcc985dcc8e916c80bef079551afe7cfae7f187396edc41711d48df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-910-50","l":"Disclosure","u":"/asc/605/910/#50-disclosure","x":"605-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f58e34213b9559b23642248e22e831eb0360a8ac04a3ca43d3cdff26b2141e48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-912","l":"Contractors—Federal Government","u":"/asc/605/912/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63c4862edc3f3dc3db92f568261d185de20d4c18b952703eedfc17b7d177c69a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-912-05","l":"Overview and Background","u":"/asc/605/912/#05-overview-and-background","x":"605-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e1042c0e8952856702dd914b65a4ae4d6fc63e286a6063339e3cf3ed2c56ccf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-912-15","l":"Scope and Scope Exceptions","u":"/asc/605/912/#15-scope-and-scope-exceptions","x":"605-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2790d4d645d7738cffc02566d82c150245e8da45e07617ee8e9684489eb9d92b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-912-20","l":"Glossary","u":"/asc/605/912/#20-glossary","x":"605-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aafa3d80683dc9a7b7d02c937df595cb32ff06676f384bebe3b981a0ceb30273","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-912-25","l":"Recognition","u":"/asc/605/912/#25-recognition","x":"605-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd694f2c2f1eeafe080295fdeac3f0ea458dd54dc2db80e2a6fbaa956e3f7f96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-912-50","l":"Disclosure","u":"/asc/605/912/#50-disclosure","x":"605-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ac5aafa7ac67d33fe6a9829e857cce66718e0e5291012763cbe3def9b026884","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-915","l":"Development Stage Entities","u":"/asc/605/915/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c4fa73d1441f563c45b913366d30c5e2ae8681d76cffc490ac8915599fcef61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-915-05","l":"Overview and Background","u":"/asc/605/915/#05-overview-and-background","x":"605-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:711a78186c98526dcc6d90d55c046cd4b9a10866e4bf9ae17a7e5ae82659ee81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-915-15","l":"Scope and Scope Exceptions","u":"/asc/605/915/#15-scope-and-scope-exceptions","x":"605-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:842030f34ef49b5a34fc0ba21bd9a3dbd54d42ab9d22df8103aad3bf8114a33c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-915-20","l":"Glossary","u":"/asc/605/915/#20-glossary","x":"605-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a19af464abdc7eeb282820dced43fa76e4b9b629f0990db8a837752f9dc2ef0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-915-25","l":"Recognition","u":"/asc/605/915/#25-recognition","x":"605-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e93091a13eee7dc1c5fc2d4a708305aebf0aa1165a60a62063d6efdd36716ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-920","l":"Entertainment—Broadcasters","u":"/asc/605/920/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79f1f6fb6333495f632b320e829f7c6700e807e1d938540d5081bb9d6b378c57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-920-05","l":"Overview and Background","u":"/asc/605/920/#05-overview-and-background","x":"605-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b907f04fee2da46d714196c9811889639fa73155bf76a87dd8cb93e1454bc3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-920-20","l":"Glossary","u":"/asc/605/920/#20-glossary","x":"605-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32ff3b77f44377eb071c483e1a4bf78e003da90414c53c74a175da3df1fc7a7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-920-25","l":"Recognition","u":"/asc/605/920/#25-recognition","x":"605-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b418d6ee99c9849c60c8c206b2b650826758f7351e55e68029aab1fcdbf984f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-922","l":"Entertainment—Cable Television","u":"/asc/605/922/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dc9a665790d89eb86d0d03a06a36de7ca2daacd796b3bde05552747245ba07b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-922-05","l":"Overview and Background","u":"/asc/605/922/#05-overview-and-background","x":"605-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:880d9628c554f661b5e501a05e0182cae9892721ba5335891a0f40677e69e526","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-922-15","l":"Scope and Scope Exceptions","u":"/asc/605/922/#15-scope-and-scope-exceptions","x":"605-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ceb87ab3259874274f11829c96b42eecac7aee2389ecc29ec5353431ac624acb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-922-20","l":"Glossary","u":"/asc/605/922/#20-glossary","x":"605-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6e25b0a2584111ca72c08a2ff0bdde8d02749994c750a759010e286339f965c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-922-25","l":"Recognition","u":"/asc/605/922/#25-recognition","x":"605-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eca39f4b031febd7b5f91622af1c63a24859b58308c8ec8f7cce11d51b386b9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-924","l":"Entertainment—Casinos","u":"/asc/605/924/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7871c7630068c4ed42b2807612704f4d8c31ec7bdf9f5a823a9a981f869d486b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-924-05","l":"Overview and Background","u":"/asc/605/924/#05-overview-and-background","x":"605-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:365a7ddbaa1453fad31fa3f7fcd4ba89577177c6757004b2fa7a4e12290fcd23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-924-15","l":"Scope and Scope Exceptions","u":"/asc/605/924/#15-scope-and-scope-exceptions","x":"605-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5149aa51a5915d2cc1ef9a84e19587d9c34e7ed4207258568aff2d6719eb36f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-924-20","l":"Glossary","u":"/asc/605/924/#20-glossary","x":"605-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9eb40f9f04b0246acd6d1602e1d6e22d082169451456c4bea8f7d60e699ab230","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-924-25","l":"Recognition","u":"/asc/605/924/#25-recognition","x":"605-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e27443dbea5f894060fa7c61c7043fadac9003455ae0e0ed384df625da5aed93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-924-45","l":"Other Presentation Matters","u":"/asc/605/924/#45-other-presentation-matters","x":"605-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e49f497bbf38a41996d4d11b8e1a59e0fb2db6b61354340ed7a2cb865c790eae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-924-50","l":"Disclosure","u":"/asc/605/924/#50-disclosure","x":"605-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09ffa2fb1a92c1cda9b30bd0f3e85cd948ae0ac16c25d4667129b2e84a8e2629","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-924-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/924/#55-implementation-guidance-and-illustrations","x":"605-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a344356ace8aeb0fa4a85ee6448f4bbd2e7c44455ebd722215b2a553c03cfb9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-924-65","l":"Transition and Open Effective Date Information","u":"/asc/605/924/#65-transition-and-open-effective-date-information","x":"605-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7d4f84581bc102c50646221a6ebb5823e1d9015cb7a877df2fb42a22f3b44da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-926","l":"Entertainment—Films","u":"/asc/605/926/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:433e992e531f6e50dc9e387ffe8c3d73e1e1bb6340e36d88184e0773d9c86656","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-926-05","l":"Overview and Background","u":"/asc/605/926/#05-overview-and-background","x":"605-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79ee578a0325513b4b2d96637458532cfe955fb8290cdd63bb339d83b0ce51da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-926-15","l":"Scope and Scope Exceptions","u":"/asc/605/926/#15-scope-and-scope-exceptions","x":"605-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a9ea7c5c599e1dbd548abd324826776fd78bd3980c4bb79897851a609b7c443","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-926-20","l":"Glossary","u":"/asc/605/926/#20-glossary","x":"605-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3860a8a18d2f0cbbe84581d7958fb5e003a62f7f1364a35be51946f148b9a3ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-926-25","l":"Recognition","u":"/asc/605/926/#25-recognition","x":"605-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e85e526fcf0fc1178f924fd03714b6f1c782218596e55c9b777d8b2e9f7f7b46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-926-50","l":"Disclosure","u":"/asc/605/926/#50-disclosure","x":"605-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:651bc0943b5e8f54c5ca0747e8075881ccb2b29fee3acc289e721e747f07bb1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-926-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/926/#55-implementation-guidance-and-illustrations","x":"605-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6bea978d85b84e5452dbf88cc87598e7182b6b70b8034027083fa08d63f9cd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-928","l":"Entertainment—Music","u":"/asc/605/928/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9cede6e0178693488743ef8d11422fee999b4cf07bde86607b1047250e7c213","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-928-05","l":"Overview and Background","u":"/asc/605/928/#05-overview-and-background","x":"605-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c51393b2ee4be64658c18dc67b3ba7c17cd447c6b6fd01d1181ff5ab71a104be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-928-15","l":"Scope and Scope Exceptions","u":"/asc/605/928/#15-scope-and-scope-exceptions","x":"605-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:000796248a2cdc994e2ca4c6fc29b44fce628221040f3e731f3d1c7f8c8c2b67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-928-20","l":"Glossary","u":"/asc/605/928/#20-glossary","x":"605-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:491db9256b1adbee4e9ecd27f9b0323d02bb8a44b6a2b140a3c5ffa40c2d1398","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-928-25","l":"Recognition","u":"/asc/605/928/#25-recognition","x":"605-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fdbba1e98756244d74c1e99dd9aeae434b86872b02dd9f082369342a1c0c825","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-928-30","l":"Initial Measurement","u":"/asc/605/928/#30-initial-measurement","x":"605-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f94cfe33d3a2f9762e9dcec1a58c98c33da8589944bf3484e1e64c4dd2775f16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-928-60","l":"Relationships","u":"/asc/605/928/#60-relationships","x":"605-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abd6b107b3f2fe38c5af9fdb6764b78152b433798bce32afb210eb6aa0c1032a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-932","l":"Extractive Activities—Oil and Gas","u":"/asc/605/932/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edb1af1391f4ad71d911b544e2913093ef39c0b958530154d9344fe3136828e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-932-05","l":"Overview and Background","u":"/asc/605/932/#05-overview-and-background","x":"605-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15301b02bf4dd44b3d949d174ac1516d7a8f55d3babddfba137729ba73a7006d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-932-15","l":"Scope and Scope Exceptions","u":"/asc/605/932/#15-scope-and-scope-exceptions","x":"605-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b580d3253da6987b159e9f71ebbe7a478d1bc0a1298cf88881a93007912d3b7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-932-25","l":"Recognition","u":"/asc/605/932/#25-recognition","x":"605-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a243a2c8d430cb46e9ca9146eabd8fdc4129d1869b2582fc1d04a649f3988a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-932-50","l":"Disclosure","u":"/asc/605/932/#50-disclosure","x":"605-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0010a3202ff7ef986840e172297bf24d75137fb7a6b928e2a7461d02c384258","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-940","l":"Financial Services—Brokers and Dealers","u":"/asc/605/940/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd4496019d9d2b5c114f680f8b3b715da9c08ef9b864cfed789ad510742b2ae7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-940-05","l":"Overview and Background","u":"/asc/605/940/#05-overview-and-background","x":"605-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e33a1fb185b3d9471111e2c94ce356f6af333b83bad9c808a1d9aaee7d5e3481","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-940-15","l":"Scope and Scope Exceptions","u":"/asc/605/940/#15-scope-and-scope-exceptions","x":"605-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d6805642d1613791f8c42aed2852ddba1eb6c9bbd6b7a94fa610a023430272a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-940-20","l":"Glossary","u":"/asc/605/940/#20-glossary","x":"605-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f99ec359004b319645d61a526ff73e321e5015e8b5cadcbf23c049ae5055c3f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-940-25","l":"Recognition","u":"/asc/605/940/#25-recognition","x":"605-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b4c8a96ab30babdb7846050f73c7d9742e20632305af1d199c7cf0dbbe0a0d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-940-30","l":"Initial Measurement","u":"/asc/605/940/#30-initial-measurement","x":"605-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fc94e22fa322d8cdcd2d4b411a3e919604fb0ad7055d8d34c19eeb85225436b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-942","l":"Financial Services—Depository and Lending","u":"/asc/605/942/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9757dcb3b5aa9cd39c1122fd664c7d55a6dca8f271021b75618873d72e3256a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-942-05","l":"Overview and Background","u":"/asc/605/942/#05-overview-and-background","x":"605-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1826af91872541a3b00a36977a26c698d4a26ad8fd52a8e1cfb81f0f597e1020","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-942-15","l":"Scope and Scope Exceptions","u":"/asc/605/942/#15-scope-and-scope-exceptions","x":"605-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dec95a04f3e121324128ce72f70d1c41fc35e6b65665fb60525d2c011c8f6869","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-942-25","l":"Recognition","u":"/asc/605/942/#25-recognition","x":"605-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:faa3a23daeeb1ca88aedf0a229e3e124e6320f8d5dab229109c4bbfd6295f3a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-944","l":"Financial Services—Insurance","u":"/asc/605/944/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09b222fa5f2bb95bf5b51d176398f997b59398c486244b4fdbdda992afd55caf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-944-05","l":"Overview and Background","u":"/asc/605/944/#05-overview-and-background","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9c50d9855f60445808fb0b4d07da30c62c62872ed5cc8225b1da951480a7ef7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-05","l":"Short-Duration Contracts","u":"/asc/605/944/#b-05-short-duration-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76906df249c16f6c62f41a85fc030e4909403263d7ab28ab07febca1280ebfa9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-05","l":"Long-Duration Contracts","u":"/asc/605/944/#b-05-long-duration-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d1f81f5a2e349ab8d43bb56e637128df70d7548ce1bce12559b5d9d3215e809","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-05","l":"Reinsurance Contracts","u":"/asc/605/944/#b-05-reinsurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a63d90c40c989659cd1a649de23485a05808b379196ab0b4f389a737a3dd626","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-05","l":"All Reinsurance Contracts","u":"/asc/605/944/#h-05-all-reinsurance-contracts","x":"Reinsurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:003b78c6b9e2120fcb0ff89c90e8c293784d646e21b5ecad3f3f5bf026be5b3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-05","l":"Financial Guarantee Insurance Contracts","u":"/asc/605/944/#b-05-financial-guarantee-insurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d62d6338e498100fe77edfd8624d30c673dfea954dac505aae67bc764d0efa78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-05","l":"Early Retirement and Replacement of an Insured Financial Obligation","u":"/asc/605/944/#h-05-early-retirement-and-replacement-of-an-insured-financial-obligation","x":"Financial Guarantee Insurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e55122df94a567851d28ac858ae19c5ac422e9748cb77dada1633401445c156c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-944-15","l":"Scope and Scope Exceptions","u":"/asc/605/944/#15-scope-and-scope-exceptions","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e545b65bdcc9682d68dfbddd8dac7065caffc50be62f4ce292a98e3bf62e2fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-15","l":"Overall Guidance","u":"/asc/605/944/#h-15-overall-guidance","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:203c2aa661ca8605e75f00dd004f01d179ace0e4627333579fb1a0f54ea71e76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-15","l":"Entities","u":"/asc/605/944/#h-15-entities","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b96391cf3c9c3d27b4445bb8e331e95d84ff23414faed8f43d401c6043ba5a94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-15","l":"Short-Duration Contracts","u":"/asc/605/944/#b-15-short-duration-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f65e454d13054d5466f2d5de2380369a99bdeeb1b91f171701145b0db5222875","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-15","l":"Instruments","u":"/asc/605/944/#h-15-instruments","x":"Short-Duration Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dec0ce87c65e83b7fb274282b8d6580e7a1cb1abeeef26ae85a31e265ca7423f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-15","l":"Long-Duration Contracts","u":"/asc/605/944/#b-15-long-duration-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:014a8a7afec0dcfab82b953c56f116b13884f5d0c033b1ee19e0086c0f93e07a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-15","l":"Reinsurance Contracts","u":"/asc/605/944/#b-15-reinsurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26f3238c6824bb65950136d0de2019c0578447bbd5cd41fa7f8a02278a3e5feb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-15","l":"Financial Guarantee Insurance Contracts","u":"/asc/605/944/#b-15-financial-guarantee-insurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9c1894de3dbbf54d4d4c94222c84d9a01e9d6b87c52946bc02be024c9063c6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-944-25","l":"Recognition","u":"/asc/605/944/#25-recognition","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6ef20fa1f40ed35040fb30e25384c3113168b544877a2770722fa9ab44576a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-25","l":"Short-Duration Contracts","u":"/asc/605/944/#b-25-short-duration-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2808052d09797d2573b47fdf1e45ea855b949759c204897625e858ce6363a68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-25","l":"Long-Duration Contracts","u":"/asc/605/944/#b-25-long-duration-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d48f9bce04f11745befce6ced63058132ab5fabec110069419a4853779968954","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-25","l":"Traditional Long-Duration Contracts","u":"/asc/605/944/#h-25-traditional-long-duration-contracts","x":"Long-Duration Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9a16a4825cd5f70f8a02534233246e9a9a6611ef1e43feea50747baa0ac08c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-25","l":"Limited-Payment Contracts","u":"/asc/605/944/#h-25-limited-payment-contracts","x":"Long-Duration Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4dde2b52dcd79c66447582bf230b570c827de3c9044ff6f85b1d444f705e198","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-25","l":"Universal Life-Type Contracts","u":"/asc/605/944/#h-25-universal-life-type-contracts","x":"Long-Duration Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:131a1f2b19677df201a0954851817d278bdf8d202109d5a06a33feee201120e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-25","l":"Title Insurance Contracts","u":"/asc/605/944/#h-25-title-insurance-contracts","x":"Long-Duration Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23585ed05b6a9fb91ca8775c6258791df92772b7ba54f3ec4ff76a8d6c000d83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-25","l":"Retrospective and Contingent Commission Arrangements","u":"/asc/605/944/#h-25-retrospective-and-contingent-commission-arrangements","x":"Long-Duration Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd1008b2899be219cb2d21261279ac6fbba5e6a85a971d2e8e601862ad56962b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-25","l":"Reinsurance Contracts","u":"/asc/605/944/#b-25-reinsurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c32c97e896f520ff291bcc4472775e9745936668da467f8686d20be274df5a05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-25","l":"Foreign Property and Liability Reinsurance","u":"/asc/605/944/#h-25-foreign-property-and-liability-reinsurance","x":"Reinsurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f9fb945a981879394d30b62645ac014547c3b32de25459934646b65411376db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-25","l":"Reinsurance of Short-Duration Contracts","u":"/asc/605/944/#h-25-reinsurance-of-short-duration-contracts","x":"Reinsurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca1f4a1ae1b9d20e9870676538cff02fb7390cea2474da4ec0538a6be202ae9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-25","l":"Financial Guarantee Insurance Contracts","u":"/asc/605/944/#b-25-financial-guarantee-insurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a24d394cb10b60f1fd45b6ee3195d59f919191f02a055c45f132fab2722aadc0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-25","l":"Early Retirement and Replacement of an Insured Financial Obligation","u":"/asc/605/944/#h-25-early-retirement-and-replacement-of-an-insured-financial-obligation","x":"Financial Guarantee Insurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acc89d581d3a34e89595b112c55661366c0496569bdf13162adac3b5ce6c0650","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-944-30","l":"Initial Measurement","u":"/asc/605/944/#30-initial-measurement","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3eb5cc17375ac5ab80836b44ce2a8cfc74ca7d9c18f31d3a214c03b9e472012","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-30","l":"Long-Duration Contracts","u":"/asc/605/944/#b-30-long-duration-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3497cbd9f0f25fc0c0755d7564cad89de7b7e279fca0b4dcb5e01e33ca732d54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-30","l":"Universal Life-Type Contracts with Death or Other Insurance Benefit Features","u":"/asc/605/944/#h-30-universal-life-type-contracts-with-death-or-other-insurance-benefit-features","x":"Long-Duration Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e5ab4fd1a482a741ce1cada109904d4d3239a90da2f9dee56d18d277fb55223","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-30","l":"Limited-Payment Contracts","u":"/asc/605/944/#h-30-limited-payment-contracts","x":"Long-Duration Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d881c7a819e96535882693d4aa92f0e02691d08162624124190194b0ead9c1ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-30","l":"Retrospective and Contingent Commission Arrangements","u":"/asc/605/944/#h-30-retrospective-and-contingent-commission-arrangements","x":"Long-Duration Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:630c586ff28fd5c6edc480cd47da99afadadc82100d6b7faa1580b8e2aa6178b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-30","l":"Reinsurance Contracts","u":"/asc/605/944/#b-30-reinsurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd86ee4d280d228924ccfab80b3d4bb3213f9590a98377a98575d32e06252c0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-30","l":"Reinsurance of Long-Duration Contracts","u":"/asc/605/944/#h-30-reinsurance-of-long-duration-contracts","x":"Reinsurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c9e02dcc0920dd9493bc2dd7189369daad73203fe717a6b3f2262bc6884a082","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-30","l":"Financial Guarantee Insurance Contracts","u":"/asc/605/944/#b-30-financial-guarantee-insurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bead6b54faf6f9c3953066a0166d3d6e0aeb73a6fa80f4ee36ed67078487013","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-944-35","l":"Subsequent Measurement","u":"/asc/605/944/#35-subsequent-measurement","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3190a3cd60153279340acd23bc4ea7a40af8c5070525a6030e425fa8d0ac611d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-35","l":"Long-Duration Contracts","u":"/asc/605/944/#b-35-long-duration-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e64fa78131b3a9427eed8a5f656a4b98a4d56cb53c8c3b1d29c2de7af7d920ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-35","l":"Limited-Payment Contracts","u":"/asc/605/944/#h-35-limited-payment-contracts","x":"Long-Duration Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06c3e1dd264b64df8cccccea889a4a436fe8a519b2b1451c52fdcb8de009335b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-35","l":"Universal Life-Type Contracts","u":"/asc/605/944/#h-35-universal-life-type-contracts","x":"Long-Duration Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76c59d622ed01b1fb204dceb7d0a005340be6fd509865bfc638487e05b195248","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-35","l":"Reinsurance Contracts","u":"/asc/605/944/#b-35-reinsurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:825697d159f7f6edac881f858607300d098b80bcfa0a750368f9dd56abb3f98a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-35","l":"Foreign Property and Liability Reinsurance—Open Year Method","u":"/asc/605/944/#h-35-foreign-property-and-liability-reinsurance-open-year-method","x":"Reinsurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acc08c8f6a4337b7d45f60f45667841967d67c9dceb6a4ace6ea4249d7642665","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-35","l":"Reinsurance of Short-Duration Contracts","u":"/asc/605/944/#h-35-reinsurance-of-short-duration-contracts","x":"Reinsurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b3520b37b3defe945a3fceb07867c8123375908b18296fc10f3534c9fdc5897","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-35","l":"Reinsurance of Long-Duration Contracts","u":"/asc/605/944/#h-35-reinsurance-of-long-duration-contracts","x":"Reinsurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9557ff52f2f75f2bd42d08b15b474bf4184071054214bee967997a43378b0fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-35","l":"Financial Guarantee Insurance Contracts","u":"/asc/605/944/#b-35-financial-guarantee-insurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aeb4ca5d92917e1ac7aa55bddad2eb82852f015b5f495b95047133876123540","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-944-45","l":"Other Presentation Matters","u":"/asc/605/944/#45-other-presentation-matters","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0e45f8300d07345cf5edfd9234af4fb6b61068599afade29e3dcfe5ce1d1ff5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-45","l":"Reinsurance Contracts","u":"/asc/605/944/#b-45-reinsurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31b819f4de69213d18e41481bdf048141ddb07dd68c5e63788c47d6b66c7cedf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-45","l":"All Reinsurance Contracts","u":"/asc/605/944/#h-45-all-reinsurance-contracts","x":"Reinsurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69f9e6fac048167fdb096f403e3ea61663ca58471f9d8898217f0d3f91ccd82f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-944-50","l":"Disclosure","u":"/asc/605/944/#50-disclosure","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:870f04805da7ffa9f35156965006c8991080e9e3f43f87cb648d51f181530f71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-50","l":"Reinsurance Contracts","u":"/asc/605/944/#b-50-reinsurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd24f67422d6e98a7b166002ae1f9800dffe41b2122ca61d0fbeb4f49a7905ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-50","l":"All Reinsurance Contracts","u":"/asc/605/944/#h-50-all-reinsurance-contracts","x":"Reinsurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12262904eca9096600c660602c2645e99f547cbcabda3e584d5fd881febb2e1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-50","l":"Financial Guarantee Insurance Contracts","u":"/asc/605/944/#b-50-financial-guarantee-insurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db7a5d3cac28e8b17b1bf12c0431cc2b473813a6cb3b6a6a160a892988a76032","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-944-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/944/#55-implementation-guidance-and-illustrations","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5284ff30be3d945db5b97fb937ca09ef6b0a7c5581e057f04896e8fba38f6587","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-55","l":"Reinsurance Contracts","u":"/asc/605/944/#b-55-reinsurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64292eb4537e5d09dfeee6638db4717969b117b6b885d3813389231f85355c69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-55","l":"Implementation Guidance","u":"/asc/605/944/#h-55-implementation-guidance","x":"Reinsurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ed8bf0193576d2ee81882635eec70ca1fbd33398bceb0fe3e4b505cb044b627","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-55","l":"Illustrations","u":"/asc/605/944/#h-55-illustrations","x":"Reinsurance Contracts · 605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54133d628ef96defd29a19428305cfe0e751c7e7f6fdc89f9cf64fc4b0a1afae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-944-55","l":"Financial Guarantee Insurance Contracts","u":"/asc/605/944/#b-55-financial-guarantee-insurance-contracts","x":"605-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15e7aaba8f82da5db594d633c279e28bdffd307142713baa8b228ac26621dac3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-946","l":"Financial Services—Investment Companies","u":"/asc/605/946/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24737c4a27ee4f1f9b60386055455f192eda086d161b7494aed25b1693e1f85f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-946-05","l":"Overview and Background","u":"/asc/605/946/#05-overview-and-background","x":"605-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a12d9242a172dbb58b85220d9be0d4ef43ec71d6cad813ad45c641483bcc1871","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-946-15","l":"Scope and Scope Exceptions","u":"/asc/605/946/#15-scope-and-scope-exceptions","x":"605-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0d67f327253d9cb115993b26243bf97565d2daa37b7331f8a7b7c8b0259c8a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-946-25","l":"Recognition","u":"/asc/605/946/#25-recognition","x":"605-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99737988bd7a22b24c667855c76f5f9c7af4a8dc4b1e5c89b53a72348e5d483e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-946-50","l":"Disclosure","u":"/asc/605/946/#50-disclosure","x":"605-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72e48b1f567c89f19951fa9dc68de6aeac08a203c7dd969574599479735af05c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-948","l":"Financial Services—Mortgage Banking","u":"/asc/605/948/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec523b4a8626b03c940f03386a3cb0b4ecfc410c9e7ca649273327bdb294f90f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-948-05","l":"Overview and Background","u":"/asc/605/948/#05-overview-and-background","x":"605-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:212716f5c36b19011b56a625db8bed8a9f19d5e5ce0515ffa870cf124c6d71f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-948-15","l":"Scope and Scope Exceptions","u":"/asc/605/948/#15-scope-and-scope-exceptions","x":"605-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34c83446e48d4e47c3a67bf49915cb2f71e8282622115a4f4c4b046f7d5f7b09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-948-25","l":"Recognition","u":"/asc/605/948/#25-recognition","x":"605-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d64eb5ae3bd9b6863b554b946d7ebc81ad46641751b952c0bbc033c7162e8beb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-952","l":"Franchisors","u":"/asc/605/952/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed51feab5b2edecf6f7f2fa2eec063aeda07165ef7a220cdb136cd73053d9fb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-952-05","l":"Overview and Background","u":"/asc/605/952/#05-overview-and-background","x":"605-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bcc3bd40ab98012b400c80df399030e5472db821026c6f77cd6e1c537637e25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-952-15","l":"Scope and Scope Exceptions","u":"/asc/605/952/#15-scope-and-scope-exceptions","x":"605-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0006706134577fe6c011f0d85348576c40e28be3398b5863ea2d1e65bd8cd5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-952-20","l":"Glossary","u":"/asc/605/952/#20-glossary","x":"605-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5dcdf07f731cbc1e43eeacab0bd03f2248da69ad82878107a64d567449a2ae8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-952-25","l":"Recognition","u":"/asc/605/952/#25-recognition","x":"605-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f33dd876de1ef8da4d201f30dd087d7a5d5ace500ae53de6abda145ca51bfe21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-952-35","l":"Subsequent Measurement","u":"/asc/605/952/#35-subsequent-measurement","x":"605-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e4f5ce6efeb7886589f3b40f8e9adce479c5bb2bf278c17ae403b868c9f8f9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-952-40","l":"Derecognition","u":"/asc/605/952/#40-derecognition","x":"605-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:235fc7ff4ea6b3a31e7e0ff4c139d603c68e4528234f688bd443886a398a7b24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-952-45","l":"Other Presentation Matters","u":"/asc/605/952/#45-other-presentation-matters","x":"605-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3461d44409c6b2f20ef2f6e11ebdaa7cf17739880ac0223cf5eccd44c460edac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-952-50","l":"Disclosure","u":"/asc/605/952/#50-disclosure","x":"605-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2d42bfb494bb696b0630556236824202f9407d726717f870f30e37874f109ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-954","l":"Health Care Entities","u":"/asc/605/954/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6350c341a9856fe01db60cd5fe17cff6a938bb7161a99ad0682120de33e60977","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-954-05","l":"Overview and Background","u":"/asc/605/954/#05-overview-and-background","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa1d910b52bcf05e6960fab8beab4ca8394e2f8493258256afdbd0f93c2a1c1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-954-15","l":"Scope and Scope Exceptions","u":"/asc/605/954/#15-scope-and-scope-exceptions","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00a725ca766f3583a126a9db79a097df58352f3e9f6630742ab224552af3c0c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-954-15","l":"Overall Guidance","u":"/asc/605/954/#h-15-overall-guidance","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7eaad46f573a7f2ee39715afe7e8e99ccd5b96f10820a4747e81076015b1a451","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-954-20","l":"Glossary","u":"/asc/605/954/#20-glossary","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5373a388ee0ffcf8137343f9e0a382511ca4c5744e8b877b36f3f3f8ed51ec05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-954-25","l":"Recognition","u":"/asc/605/954/#25-recognition","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8832b850ab75706e3c5c4932ab521bbe89d82b90f87174a26b25baeb3c3f4ea1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-954-25","l":"Charity Care","u":"/asc/605/954/#h-25-charity-care","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d67089e9dcc30fa78d5cfbfbcf7e932468a7432681352c9c93dba7c1367f3a69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-954-25","l":"Related Fundraising Entities","u":"/asc/605/954/#h-25-related-fundraising-entities","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d57e9e108d3353bd9b5bccb0dc9bb108a1cfd88e40b24a3e60e0c45fbb076720","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-954-35","l":"Subsequent Measurement","u":"/asc/605/954/#35-subsequent-measurement","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4d9fb50b0d6cea34144b71e3226bf2957af465aae550f84595420be0cbf96ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-954-40","l":"Derecognition","u":"/asc/605/954/#40-derecognition","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f073de0e52de70cc553c34de0b34ef2838c435f56ee11bb61f1b1bd0712c78fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-954-45","l":"Other Presentation Matters","u":"/asc/605/954/#45-other-presentation-matters","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:323a72155df68117e08bad3a8f19c8181bfcc2c64b19e0e1beea1d36a960c8cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-954-50","l":"Disclosure","u":"/asc/605/954/#50-disclosure","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13c551fb38d214379f868f35a0ae8989a141942ea90dbed268dee0511cdcaf88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-954-50","l":"Charity Care","u":"/asc/605/954/#h-50-charity-care","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cc4d278c83623d5dd67eb45d4e441c68e72994477ad633677aaaea20c0243f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-954-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/954/#55-implementation-guidance-and-illustrations","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3b373e3ffca94d9c596e41a409d5a66b02f3d3e31aa14e250e1c10ee3450ae4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-954-65","l":"Transition and Open Effective Date Information","u":"/asc/605/954/#65-transition-and-open-effective-date-information","x":"605-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c79a2995493a709b93e140d3f6c257cf3857a98709a6864f9bdb08fd257ad1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-958","l":"Not-for-Profit Entities","u":"/asc/605/958/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba71097bc98ae43a1a63cb5f660c75287ee4a63b1c30f6e6c6163b71c9d3443f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-958-05","l":"Overview and Background","u":"/asc/605/958/#05-overview-and-background","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a06705796dbf5669e02a744c553b4b274ba7ceb9c1ad6c5e0b4a9fb2542e15b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-05","l":"Contributions Received","u":"/asc/605/958/#b-05-contributions-received","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81fff7ef5e56f0d28cdce4374835e4b4b89ac72b263b9d92402f58e486262abe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-05","l":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","u":"/asc/605/958/#b-05-transfers-of-assets-to-a-not-for-profit-entity-or-charitable-trust-that-raises-or-holds-contributions-for-others","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c3e51cc95a9361e430e2b5ae65ed75bb8b64fb4cc250939b041f543323ac56f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-958-15","l":"Scope and Scope Exceptions","u":"/asc/605/958/#15-scope-and-scope-exceptions","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:843e5dcf073c908670bf537397101c0b20fa1c4a1ccbed855681621782002c87","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-15","l":"Overall Guidance","u":"/asc/605/958/#h-15-overall-guidance","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36002b8d587f25b49301bfb6e3f162221ce8872f8adbc46f011788444b7d3dde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-15","l":"Contributions Received","u":"/asc/605/958/#b-15-contributions-received","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6477bfd25bd97014bfcd6ec69a6d8b3aab7359ad887c1e642f271a8514ad3ee2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-15","l":"Entities","u":"/asc/605/958/#h-15-entities","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf717dc63fd65337bd612a0509426e850bffed9985a692760a0c9341601dbaaa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-15","l":"Transactions","u":"/asc/605/958/#h-15-transactions","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:573657a884c884f10d681d40e91af18bbab3b43e76580c182d3347519b4024f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-15","l":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","u":"/asc/605/958/#b-15-transfers-of-assets-to-a-not-for-profit-entity-or-charitable-trust-that-raises-or-holds-contributions-for-others","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:946f979dbd218280d7d94f7d05ffc637f4814aa1799dc55dec6f3d832fab25ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-958-25","l":"Recognition","u":"/asc/605/958/#25-recognition","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07b72d351b15b0aa79a9297f70bd772e9411498b47cbf2d0e9f9cbd174e40912","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-25","l":"Contributions Received","u":"/asc/605/958/#b-25-contributions-received","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:249684763f734bfe193565611e856752973772388b4e444cd287f115ead87f16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-25","l":"Barrier","u":"/asc/605/958/#h-25-barrier","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9edc2ae9542e5116c49958f0cee3397578e3ad339d5ac5a3ad322e0935256fcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-25","l":"Promises to Give","u":"/asc/605/958/#h-25-promises-to-give","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2fef134618f00b8e6080f3e5be83f569fdb29c542ebf6f367e40b2d3e42b4bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-25","l":"Contributed Services","u":"/asc/605/958/#h-25-contributed-services","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1e1a452d8b7b0ae613af7f864a28f7785a2be05f0163fdb8c583d3cb342f74f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-25","l":"Works of Art, Historical Treasures, and Similar Items","u":"/asc/605/958/#h-25-works-of-art-historical-treasures-and-similar-items","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c5df97d2e4c73fbd99f3999dec5a0d5c05f9e3e16bd59509d7fb955777890de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-25","l":"Items Given for Use in Fundraising","u":"/asc/605/958/#h-25-items-given-for-use-in-fundraising","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7f26801401ead484288b53099442053cd6f623fe962a05d3cdd1eb504019ccf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-25","l":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","u":"/asc/605/958/#b-25-transfers-of-assets-to-a-not-for-profit-entity-or-charitable-trust-that-raises-or-holds-contributions-for-others","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03fe415eff2e8ddc835fd08cc088ff0ddefced690624e059d1273b7f2b35fab0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-25","l":"Intermediary","u":"/asc/605/958/#h-25-intermediary","x":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ba11d883884d3eaf2fac9f5e914efaa99f3c4699e313fbe8ca661d1e39cc307","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-25","l":"Agent","u":"/asc/605/958/#h-25-agent","x":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd9f630933258281787d203866f4617ff0a883f9808d896070fe6b6ce4d9376a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-25","l":"Specified Beneficiary","u":"/asc/605/958/#h-25-specified-beneficiary","x":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03b7210e21422e2ab7d336e8f21b4a3f351fce86cdf5d1297ac8a74ad8f999e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-25","l":"Transfers That Are Not Contributions Because They Are Revocable, Repayable, or Reciprocal","u":"/asc/605/958/#h-25-transfers-that-are-not-contributions-because-they-are-revocable-repayable-or-reciprocal","x":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0543d99feeaac9f1fc7a4c28133ab4216a66b7ad3c942fcc84b2567f947bf0aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-958-30","l":"Initial Measurement","u":"/asc/605/958/#30-initial-measurement","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6645a3f8aaed2d01fbd133bf5a11d2e030e0c1b4d64cc76b59c641bf6d6eb36a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-30","l":"Contributions Received","u":"/asc/605/958/#b-30-contributions-received","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd2ebc86e946dc5afb55dc7ed2fe17f36ab6afe61200cb0644dd0b25b57fd802","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-30","l":"Unconditional Promises to Give","u":"/asc/605/958/#h-30-unconditional-promises-to-give","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96d568eb19d156ab5a9f7e0dbb4737bcc8bf3a7fdff1401080163ebb5a9e361c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-30","l":"Inventory Items","u":"/asc/605/958/#h-30-inventory-items","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af7aa63547da75d7ad7854422b7c312010778e7fdc7c59986451b1b2554b1fc4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-30","l":"Contributed Services","u":"/asc/605/958/#h-30-contributed-services","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b31dce009b8cd6bad36cc1ab1868ebd6255ca934f77f6bb40be1e6377c764139","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-30","l":"Gifts in Kind","u":"/asc/605/958/#h-30-gifts-in-kind","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2f7ff8520c26b3d84ff8fb9786c628c14453e37d29832dec3d7472c10ae4942","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-30","l":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","u":"/asc/605/958/#b-30-transfers-of-assets-to-a-not-for-profit-entity-or-charitable-trust-that-raises-or-holds-contributions-for-others","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17afa0ec6452dc46678dc55da2b9cd0006ae7e144929832c1ac9f2db248c963e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-30","l":"Intermediary","u":"/asc/605/958/#h-30-intermediary","x":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08fb57321dd65f255f3b359580a71942c6bf445e6d56b5ed6cd4fe848aca530a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-30","l":"Agent","u":"/asc/605/958/#h-30-agent","x":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17d1f60e92ddf19eeda46cbd203b0182d505ce184459282ff67707b32faef271","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-30","l":"Specified Beneficiary","u":"/asc/605/958/#h-30-specified-beneficiary","x":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d372c0cac4c893d9bca30c2157519878fa6acf625deedc809d2c0fbc4424a86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-958-35","l":"Subsequent Measurement","u":"/asc/605/958/#35-subsequent-measurement","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3604168ded4125e4e785443cca3f4baf97fbe5f97a459337bfd802842899956f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-35","l":"Contributions Received","u":"/asc/605/958/#b-35-contributions-received","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a175d6e1934d67dbc8b3313ce187fe0eb107c3034061f2f409f5b48b1abf856","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-35","l":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","u":"/asc/605/958/#b-35-transfers-of-assets-to-a-not-for-profit-entity-or-charitable-trust-that-raises-or-holds-contributions-for-others","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57d7617d97abb03b2ef9470d575e1172e81e9009deccfcc6831095b21b8967c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-35","l":"Specified Beneficiary","u":"/asc/605/958/#h-35-specified-beneficiary","x":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11705c3cc61481aaf382af589418ebc235d3834f5aabe8f7d6d4f575f36c9642","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-958-45","l":"Other Presentation Matters","u":"/asc/605/958/#45-other-presentation-matters","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f44af4a3c7b9f4e2f39645237323fc4ef46d180915a47b6d957b0d1d62fec09d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-45","l":"Contributions Received","u":"/asc/605/958/#b-45-contributions-received","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d834f15410c2ce7d6cec16c596111dcd55f3e41a847fe74e65c45aae54f00e05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-45","l":"Simultaneous Release Option","u":"/asc/605/958/#h-45-simultaneous-release-option","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75b4e89736c1dba018ee25adbeef0681d5a34a5498a397f6280802c5a1821572","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-45","l":"Contributed Nonfinancial Assets","u":"/asc/605/958/#h-45-contributed-nonfinancial-assets","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8395dc31a3266bd24be4f9df0638578f8d0e2549650454374d809d708e6e7f4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-45","l":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","u":"/asc/605/958/#b-45-transfers-of-assets-to-a-not-for-profit-entity-or-charitable-trust-that-raises-or-holds-contributions-for-others","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f96fc639ee5b1c6f1e83d382110caf1f9b7277ee4b7a4350fb6cdec7947f876b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-45","l":"Interest in a Perpetual Trust","u":"/asc/605/958/#h-45-interest-in-a-perpetual-trust","x":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f6794a190eed42371db50e4db3e93e2b5187981ae29e4d9185dc011a2d81a86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-45","l":"Reporting Results of Fundraising Efforts in the Financial Statements","u":"/asc/605/958/#h-45-reporting-results-of-fundraising-efforts-in-the-financial-statements","x":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20a7814fdfe6e211c2fc7f3521c56f7a34eee8106c12489ea04d211fe8b347ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-958-50","l":"Disclosure","u":"/asc/605/958/#50-disclosure","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af28203bc4b0cf418807dc77b047b8dfd188481605dbe46675c0b0ccef7c3863","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-50","l":"Contributions Received","u":"/asc/605/958/#b-50-contributions-received","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a1e1a5c3394da22541fbafabc85ca4e1fdff92e251321dc3befe6637dcd9c25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-50","l":"Contributed Nonfinancial Assets","u":"/asc/605/958/#h-50-contributed-nonfinancial-assets","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca931f2731355aad96b3d43b449cc5bcab56468b99793a2a343646ab1afd1028","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-50","l":"Contributed Services","u":"/asc/605/958/#h-50-contributed-services","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a247a31aef5925fa5472eb241ccf71712cf2139cc7c41166b0c877236b960b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-50","l":"Accounting Policies","u":"/asc/605/958/#h-50-accounting-policies","x":"Contributions Received · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df63fd0c50dcc6cd9039c20313ea7921e89f483c8cea2fdece8b2996141a25c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-50","l":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","u":"/asc/605/958/#b-50-transfers-of-assets-to-a-not-for-profit-entity-or-charitable-trust-that-raises-or-holds-contributions-for-others","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a55a5b3fb221237846d983d5903c2e35ce6a4d17639b7e1a576f121ac431469a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-50","l":"Intermediary or Agent","u":"/asc/605/958/#h-50-intermediary-or-agent","x":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfd20e091db66685e97bb8f4d16fc8b118fed808e73ec92bdb2b54fbdd620999","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-50","l":"Transfer Specifying Transferor or Its Affiliate as Beneficiary","u":"/asc/605/958/#h-50-transfer-specifying-transferor-or-its-affiliate-as-beneficiary","x":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others · 605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a67283e6ac93500ab27000eb54cd002bf5c66fabfe7062585b747109ce40a53f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/958/#55-implementation-guidance-and-illustrations","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94daef2da7e0dc9622c4a54513f49ca77c2ba12c961ba61162f6c95aa93a3bd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-55","l":"Implementation Guidance","u":"/asc/605/958/#h-55-implementation-guidance","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87c11497121249ad6f43420d66d75b96620cb11a51c3bd95255a14fb7f85e34f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-55","l":"Illustrations","u":"/asc/605/958/#h-55-illustrations","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ddd87387738b4dab51d299cdbd5f46066968e72725fe12e86a1a5dcfd84caf3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-55","l":"Contributions Received","u":"/asc/605/958/#b-55-contributions-received","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbfa38e4e34ebc3bff0c088f94d4f74d4da2d2e035ebf6495367435eadc99a76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-958-55","l":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","u":"/asc/605/958/#b-55-transfers-of-assets-to-a-not-for-profit-entity-or-charitable-trust-that-raises-or-holds-contributions-for-others","x":"605-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b7d158f1587630ef99e33381c4b943c29fd0925d6e39e56c880acf835a8bf07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-970","l":"Real Estate—General","u":"/asc/605/970/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4012bc83c2e40c99e7179cff0dd79e179e478c90cafd4b8836c997c3502886e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-970-05","l":"Overview and Background","u":"/asc/605/970/#05-overview-and-background","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e046c1a2e1f97bd160bcdae0b557652bec6b201b58e98e3ab28c6c15a905d9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-970-05","l":"Real Estate Syndication","u":"/asc/605/970/#b-05-real-estate-syndication","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4969da4799a50895a72ad84407389e0acbef03e60d85ea2738c48b054121bbff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-970-05","l":"Real Estate Project Costs","u":"/asc/605/970/#b-05-real-estate-project-costs","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d58a2d94bf8451686a4373e8edd42747067a1cae6328b8b7c7943a879e69810c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-970-15","l":"Scope and Scope Exceptions","u":"/asc/605/970/#15-scope-and-scope-exceptions","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8bf0cbc3adafbffa1c506ba405a7801b3ba17d23c70947a789d371004b2f110","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-970-15","l":"Real Estate Syndication","u":"/asc/605/970/#b-15-real-estate-syndication","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9c5ba3db86a62503b87ab4732c0e6b2db15bba04a22df80560ffb5dec936da4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-970-15","l":"Real Estate Project Costs","u":"/asc/605/970/#b-15-real-estate-project-costs","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfdb83cec62f6428e5891169076a50eec7b975801c2312f40fc6393d0d958e3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-970-20","l":"Glossary","u":"/asc/605/970/#20-glossary","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f21496550c76f5707b7138dd0e4f692e9b0d633698f96f4292623147bec7b287","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-970-25","l":"Recognition","u":"/asc/605/970/#25-recognition","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:177e6ab32b7b778eb3bc925cdea52ee68b4d8dafd9077853298b6118ffdcef7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-970-25","l":"Real Estate Project Costs","u":"/asc/605/970/#b-25-real-estate-project-costs","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84db67d90214d9fae9931215a24bc6440dafae3908be829181b2683199afdd02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-970-25","l":"Real Estate Syndication","u":"/asc/605/970/#b-25-real-estate-syndication","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d998312f48a705edd7ded8babfe4d1c79880602186f95907bdc4e82e8adc8d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-970-30","l":"Initial Measurement","u":"/asc/605/970/#30-initial-measurement","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ebec96b0e69e13076774e9ae12dee15e175b93e51bea1d77bfefd6caa849134","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-970-30","l":"Real Estate Syndication","u":"/asc/605/970/#b-30-real-estate-syndication","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd8a4f640fa739c61638b6e5c8556add8984227a0014946a05e713896fac5ced","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-970-35","l":"Subsequent Measurement","u":"/asc/605/970/#35-subsequent-measurement","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc7e4bb0916a9ce0bfcee4c191837ffa864818e15b8a693334c96db3c8c2ad6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-970-35","l":"Real Estate Syndication","u":"/asc/605/970/#b-35-real-estate-syndication","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52ad7f95027dcfcf3e86630629dc646110b75385f8880ff3a0df09d56f7d18cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-970-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/970/#55-implementation-guidance-and-illustrations","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:812c4ad68e0dd3b3bcd5a39b75570ed6b82d40b3eac1740c37b8ab1869a13fe9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-970-55","l":"Real Estate Syndication","u":"/asc/605/970/#b-55-real-estate-syndication","x":"605-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65295bc6e35af532bc17558dfb99c5e71e022e82ec59b9db110460b918887ccd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-972","l":"Real Estate—Common Interest Realty Associations","u":"/asc/605/972/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40a86491f0cd8703dc100e10618b87eb9ac9a12b6331a464a4d808db57c14af9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-972-05","l":"Overview and Background","u":"/asc/605/972/#05-overview-and-background","x":"605-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1cb30c2c1239d4b82ee2abce2ea230fbc9b1b91ca8359445d10e508d338f110","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-972-15","l":"Scope and Scope Exceptions","u":"/asc/605/972/#15-scope-and-scope-exceptions","x":"605-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa96546a8c79199f0c9f07bb723fd77a7c9aeba78997bc33d2e935d0557b04c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-972-20","l":"Glossary","u":"/asc/605/972/#20-glossary","x":"605-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b92025f4b7dfd844a23fc6d5576927031e10479acc66c22dd19b9663e4a2fe6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-972-25","l":"Recognition","u":"/asc/605/972/#25-recognition","x":"605-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:769e34aa48219f8c3266a4a4e6a60c935d00f4603bcfa44c047f4907c69e9e8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-972-45","l":"Other Presentation Matters","u":"/asc/605/972/#45-other-presentation-matters","x":"605-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4573b08d9eace647e6b2f6aa1a95ce7c259cb21b30fcdcd724923c106d75e3f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-972-50","l":"Disclosure","u":"/asc/605/972/#50-disclosure","x":"605-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:faff9b207f90a9db2a28b61aa28dc5fc547e9eb51deb849419d9a8e297ced797","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-974","l":"Real Estate—Real Estate Investment Trusts","u":"/asc/605/974/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9b6a35895d1c8bd2f30bb912ffdbb78a6979e4fa98a89c0c52bdd17a0db0da1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-974-05","l":"Overview and Background","u":"/asc/605/974/#05-overview-and-background","x":"605-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:896cdcfb4600a1f194b0893dd8cebaa4e791d44e0ebee0867d8269c457a77b90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-974-15","l":"Scope and Scope Exceptions","u":"/asc/605/974/#15-scope-and-scope-exceptions","x":"605-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a7af9e4e77aa0c7c856c09226c026308c75daa879aa99d1ce0ea7d96e462275","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-974-20","l":"Glossary","u":"/asc/605/974/#20-glossary","x":"605-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7583e3494dc212901a549fa3941190e72e5cc45069171737a1628d296764c21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-974-25","l":"Recognition","u":"/asc/605/974/#25-recognition","x":"605-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c9b1216a6eb966f8b338744ca6f3117c7e5bc2b97dd55486d5a538ad1f90357","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-974-45","l":"Other Presentation Matters","u":"/asc/605/974/#45-other-presentation-matters","x":"605-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44f7ed840cc0d9900032d5635e59b2426b4aac242d9ac28dcccc267d5aebc413","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-974-50","l":"Disclosure","u":"/asc/605/974/#50-disclosure","x":"605-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:419ca093401aa7c489198a48cf310dece7b2cec4fecd7be6c93155a1f1f5b737","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-976","l":"Real Estate—Retail Land","u":"/asc/605/976/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c15c4af59339a01846ce0a99fd00b88e4e1ca0f94e66a2a21f05f69ba839ad6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-976-05","l":"Overview and Background","u":"/asc/605/976/#05-overview-and-background","x":"605-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47494fea89b19a2d481c61c030a79644624873eeacd26602c0848b796b5d873a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-976-15","l":"Scope and Scope Exceptions","u":"/asc/605/976/#15-scope-and-scope-exceptions","x":"605-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21a6adda82d46efbfe5568496fabb2dafa0dec13f51b2c0a2def9b00b26732cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-976-25","l":"Recognition","u":"/asc/605/976/#25-recognition","x":"605-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cfbc491533aa17fbcf9ddd8bd9cc902deae529f926ecc4bb74237cbbde2e24a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-976-30","l":"Initial Measurement","u":"/asc/605/976/#30-initial-measurement","x":"605-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67ccac3a7ad79b4bd30ffd82400fc8cca2958d222c755c769d03118c600d597a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-976-35","l":"Subsequent Measurement","u":"/asc/605/976/#35-subsequent-measurement","x":"605-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:573bd6b50cf06874c4b84459dcc9988b829a51d049dc6bd81d9e37b2a3437768","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-976-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/976/#55-implementation-guidance-and-illustrations","x":"605-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09aa77c779f24023f76d2095fe6672dd9501914409422827d8bed82adbcf838d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-978","l":"Real Estate—Time-Sharing Activities","u":"/asc/605/978/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0ce9e760814145cc6718e48e7f2ab689a9c42e989548956a0c4caf4e8230357","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-978-05","l":"Overview and Background","u":"/asc/605/978/#05-overview-and-background","x":"605-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12b9bfadbeb4f8ff14347936d83de4afb03d6e6a095220353c9f352b312980c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-978-10","l":"Objectives","u":"/asc/605/978/#10-objectives","x":"605-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1ebcfc1d779d81e6cd93986d2e6432857134a9c5957f5322c532b298d91892f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-978-15","l":"Scope and Scope Exceptions","u":"/asc/605/978/#15-scope-and-scope-exceptions","x":"605-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39aa0f785b55710f481e1d20e140c6e1165a09c3ab5ab287ab98d7770c6863ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-978-20","l":"Glossary","u":"/asc/605/978/#20-glossary","x":"605-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f947977c2aadb40fc7e96cf6d9fdafa03225d42d15f1028629b068712d186ad4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-978-25","l":"Recognition","u":"/asc/605/978/#25-recognition","x":"605-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d634720ac78a9e78b3ba2c52a171e6284480003696366ea7f8d615d77f654027","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-978-30","l":"Initial Measurement","u":"/asc/605/978/#30-initial-measurement","x":"605-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5860db7ca204905b783e4d97e2f64731982c04b0ae7fa3cd5af86e9e001c8bd4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-978-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/978/#55-implementation-guidance-and-illustrations","x":"605-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:051902419a1952293e36d4128107a76c2c5d843d12707b5de844bb92d0909b15","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-980","l":"Regulated Operations","u":"/asc/605/980/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a9e7ae4135c5947f3735ba43c706b75f0277bc8ab9769e070c1d5be09908d9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-980-05","l":"Overview and Background","u":"/asc/605/980/#05-overview-and-background","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:522fa9f2c26d0922a5e6bdb204a092b10acd4e4fc1dea14d24add267d215416f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-980-15","l":"Scope and Scope Exceptions","u":"/asc/605/980/#15-scope-and-scope-exceptions","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3693d5ec6938acd3a830872f4ea7bb9144aa403f36252de0010b9d5c5e29d33d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-980-15","l":"Overall Guidance","u":"/asc/605/980/#h-15-overall-guidance","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f2652dd356067bdf8c20e8d756a0cdeebe748036f899e3ddd38d45d9ddc895b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-980-15","l":"Entities","u":"/asc/605/980/#h-15-entities","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ad7075f0528097810c6a3b0533ea9d08ee0a77a8d34e115e15fb2f9c991853e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-980-15","l":"Transactions","u":"/asc/605/980/#h-15-transactions","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:665bc85594275d24add3e92ccb453bdd1554cef00f45c59065827c5cdddbf86b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-980-25","l":"Recognition","u":"/asc/605/980/#25-recognition","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c61c1795a47731ea5dd8ba4dba11145aebaa12308145dd8b512ccd2abe4a0f1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-980-25","l":"Alternative Revenue Programs","u":"/asc/605/980/#h-25-alternative-revenue-programs","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eff6ec5553e868c17ec69b401bbe556476465d478a6a006345cd26888bb7c049","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-980-30","l":"Initial Measurement","u":"/asc/605/980/#30-initial-measurement","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b05372ed61bf524e0fae6a5c4fefd53d3e7de07e267dac2736b41f5063007560","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-980-30","l":"Alternative Revenue Programs—Revenue Collected Subject to Refund","u":"/asc/605/980/#h-30-alternative-revenue-programs-revenue-collected-subject-to-refund","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a87b5fcd2bc94b5f10e0b738214908b4eb4a843d85b34dc7e42fcba915b2b8f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-980-35","l":"Subsequent Measurement","u":"/asc/605/980/#35-subsequent-measurement","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c8cb0fa40d119f6e0e704340e3f0143002b6280db3b8aefbabb45a321f7ceea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-980-35","l":"Alternative Revenue Programs—Revenue Collected Subject to Refund","u":"/asc/605/980/#h-35-alternative-revenue-programs-revenue-collected-subject-to-refund","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bc84ef40a6cbc3b20ff2a16927fabf9375c0e91545a65c22b0ef3ce91e5f127","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-980-45","l":"Other Presentation Matters","u":"/asc/605/980/#45-other-presentation-matters","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a98c1c7065eda71e93a4bedaef0ca30bc7ac21bbb3c3599b377c8b4a0d3e1be3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-980-45","l":"Alternative Revenue Program Presentation","u":"/asc/605/980/#h-45-alternative-revenue-program-presentation","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ed765f6f8c683acfdd6ba01bd2210392d557fb4de47ad8bc7ec0ab5db84fad0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-980-50","l":"Disclosure","u":"/asc/605/980/#50-disclosure","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5a9d8f5c05b9d28de82846d6da9f596bb87063c61f4c09cb3185645595f1188","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-980-50","l":"Refunds for Previously Recognized Revenue","u":"/asc/605/980/#h-50-refunds-for-previously-recognized-revenue","x":"605-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee0168970e78a2302467309d72cc1c9a5cad449ea88e756c3252f3809d9af0a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"605-985","l":"Software","u":"/asc/605/985/","x":"605 Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f94fd837b0579292ec0731ead229d4706a06a92cc86c2f8abd179f69948aee6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-985-05","l":"Overview and Background","u":"/asc/605/985/#05-overview-and-background","x":"605-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58a39f4b982a8ae1d2bce23b863a17d988e6e7d87220e61d559b9928a9b128d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-985-15","l":"Scope and Scope Exceptions","u":"/asc/605/985/#15-scope-and-scope-exceptions","x":"605-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3995ffe337f88dae411f8273bc07aa68137f32c2e942eecf2bb3a182d183002a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-985-15","l":"Overall Guidance","u":"/asc/605/985/#h-15-overall-guidance","x":"605-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a25fab04b2f0a1a5f8ee2226fe1fff3ccce7808f568cc22aff12fdce14498456","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-985-15","l":"Entities","u":"/asc/605/985/#h-15-entities","x":"605-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8cf0d1150ed14e894f3e61da38cff28f7b308b824d7d5d633760101e84bc779","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-985-15","l":"Transactions","u":"/asc/605/985/#h-15-transactions","x":"605-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0436bce74c93de17f552e6e930da798607ba022452e9e6d0acafb73be7c5377a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-985-20","l":"Glossary","u":"/asc/605/985/#20-glossary","x":"605-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63ea2b8349a48f1a84de0fa5f98450754f8928ff2b2917b117ff8eb9bf6b1468","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-985-25","l":"Recognition","u":"/asc/605/985/#25-recognition","x":"605-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b91f0882df76e86db130cea45279af9d5981085c299bc4b81a243c8706a2d7cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-985-25","l":"Software Requiring Significant Production, Modification, or Customization","u":"/asc/605/985/#h-25-software-requiring-significant-production-modification-or-customization","x":"605-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e7992d22ed10d5b388edbe220ed7223ece8c769580eef7636b7055fb5bb2ad0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"605-985-25","l":"Determining the Need for a Provision for Loss on a Contract","u":"/asc/605/985/#h-25-determining-the-need-for-a-provision-for-loss-on-a-contract","x":"605-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41ae90e77558eee8cadeb92939c088898b8e17445f3c4031614325f23b0b69e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-985-50","l":"Disclosure","u":"/asc/605/985/#50-disclosure","x":"605-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef6a2619f4b23b1efcd3d069c952d65bd42c91b860191f9b3498e268c16504ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-985-55","l":"Implementation Guidance and Illustrations","u":"/asc/605/985/#55-implementation-guidance-and-illustrations","x":"605-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:769cabd2f1afa0950529d2e6b207e5112a3163fcb7232e3e72237222237442d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"605-985-65","l":"Transition and Open Effective Date Information","u":"/asc/605/985/#65-transition-and-open-effective-date-information","x":"605-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7494283451cdfdf6d6eab6cc5a4e3a557003e7fd1f2ae8b1df3a7fb1ab0e8e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"606-10","l":"Overall","u":"/asc/606/10/","x":"606 Revenue from Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9985e5362747bd9c03fefe2dffe22a7cff494141834eff3e26e83804cd1ed1aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-05","l":"Overview and Background","u":"/asc/606/10/#05-overview-and-background","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cd1d6c8ee203dab6abb573fa4d5b34b06c7da3fb1d545d6f9cbe41d7721a6e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-10","l":"Objectives","u":"/asc/606/10/#10-objectives","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:552be0b610a5641e3c97e42336b091b5451e432f19015974eddd24b06240520a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-10","l":"Meeting the Objective","u":"/asc/606/10/#h-10-meeting-the-objective","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7da37822758cbdec77a73c51cd83fa103e90b27ab33759751c13c413e390e55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-15","l":"Scope and Scope Exceptions","u":"/asc/606/10/#15-scope-and-scope-exceptions","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:885b4edacfc94346c1afb6f84af481d40e81c36b7fccb3f96f424a27323e1330","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-15","l":"Entities","u":"/asc/606/10/#h-15-entities","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e52a8c5ea7f8d3238705470b1b0f4e8428f8b1f8102cdbdcca5085eee7482d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-15","l":"Transactions","u":"/asc/606/10/#h-15-transactions","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d089176bce110642241bde277505dcf2fa7951cc46209fdcbd3fe53656af9fba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-25","l":"Recognition","u":"/asc/606/10/#25-recognition","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daf64a877e4fce2276a2a9ebc0c0643698c37c2bd1abfa3a1be34c9c167ceab0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-25","l":"Identifying the Contract","u":"/asc/606/10/#h-25-identifying-the-contract","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b449fc9c4ad33e66866c4ab0afa73700ef1dde0f20b679657c705ecd9255c67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-25","l":"Combination of Contracts","u":"/asc/606/10/#h-25-combination-of-contracts","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce52a8ed6934d886187ad24468145846f5f842bc34e2f765009f81e0dde86815","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-25","l":"Contract Modifications","u":"/asc/606/10/#h-25-contract-modifications","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ad365c4b9eb267205a00b2cccd25cf0a57565d706ab59a91b93cf4a79d333f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-25","l":"Identifying Performance Obligations","u":"/asc/606/10/#h-25-identifying-performance-obligations","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c00d6a44a4db89938cd043ecf3e29d65852151960cae1f9f6c388e9e18f5bcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-25","l":"Satisfaction of Performance Obligations","u":"/asc/606/10/#h-25-satisfaction-of-performance-obligations","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d44e4c8fe4628e4ae84f8a0df92a859fa702a80fb6df88ac12f7ed019b3ffbab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-32","l":"Measurement","u":"/asc/606/10/#32-measurement","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7965249a8a861e9f16238a78b110460eada5733baf3375ac7b3f5fc5c4a1e86c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-32","l":"Determining the Transaction Price","u":"/asc/606/10/#h-32-determining-the-transaction-price","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a73fd253cfa27f554bf78ad0b3cc0e39a1a2796c211199f02e10415d5552a43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-32","l":"Allocating the Transaction Price to Performance Obligations","u":"/asc/606/10/#h-32-allocating-the-transaction-price-to-performance-obligations","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:816a54f1b4eb1e5ef1adb209acb1e4d5b409843a920d31244e287986b7ce3575","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-32","l":"Changes in the Transaction Price","u":"/asc/606/10/#h-32-changes-in-the-transaction-price","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32446f66a6bfa92f823b74e926accb54876c79fcc9a1838688fbaceb89f557ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-45","l":"Other Presentation Matters","u":"/asc/606/10/#45-other-presentation-matters","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d310e54a7eb8ec891899d1cc7fb717e3b7f0131055f6851c77305d1edde1a8f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-50","l":"Disclosure","u":"/asc/606/10/#50-disclosure","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:989e0346bb089ec405504dbd35170be180faf114ef8cb5eda3764e4589c8b720","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-50","l":"Contracts with Customers","u":"/asc/606/10/#h-50-contracts-with-customers","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b71468a43a2c4bd5c5f04f844eab893d46548e690d246eeb9dc6f7a71387f6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-50","l":"Significant Judgments in the Application of the Guidance in This Topic","u":"/asc/606/10/#h-50-significant-judgments-in-the-application-of-the-guidance-in-this-topic","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8df19d94b7d592cf1ffcb37dcec96b16900c6930ab9525a594be336191b67aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-50","l":"Practical Expedients","u":"/asc/606/10/#h-50-practical-expedients","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efbf71e5cfc2db44314ee6b7f469745ec155f2e515d5ad8ac304307c5d9e2605","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/606/10/#55-implementation-guidance-and-illustrations","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f889a1ae553e8cbae7825e660e88dbafae0511ddad2b47da9a05df15e352fc1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-55","l":"Implementation Guidance","u":"/asc/606/10/#h-55-implementation-guidance","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f52b19800c37ae0ac540f37a83f5d7cb8afce86659f255aa91e08f88951df6c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-55","l":"Illustrations","u":"/asc/606/10/#h-55-illustrations","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e7885f81bedab26a3f2e556c57c9e9b7cb4b23286d386a3a06917ea017ec6d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-60","l":"Relationships","u":"/asc/606/10/#60-relationships","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5272bc5127ebe8ae90ee9eb5f7b2cc59b21e7f0b519c52605e679b50ba46ac7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-60","l":"Costs Related to a Contract with a Customer","u":"/asc/606/10/#h-60-costs-related-to-a-contract-with-a-customer","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:099ebdefab304ab5fda9385a4939ead147a955c157513109ebd41209456fc410","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-60","l":"Revenue Recognition","u":"/asc/606/10/#h-60-revenue-recognition","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4ac4e3fdc751f511903a35d195377e391ae7b0442a59e8f234340fc3bf6a014","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-60","l":"Provision for Losses","u":"/asc/606/10/#h-60-provision-for-losses","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95ffadf953d629cfbf0044a4811ccea11b938720b60381994926891248871f07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-60","l":"Interest—Imputation of Interest","u":"/asc/606/10/#h-60-interest-imputation-of-interest","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e63ae26fd7ac4184e1a0059b44746aaddd78be1f8d6e01ed7aded2461d3b2ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-60","l":"Nonmonetary Transactions","u":"/asc/606/10/#h-60-nonmonetary-transactions","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:320aa3b7f17fa23ac008b59bdb7b0a84834beb7b34d6b6d242dce293e3ef0d22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-65","l":"Transition and Open Effective Date Information","u":"/asc/606/10/#65-transition-and-open-effective-date-information","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1159fc3afbc9404a98944d56f2d6fc74a86e07ca1ea2691642cf9c55b6ca387b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-65","l":"Transition Related to Accounting Standards Update No. 2025-04, <em class=\"ph i\">Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Clarifications to Share-Based Consideration Payable to a Customer</em>","u":"/asc/606/10/#h-65-transition-related-to-accounting-standards-update-no-2025-04-em-class-ph-i-compensation-stock-compensation-topic-718-and-revenue-from-contracts-with-customers-topic-606-clarifications-to-share-based-consideration-payable-to-a-customer-em-","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c5c62249dd03e5f9ce4eee365a85d10c0164fbbf50fb549913ef786e4400780","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-65","l":"Transition Related to Accounting Standards Update No. 2025-07, <em class=\"ph i\">Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract</em>","u":"/asc/606/10/#h-65-transition-related-to-accounting-standards-update-no-2025-07-em-class-ph-i-derivatives-and-hedging-topic-815-and-revenue-from-contracts-with-customers-topic-606-derivatives-scope-refinements-and-scope-clarification-for-share-based-noncash-consideration-from-a-customer-in-a-revenue-contract-em-","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c56ae646a69a21ffb35f39c76c0a9cc833092ec50f6300c6501bedb904cc79d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-S00","l":"Status","u":"/asc/606/10/#sec-00-status","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08b609f7d2d6ec4a781b973c141cbd99f2e5896fad13c295f112d0787b4f8924","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-S25","l":"Recognition","u":"/asc/606/10/#sec-25-recognition","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f50db37f5819a1ed72bcf26f3bd8caaec453cbd317a6303272534f376be7572","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-10-S65","l":"Transition and Open Effective Date Information","u":"/asc/606/10/#sec-65-transition-and-open-effective-date-information","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da23bf934dd761900b54bbc8acccc3c45973c57429b743c29bf4c31d2c3090c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-10-S65","l":"SEC Staff Guidance","u":"/asc/606/10/#h-S65-sec-staff-guidance","x":"606-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d447ae0976fc632cb68bfe497c5f3a29a91146aa00f3508d20c2608ea575035c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"606-952","l":"Franchisors","u":"/asc/606/952/","x":"606 Revenue from Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da540a1f0c8c9de9cacf3b92eae1646ddd878f12dd1c886a664b15d5ed082503","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-952-05","l":"Overview and Background","u":"/asc/606/952/#05-overview-and-background","x":"606-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef8c38d6c343f374e04b41ca5034fd55c5a11b2a5d7906e8f8d360baf792c63e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-952-15","l":"Scope and Scope Exceptions","u":"/asc/606/952/#15-scope-and-scope-exceptions","x":"606-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0581771963e2cbb4af78d3ba43532ce7838fdb3970ef2cbca23a1f5b95bc8791","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-952-25","l":"Recognition","u":"/asc/606/952/#25-recognition","x":"606-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccc5e5b60cfa2c2c2b5c73dfb477847191614dceed686cacc22ad7b31d9aee63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-952-50","l":"Disclosure","u":"/asc/606/952/#50-disclosure","x":"606-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98e4c8951d370108bdb3fda2068d21152b359457410b3896c353af80484566af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-952-55","l":"Implementation Guidance and Illustrations","u":"/asc/606/952/#55-implementation-guidance-and-illustrations","x":"606-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab8f63533be3cc871bdbd1d16118d9a4088e3f6e4488b35a85f282e7c176bf4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"606-952-55","l":"Illustrations","u":"/asc/606/952/#h-55-illustrations","x":"606-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e67807ba9d6cb87a15d8ac462abd8b671748f88a768c4c483f4d5cd1c5c075b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"606-952-65","l":"Transition and Open Effective Date Information","u":"/asc/606/952/#65-transition-and-open-effective-date-information","x":"606-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1467f5e3c3d87c091576bdd71540aa14beb7a2f13598b5b01d9f465db8188c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"610-10","l":"Overall","u":"/asc/610/10/","x":"610 Other Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:546ae3ad84aaa933c6d8fdec4ed14572fe23fa151dc03d04a75c833ba9a1101d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-10-05","l":"Overview and Background","u":"/asc/610/10/#05-overview-and-background","x":"610-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:216e19c8299f59745aa4d7a5948a72f1455c8be9d4c29e9b18f297327dc39993","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-10-15","l":"Scope and Scope Exceptions","u":"/asc/610/10/#15-scope-and-scope-exceptions","x":"610-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac06793e4d52341426cd4c04f84cd3a0f3f6123087b587c262d9bfb934c1db01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-10-15","l":"Overall Guidance","u":"/asc/610/10/#h-15-overall-guidance","x":"610-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8eb2653172358dc604d62466860f60f74c9ca0bbc23825f2e0b9838c07e05b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-10-15","l":"Entities","u":"/asc/610/10/#h-15-entities","x":"610-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4813177d3d179b33fa9eceea774d499c546235390387d84e82f76ab25618117f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"610-20","l":"Gains and Losses from the Derecognition of Nonfinancial Assets","u":"/asc/610/20/","x":"610 Other Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa408f0e4b2fe349281c020c56a1c6a142e89beb0368fb4618e1df5bddabee8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-20-05","l":"Overview and Background","u":"/asc/610/20/#05-overview-and-background","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1022fcca20fdb938bd8f0b3653341ed55f5636794b67efada24974684aafd530","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-20-15","l":"Scope and Scope Exceptions","u":"/asc/610/20/#15-scope-and-scope-exceptions","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a0763bd0c8f297c6a84b813dadb8511a00fd26752aebbf016b3abef915cec03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-20-15","l":"Entities","u":"/asc/610/20/#h-15-entities","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3390a14343e1e98dd4b6c4aeef68dfba957615563ed0b67d711cc82610653b0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-20-15","l":"Transactions","u":"/asc/610/20/#h-15-transactions","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:107dfb385952b98344e43b3e669dc1342a46bb1220050c5f0e43f61784676005","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-20-15","l":"In Substance Nonfinancial Assets","u":"/asc/610/20/#h-15-in-substance-nonfinancial-assets","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89486b3f295e0bf38acb7dffa2e7c1daf1c2794559910d0a9531e8171c8f429b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-20-15","l":"Contracts Partially within the Scope of Other Topics","u":"/asc/610/20/#h-15-contracts-partially-within-the-scope-of-other-topics","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fd0a98d0a6b18c8b5355edcf42da88b81d4a877ba884ebc3088a565d14ca390","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-20-15","l":"Decision Tree","u":"/asc/610/20/#h-15-decision-tree","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67d196d85a98e922f4c67501128fafc60a90c02a26837fe8d0e1dafcc2cf96df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-20-25","l":"Recognition","u":"/asc/610/20/#25-recognition","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36f7e22417fe21db6ad68591cf38bb2a0d4baff6a281d55a6b4f7c1a42dfd708","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-20-25","l":"Determining Whether an Entity Has a Controlling Financial Interest","u":"/asc/610/20/#h-25-determining-whether-an-entity-has-a-controlling-financial-interest","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e51c4decd8fac6a1cea66bfbf7cd42a29f3f417c16eeef5ee303d8a95f2a99ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-20-25","l":"Applying Revenue Recognition Guidance","u":"/asc/610/20/#h-25-applying-revenue-recognition-guidance","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f70f709004e4073ba790ecc11989e4677a990fa6b4bd60d27564fb6cabc02c05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-20-32","l":"Measurement","u":"/asc/610/20/#32-measurement","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e3bee5133571677895d19cb3c2898cdba8b74e8b38b4fc1f629d926448c8ef8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-20-40","l":"Derecognition","u":"/asc/610/20/#40-derecognition","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e2de09ff8a1b2bafa18697b2697cf0088bb81655e0658f3c9f9c43f4e203c95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-20-45","l":"Other Presentation Matters","u":"/asc/610/20/#45-other-presentation-matters","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21eb3e97b91c93d3e271201cd0ce9cb41c566b47e5e8a9bf5cc8d69d2dccd726","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-20-50","l":"Disclosure","u":"/asc/610/20/#50-disclosure","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c873e96d7f899ab6dadcbc941cf46fa43f629e81fe7536f00edc7f73a4b2fa2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/610/20/#55-implementation-guidance-and-illustrations","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d70bf7834a2895475f4916b63fd7b59d4133b17fc9233f24f971c32feb00c9ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-20-55","l":"Illustrations","u":"/asc/610/20/#h-55-illustrations","x":"610-20 Gains and Losses from the Derecognition of Nonfinancial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c48116c0ebc751d5aa09ec6001d35e3baa3657e754e79b49976d45cc0947373","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"610-30","l":"Gains and Losses on Involuntary Conversions","u":"/asc/610/30/","x":"610 Other Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:934bb2fa88dd656b8d625ce2c493f2eb4f290194ebe970e16eb8c0f96fcb53da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-30-05","l":"Overview and Background","u":"/asc/610/30/#05-overview-and-background","x":"610-30 Gains and Losses on Involuntary Conversions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e82de8af5dc2059bc121755fff6626d9bce79ca2cb47562c1be2a0c18aed2442","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-30-15","l":"Scope and Scope Exceptions","u":"/asc/610/30/#15-scope-and-scope-exceptions","x":"610-30 Gains and Losses on Involuntary Conversions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bd3bd85f7771cbc5d5458f77998dae66153062a0c24c8c9bf186b826fce4e1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-30-15","l":"Entities","u":"/asc/610/30/#h-15-entities","x":"610-30 Gains and Losses on Involuntary Conversions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89fa5ddc5c13f5e544090b4dc9140d3f496bbe3914c7fc7828425cb4ef624cb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-30-15","l":"Transactions","u":"/asc/610/30/#h-15-transactions","x":"610-30 Gains and Losses on Involuntary Conversions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:093ba9e88387ed8ecf41121e6ec740466292fc65f007264742d8fb0a971ca434","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-30-25","l":"Recognition","u":"/asc/610/30/#25-recognition","x":"610-30 Gains and Losses on Involuntary Conversions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:646b51ecff1d066518023b4aeb6f10e486d3fc81fada582e1fa359696d239f2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-30-30","l":"Initial Measurement","u":"/asc/610/30/#30-initial-measurement","x":"610-30 Gains and Losses on Involuntary Conversions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:712ed7e2b4f156fd110acd65b2e56b937ce4cdfb9d9b19a70d745503d3d9c8f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-30-45","l":"Other Presentation Matters","u":"/asc/610/30/#45-other-presentation-matters","x":"610-30 Gains and Losses on Involuntary Conversions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ade31560945e9e96381c58b8ce1a7820748b8010cb482a3fdcf7599c9c4881c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"610-30-60","l":"Relationships","u":"/asc/610/30/#60-relationships","x":"610-30 Gains and Losses on Involuntary Conversions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:996781e622473b8c7b11f1ec756b0bf0152dbf101ae0a500377c7c0deffd8692","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"610-30-60","l":"Income Taxes","u":"/asc/610/30/#h-60-income-taxes","x":"610-30 Gains and Losses on Involuntary Conversions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f78f4ae110a594268eaf351c4be8d66a978f5b834d6aa9dea9f5dbe97567b940","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"705-10","l":"Overall","u":"/asc/705/10/","x":"705 Cost of Sales and Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a855cbb36a231113fdd205f8b0de999770c3258f4b7420cff51955847319c2f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-10-05","l":"Overview and Background","u":"/asc/705/10/#05-overview-and-background","x":"705-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57299aad885bd4f0b76db31569f593f652777dd7120d68f9c5501adea26e0bf5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-10-25","l":"Recognition","u":"/asc/705/10/#25-recognition","x":"705-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef8a551b15e175f65fbc7d4205b85bc4c20ab8f0351aa00cad0ce69c72caa6e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-10-25","l":"Inventory","u":"/asc/705/10/#h-25-inventory","x":"705-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de5d38691d512787acfa8d4e367b00a58a5f51ea27b070c35fec67b5086ae742","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-10-25","l":"Other Assets and Deferred Costs—Contracts with Customers","u":"/asc/705/10/#h-25-other-assets-and-deferred-costs-contracts-with-customers","x":"705-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c122dcf960a95e5dcdbdfa94882480edac482f703d0d0c99b252cbe4c77df18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-10-25","l":"Property, Plant, and Equipment","u":"/asc/705/10/#h-25-property-plant-and-equipment","x":"705-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89a21c6627023c9adf98f2c8fca9ca7fc8e3ddfcf19907db05bb879a7ffefe92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-10-25","l":"Interim Financial Reporting","u":"/asc/705/10/#h-25-interim-financial-reporting","x":"705-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8ff61902a28c1ceedbd8cf2049e9ff163222a302b66694c5e7e65efb5027f7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-10-25","l":"Extended Warranty and Product Maintenance Contracts","u":"/asc/705/10/#h-25-extended-warranty-and-product-maintenance-contracts","x":"705-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1284a5f05eea48ad62c8ff63e4fa6978430f0cee9d86bf58d34d36422ad89251","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-10-25","l":"Consideration Received from a Vendor","u":"/asc/705/10/#h-25-consideration-received-from-a-vendor","x":"705-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bccd0898d6de9fb901905b5e5ffad5bc620c6c55dbce4bf73aec8041f2c3676b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-10-25","l":"Costs Resulting from Share-Based Payment Transactions","u":"/asc/705/10/#h-25-costs-resulting-from-share-based-payment-transactions","x":"705-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2ad8a9fef8dad06b24bd1c2473075baeb3ac4c53d22da2072a0b1c3f244bd2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-10-25","l":"Costs of Computer Software Sold","u":"/asc/705/10/#h-25-costs-of-computer-software-sold","x":"705-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc2b3393080104c8e4488e0799fad568e047d6d4e6d6ad12d6ab8510f80f8d35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-10-45","l":"Other Presentation Matters","u":"/asc/705/10/#45-other-presentation-matters","x":"705-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2220b01b04fe53a45a54c12608e76070d152f0fe88c4700e6c49a9c8e3039d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"705-20","l":"Accounting for Consideration Received from a Vendor","u":"/asc/705/20/","x":"705 Cost of Sales and Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a4879ae23d2143ac9fc1cb1f285bbf9a0c4cbca23cb9db007ec50dd1af6b970","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-20-05","l":"Overview and Background","u":"/asc/705/20/#05-overview-and-background","x":"705-20 Accounting for Consideration Received from a Vendor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86a2fc2023506eb77a5fa52a6585f6d284bfb457f2695cfe6e705a128cdc17e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-20-25","l":"Recognition","u":"/asc/705/20/#25-recognition","x":"705-20 Accounting for Consideration Received from a Vendor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c66be957f9f4e8c5f751ad20249d124fd13ba679dda4d93f4e3178e7640c707","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-20-25","l":"Accounting for Consideration Received from a Vendor (Supplier)","u":"/asc/705/20/#h-25-accounting-for-consideration-received-from-a-vendor-supplier-","x":"705-20 Accounting for Consideration Received from a Vendor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adf0655c19084388d6b36465ce5ef4e84b1ac459ae98e76faa6b8b1b7d5ccfd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-20-25","l":"Accounting for Certain Consideration Received from a Vendor","u":"/asc/705/20/#h-25-accounting-for-certain-consideration-received-from-a-vendor","x":"705-20 Accounting for Consideration Received from a Vendor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d9ccfc7a9f9226a0c07f13294d1dcede4ecf8756d98b4861c53076cce27e5a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"705-905","l":"Agriculture","u":"/asc/705/905/","x":"705 Cost of Sales and Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ba0c90f24e4c34349252c44b89c7dc07afd5c32b0c2089a0415b53cc3c198e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-905-05","l":"Overview and Background","u":"/asc/705/905/#05-overview-and-background","x":"705-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:556652e85b12f8797942cf3578e4120026cb3b80c2a05601446ec5cd3280e34c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-905-05","l":"Cooperatives","u":"/asc/705/905/#b-05-cooperatives","x":"705-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1cf99ed1ede8a469372776211a6a96f03172d79859fc294aae3790d4bd9759f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-905-25","l":"Recognition","u":"/asc/705/905/#25-recognition","x":"705-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:160723d2299460b3f9ac8ec194d5fd4fa9e41b8941281372323e4c75cb28dbd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-905-25","l":"Cooperatives","u":"/asc/705/905/#b-25-cooperatives","x":"705-905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4a1453148b2af4ce08513acb5e515715c496c779903e918e552e8e7a5fc8668","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"705-912","l":"Contractors—Federal Government","u":"/asc/705/912/","x":"705 Cost of Sales and Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5160f145aefc15901e1ddd3da7ab72419a90f8a51a2428d77770acf89fb7f8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-912-05","l":"Overview and Background","u":"/asc/705/912/#05-overview-and-background","x":"705-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b1d6a7fca0feb16042b498911805f1df93d6d970dde843279ede66367864de3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-912-15","l":"Scope and Scope Exceptions","u":"/asc/705/912/#15-scope-and-scope-exceptions","x":"705-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24abaa12bff88fb5cc3248170dad5bda11e2629a1d0ac34a1d15cb377f5ac893","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-912-25","l":"Recognition","u":"/asc/705/912/#25-recognition","x":"705-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:284e1cf9b7a861cfe69337183d4cf1869e87c983f59d2975445a4efe2db23e93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-912-50","l":"Disclosure","u":"/asc/705/912/#50-disclosure","x":"705-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ddaccf3301050f5ce3d70a6e4c89ed4e96204f7e5c6d15e49745bb846a62c84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"705-926","l":"Entertainment—Films","u":"/asc/705/926/","x":"705 Cost of Sales and Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a08c5710eaf6fadf91530d6e5823a8fc9c3c29f1bdf2d2504649524977442f2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-926-05","l":"Overview and Background","u":"/asc/705/926/#05-overview-and-background","x":"705-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16cfaa51b6659fd8874bd52e797b51bac190ac3f20c00aad7b96b65aa402fc0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-926-15","l":"Scope and Scope Exceptions","u":"/asc/705/926/#15-scope-and-scope-exceptions","x":"705-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad28ae67627025ceed59be63c1caf0633be789c70b7be942017e73ab3e642dbe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-926-15","l":"Overall Guidance","u":"/asc/705/926/#h-15-overall-guidance","x":"705-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0160d9875317475c84aa80cb98377f5119ff1075648cbee9da8c47226e45c693","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-926-25","l":"Recognition","u":"/asc/705/926/#25-recognition","x":"705-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9ef197cfefed67afed801b241f3151ee9ccc715457302355f77c3c8c32904da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-926-25","l":"Costs of Products Held for Sale","u":"/asc/705/926/#h-25-costs-of-products-held-for-sale","x":"705-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c808d411e423d0f2dbfee8dbfb517e0d1564c6598bf76802319152158c1b2a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-926-25","l":"Theatrical Film Prints","u":"/asc/705/926/#h-25-theatrical-film-prints","x":"705-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f760d032bbff07f424384716fc0e7fca890ac434a152e87fe23894f6b2a7df59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"705-976","l":"Real Estate—Retail Land","u":"/asc/705/976/","x":"705 Cost of Sales and Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ee660ceb8f3fa7309d4d93ea3cd17b3b36d5b1468e0b7655f6e9acafe3a25a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-976-05","l":"Overview and Background","u":"/asc/705/976/#05-overview-and-background","x":"705-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4060cb29c40281f62f1530445b9e2fd36bc95a3f791437b7a20ccbc9eba0edef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-976-15","l":"Scope and Scope Exceptions","u":"/asc/705/976/#15-scope-and-scope-exceptions","x":"705-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84037e5690fa9c5911ab00764e89deea01ddb4a933549ee167da676e37e70d14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-976-15","l":"Overall Guidance","u":"/asc/705/976/#h-15-overall-guidance","x":"705-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da9c048cf9419a1370dfba30c568739529bd544b55746637bbb1a0590b4a7546","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-976-20","l":"Glossary","u":"/asc/705/976/#20-glossary","x":"705-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f089f8899b50208577cf3c40af87c6177c480bb5a8a19726012d6fe0d658a1d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-976-30","l":"Initial Measurement","u":"/asc/705/976/#30-initial-measurement","x":"705-976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2822d3b8eb4dcd811f3dca24580a1aed48619939b0f2d65372e0ecd5d00381c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"705-985","l":"Software","u":"/asc/705/985/","x":"705 Cost of Sales and Services","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbc866078da863a9bb1ffcc1819039f36ecc59f452a11b7d02c629e11d232b75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-985-05","l":"Overview and Background","u":"/asc/705/985/#05-overview-and-background","x":"705-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b478a292545e2e4f708a6d68fdc46ea4ff390de1d97608076f98818db37d7d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-985-25","l":"Recognition","u":"/asc/705/985/#25-recognition","x":"705-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b5597f13fc3a8fe0e2cebf1b68f53f2edcb63b204067586c4c4146d84613f25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-985-25","l":"Amortization of Capitalized Software Development Costs","u":"/asc/705/985/#h-25-amortization-of-capitalized-software-development-costs","x":"705-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2f475cf9f30c72d4e22c5050bc2b80ea0b91ecd9b27a638accc80c72ffda010","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-985-25","l":"Cost of Duplicating Software, Documentation, Training Materials, and Packaging","u":"/asc/705/985/#h-25-cost-of-duplicating-software-documentation-training-materials-and-packaging","x":"705-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7b92da6efa252bec744fdb587e84b9ad947c571cae96804715fb65dd93ae32a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-985-25","l":"Costs to Keep Software Current with Hardware Revisions","u":"/asc/705/985/#h-25-costs-to-keep-software-current-with-hardware-revisions","x":"705-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:506980a9fd1afc50995b3c21310ca5c723bbc168f5c958c5bb5e999a795cd072","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-985-S25","l":"Recognition","u":"/asc/705/985/#sec-25-recognition","x":"705-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49f696fe72091cd60f50aee94d65f2ba460638175c880b80c996aeb8b84fba64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-985-S25","l":"Film and Software Costs Associated with Developing Entertainment and Educational Software Products","u":"/asc/705/985/#h-S25-film-and-software-costs-associated-with-developing-entertainment-and-educational-software-products","x":"705-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60faf277cdbe9b11640f19bdabf69e0b9a323928142701a7836a341030b549a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"705-985-S99","l":"SEC Materials","u":"/asc/705/985/#sec-99-sec-materials","x":"705-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:876373628779b938f2b5256a2b44ead34712f040238cbabe6b791cb4650703d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"705-985-S99","l":"SEC Staff Guidance","u":"/asc/705/985/#h-S99-sec-staff-guidance","x":"705-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:793597ba3a81f0e2442b8941b005a04daf048c2332505e9309147678c0b76d04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"710-10","l":"Overall","u":"/asc/710/10/","x":"710 Compensation—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3935c5ed2883ff6bff23c63ca72d9878e341f08726b88613f5c8a6ddca0226ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-10-05","l":"Overview and Background","u":"/asc/710/10/#05-overview-and-background","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc79a577219460ed3776e9d4b15dd8adf803e0eb6f0e51d843abb4367668c5a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-05","l":"Compensated Absences","u":"/asc/710/10/#h-05-compensated-absences","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dad2e3299ff41fe1baf74a53497df2ceca7863274002b42d4d9dea07c5c7e23a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-05","l":"Deferred Compensation Arrangements","u":"/asc/710/10/#h-05-deferred-compensation-arrangements","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:501c356b93f850b3aba0d9eb54fb912cd635d91112f7a2f553814748c30316ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-05","l":"Lump-Sum Payments Under Union Contracts","u":"/asc/710/10/#h-05-lump-sum-payments-under-union-contracts","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebf47b2d326121f18029458c4c674f42e02e0774938a767a9e9f3b8a9909304a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-05","l":"Deferred Compensation—Rabbi Trusts","u":"/asc/710/10/#b-05-deferred-compensation-rabbi-trusts","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61999a39d9c3956c0e4836de1674c109278fe1fbafe26b74c903a3512969e3ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-10-15","l":"Scope and Scope Exceptions","u":"/asc/710/10/#15-scope-and-scope-exceptions","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6cf420b44330f294d119785be67ee0a0bf468f2753edff309d7ce2cb81f0834","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-15","l":"Overall Guidance","u":"/asc/710/10/#h-15-overall-guidance","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e70c47706fa1cc0872a899940545bd1b243a25b8c7b1c64db1fef1df627548e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-15","l":"Entities","u":"/asc/710/10/#h-15-entities","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:409d75da5887e6c880d340adad42f76bd27d0cc7e8c7fd493205489ead5f22d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-15","l":"Transactions","u":"/asc/710/10/#h-15-transactions","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7177c1da9d56b993bc545ddf4ed7d731edf215a0c1451bf9f6b6706a642e3f0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-15","l":"Other Considerations","u":"/asc/710/10/#h-15-other-considerations","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b58d19b615c2714665a8ae9877b798d0e6691769ca18daef0ede2e9870748c02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-15","l":"Deferred Compensation—Rabbi Trusts","u":"/asc/710/10/#b-15-deferred-compensation-rabbi-trusts","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a88c489d397de6a01576d0555a713002f4937eb56ceeb2c982e5dc076bb5f20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-10-25","l":"Recognition","u":"/asc/710/10/#25-recognition","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42a6e393ccab81650ae3a0e21d4c5e64bd5f25f65156d66d929ce2705fead5ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-25","l":"Compensated Absences","u":"/asc/710/10/#h-25-compensated-absences","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb554f1b688e2defb188e4d069668e5a731c55cc95959cd057bcf64291bc1a26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-25","l":"Deferred Compensation Arrangements","u":"/asc/710/10/#h-25-deferred-compensation-arrangements","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:446d83aaaa14b4344e688d3ae51335412a0a531a4bf1e6391fb908176318af33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-25","l":"Lump-Sum Payments Under Union Contracts","u":"/asc/710/10/#h-25-lump-sum-payments-under-union-contracts","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79108ddbca5fac813e9ae2d32b4354e7fba7f2953f1b12fbd08525ed16d68fb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-25","l":"Deferred Compensation—Rabbi Trusts","u":"/asc/710/10/#b-25-deferred-compensation-rabbi-trusts","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34b8dea31b0d0fb0f3a0238afe98557e3dcc792a3c9c2718486a68c782746c79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-25","l":"Plan A","u":"/asc/710/10/#h-25-plan-a","x":"Deferred Compensation—Rabbi Trusts · 710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:187678d5f36607e4365f9ea14b7fdb94b6c065c5d5859e00d4d482e1a1e400b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-25","l":"Plans B and C","u":"/asc/710/10/#h-25-plans-b-and-c","x":"Deferred Compensation—Rabbi Trusts · 710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d14dca6565c0dd2d92d249096e838dd1fa9944fb381649c5776f68c59d89a28e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-25","l":"Plan D","u":"/asc/710/10/#h-25-plan-d","x":"Deferred Compensation—Rabbi Trusts · 710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e108871d9c9a08b14129b1acccc1870a9e800cf4ae1c6fb5eb6e85ae3bc5cbf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-10-30","l":"Initial Measurement","u":"/asc/710/10/#30-initial-measurement","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff37c90917cb4f2a5c8aa931949175f3411e9b0b26ce0bfa65c4ec77f75d6a51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-30","l":"Deferred Compensation Arrangements","u":"/asc/710/10/#h-30-deferred-compensation-arrangements","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdf21f678abf2fbe6385e8fce117523bdd71ca5dfe4eb73dddf7f976bea8cd4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-10-35","l":"Subsequent Measurement","u":"/asc/710/10/#35-subsequent-measurement","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c00f852bd124c30c18c28afefbb3303cd0070b05a7d7c65f4ef6ab292597fdd4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-35","l":"Deferred Compensation—Rabbi Trusts","u":"/asc/710/10/#b-35-deferred-compensation-rabbi-trusts","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:779867c0df7c68fdae9657193b120c944f41ca8ea5f3400f64d1626291aa386a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-35","l":"Plan A","u":"/asc/710/10/#h-35-plan-a","x":"Deferred Compensation—Rabbi Trusts · 710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4959a0a38fe2b99edff779e67c5fc3766cc1cad4d25bea53a83ab42ee0b35433","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-35","l":"Plans B and C","u":"/asc/710/10/#h-35-plans-b-and-c","x":"Deferred Compensation—Rabbi Trusts · 710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5cf63fdb95e11b2255c2602eb1544b05b09b49a4918143967ca86ad5db4927e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-35","l":"Plan D","u":"/asc/710/10/#h-35-plan-d","x":"Deferred Compensation—Rabbi Trusts · 710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0369b20dbd2ddc540b7257fb7360fc1bc55790bd81dcc0526b51ba843e53fde5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-10-45","l":"Other Presentation Matters","u":"/asc/710/10/#45-other-presentation-matters","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c4f4c3f013f5473d5364b87b6898df14cb635a8a5119ee140cac8fc25420eda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-45","l":"Deferred Compensation—Rabbi Trusts","u":"/asc/710/10/#b-45-deferred-compensation-rabbi-trusts","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cc09435658ea487621bb327fe0f251c76c750c60c7d7b0a45dd53b7c538baf1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-10-50","l":"Disclosure","u":"/asc/710/10/#50-disclosure","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e442c6445f5004a32d74a6516aecd747b8735097e9ab37e76a3e87b7cb1d8295","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-50","l":"Compensated Absences","u":"/asc/710/10/#h-50-compensated-absences","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e801a4e0db725a3129cdf97e80fd0b883fb750abdd111fda6ed1728df609fa38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/710/10/#55-implementation-guidance-and-illustrations","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1b2fa45efda9818c65f1dd7cf95c3bf5e5e4c0f8dbbe6f2ed544c020e2b13f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-55","l":"Illustrations","u":"/asc/710/10/#h-55-illustrations","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03d49058745172d04670b862f75c5076a967a0aa32ea195af02bfa28e12c5b8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-10-60","l":"Relationships","u":"/asc/710/10/#60-relationships","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:233568a7113d62d429082493ef5894c198507d4d25c89d240f580a60db0ffb04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-60","l":"Compensation—Nonretirement Postemployment Benefits","u":"/asc/710/10/#h-60-compensation-nonretirement-postemployment-benefits","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea10be4216bbb946139d7558ba8bdcceb1a0fcc4041c2fa376ea4ca0ab66277d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-60","l":"Business Combinations and Reorganizations","u":"/asc/710/10/#h-60-business-combinations-and-reorganizations","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:558024c68aec9103509a7c6d00930c3194999a7ed4953490a783e97983ec0db6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-10-S15","l":"Scope and Scope Exceptions","u":"/asc/710/10/#sec-15-scope-and-scope-exceptions","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9790b13da00547bd22442d7609c2fd1880c0c07e8c00e861a5698fd98c095a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-S15","l":"Lump-Sum Payment Under Union Contracts","u":"/asc/710/10/#h-S15-lump-sum-payment-under-union-contracts","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53f8b5bb67ca65c1eaec1235de6f9572355d27f50a31523bceb3fa42ef375114","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-10-S25","l":"Recognition","u":"/asc/710/10/#sec-25-recognition","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50c040ae3e2956736f6d81ea68ebe750bfc71e495b3ec6239b7c0622bd97ccd7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-S25","l":"Lump-Sum Payment Under Union Contracts","u":"/asc/710/10/#h-S25-lump-sum-payment-under-union-contracts","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c855b12471b4c73ab0dc2beb6dc054e3bc464997fe188a7eeed4776a57d88df7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-10-S99","l":"SEC Materials","u":"/asc/710/10/#sec-99-sec-materials","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:453a070047528d9aca4c965218f5a8e3459672f7288744235b5b15e03977ead9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-10-S99","l":"SEC Staff Guidance","u":"/asc/710/10/#h-S99-sec-staff-guidance","x":"710-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:499fe930a1d79067cca949be2f552e6a0ae303df0b5aa83877fe42b3bd5bc268","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"710-908","l":"Airlines","u":"/asc/710/908/","x":"710 Compensation—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f84013a6c13e78509fd830695ea81ad0987945122e8da0261924652af0e5cee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-908-05","l":"Overview and Background","u":"/asc/710/908/#05-overview-and-background","x":"710-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:607bae689cf29a4381517b3d87e1931b924b6b39ddc9c5e588386a41b7dbd1ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-908-15","l":"Scope and Scope Exceptions","u":"/asc/710/908/#15-scope-and-scope-exceptions","x":"710-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a17bdbd8394152476ba435a2200d398d15b735c3e3e63e0ed33f4b9aa02a2a74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-908-25","l":"Recognition","u":"/asc/710/908/#25-recognition","x":"710-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:711c89baeb4214caa1376a2b370ee9958aaf125b98f4d04a696a81c8cf0b76f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-908-30","l":"Initial Measurement","u":"/asc/710/908/#30-initial-measurement","x":"710-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7060ab9b41a1cf2c0817de1f025c0dd655e2b848a8603b810078df9519a1400e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"710-980","l":"Regulated Operations","u":"/asc/710/980/","x":"710 Compensation—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7aa0543957570901b9df87c05ec0e4464aef243abe278885d924595c46eb00c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-980-05","l":"Overview and Background","u":"/asc/710/980/#05-overview-and-background","x":"710-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ee6066012fe6e86c2083ff2648f798d1edc71210b03ff306b942e7fe594e120","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-980-15","l":"Scope and Scope Exceptions","u":"/asc/710/980/#15-scope-and-scope-exceptions","x":"710-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e2f150691d53994fc7ebafcc3b080abdd92f61be60d5857bf11fab37ff3652c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-980-15","l":"Overall Guidance","u":"/asc/710/980/#h-15-overall-guidance","x":"710-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6995b1905fb8ce8ac290e1f0017177c664a83fb46426adae74bd1300028fcf8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"710-980-25","l":"Recognition","u":"/asc/710/980/#25-recognition","x":"710-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69cf8ca2edf90821ca03ec2dc3602f52141683c3aaa33f88c9f1a821e34f6207","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"710-980-25","l":"Compensated Absences","u":"/asc/710/980/#h-25-compensated-absences","x":"710-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02b24a21747f6b469f22db8313e7b6295ea1b417fc5085dece97761bc08dca8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"712-10","l":"Overall","u":"/asc/712/10/","x":"712 Compensation—Nonretirement Postemployment Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f69791d3e66aa687f1777322ca3edec130377d3ad3cc990b0f71b472d5c07910","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"712-10-05","l":"Overview and Background","u":"/asc/712/10/#05-overview-and-background","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8ab0972fd9724e4dbbcc0dcfb77de712671f5ee5b0d9e33acccdf8dc31fc469","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-05","l":"Termination Benefits","u":"/asc/712/10/#h-05-termination-benefits","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c5780954345bd4c0bd64ca22a83208bb34c701046773ad8ec925a8af2a52afa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-05","l":"Other Postemployment Benefits","u":"/asc/712/10/#h-05-other-postemployment-benefits","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d186ba9eb8c6ca599f12e709ac9bceb54e7874e67013538f8d7ee4713922aef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"712-10-15","l":"Scope and Scope Exceptions","u":"/asc/712/10/#15-scope-and-scope-exceptions","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52926b687e2efa34989354be7cd4c36349b1b98cb83e5d593161fc1debdc9b2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-15","l":"Overall Guidance","u":"/asc/712/10/#h-15-overall-guidance","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c05953b473692302d13ec00b5a497c5cab88184f8ea15ccd00b4579227c413a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-15","l":"Entities","u":"/asc/712/10/#h-15-entities","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b897c604d84a1091b6914901c5c930dfdb01f9369b80c7bc6939400ed48f56e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-15","l":"Transactions","u":"/asc/712/10/#h-15-transactions","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e6bc9377388f0439edcdb22240c9a0745f53495ea6e05ea674d7b90168934d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-15","l":"Other Considerations","u":"/asc/712/10/#h-15-other-considerations","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d2512b7c341b300d7f0db79e7eca4d63547c06a1169005dcbacb8f099d0c8bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"712-10-25","l":"Recognition","u":"/asc/712/10/#25-recognition","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cf72e8784d425b155a1c42734f2a7ce602bc9431c29c85ac7b52bce9cd49676","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-25","l":"Special Termination Benefits","u":"/asc/712/10/#h-25-special-termination-benefits","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55cdc30c06eb1b8021568fb34c05a1cf8488f3a51aae33510587417ab43ef072","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-25","l":"Contractual Termination Benefits","u":"/asc/712/10/#h-25-contractual-termination-benefits","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:955a4180ec004ae7f70ef93baad9f216a7a37d517801558f893772442192eb7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-25","l":"Determining the Timing and Method of Accruing Other Postemployment Benefits","u":"/asc/712/10/#h-25-determining-the-timing-and-method-of-accruing-other-postemployment-benefits","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6b655f9de6a23da0e07f7a23de5ea4eff22db125967b2b11ae29fc3cc70fdd7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"712-10-30","l":"Initial Measurement","u":"/asc/712/10/#30-initial-measurement","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6eb7e024273fe5e913643ff8d7b04d4c5ab73a6a1739ccd1c40582fbd754b101","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"712-10-35","l":"Subsequent Measurement","u":"/asc/712/10/#35-subsequent-measurement","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eab773c6751bddbb94f8419ff0c3b65540465aaa2a69f8a9459f1792f3fe6fd4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"712-10-50","l":"Disclosure","u":"/asc/712/10/#50-disclosure","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2233adf01652fb28a628887efee079cb4cea63e34bf0dd760a863ecccc9ac917","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-50","l":"Termination Benefits","u":"/asc/712/10/#h-50-termination-benefits","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3d69d7c4c56c7180c2a6205ee68303016ebe6d9cbd8b21d5be29516406e9e16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-50","l":"Other Postemployment Benefits","u":"/asc/712/10/#h-50-other-postemployment-benefits","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec3b7369aeec5af749127c6fe32d1323a648f951a4dbf9988b854e45dd3b05ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"712-10-60","l":"Relationships","u":"/asc/712/10/#60-relationships","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95de7953c08c34b4cc0cf5851eb8ccfc88223a65b669e08d097235a7fcce1574","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-60","l":"Business Combinations","u":"/asc/712/10/#h-60-business-combinations","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d68678b9b4aa444e9135c7218fe971a1df1a1488c9b67e1e9f5cfcfef0d4f908","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"712-10-60","l":"Consolidation","u":"/asc/712/10/#h-60-consolidation","x":"712-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a70f386865f9103790a64a9c424a7d1afcddc98a10924d09aa9f7331d88ba202","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"715-10","l":"Overall","u":"/asc/715/10/","x":"715 Compensation—Retirement Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b63ce11ada9d0da9dcd0906d9cf5194e4f3c4d413381177060d865c779abc96b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-10-05","l":"Overview and Background","u":"/asc/715/10/#05-overview-and-background","x":"715-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3fad6a9edc7913421a77becc224abda4dd6c756fbff0af177cbee2bb9c96628","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-10-10","l":"Objectives","u":"/asc/715/10/#10-objectives","x":"715-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:843673dace4e3e9515ffea851dbf46c4a371e77b99a2bfafcb1e0b5630552183","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-10-15","l":"Scope and Scope Exceptions","u":"/asc/715/10/#15-scope-and-scope-exceptions","x":"715-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:672cdaea0145f8e5a7fd0395cd2dd54860861199524d9c76ce26485c3dd91e53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-10-15","l":"Overall Guidance","u":"/asc/715/10/#h-15-overall-guidance","x":"715-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:217d60490f73fee4498a468f542f301a4895ec533e6a0f1a219b6f767e27c176","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-10-15","l":"Entities","u":"/asc/715/10/#h-15-entities","x":"715-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d3ded6124ce1864c3ca9449bf8f3883358b71f7d5354563f82d741518c803dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-10-15","l":"Transactions","u":"/asc/715/10/#h-15-transactions","x":"715-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a53c537ba4395e57ae18be697875fcc0f65eb959931d58e373ab3e5617a61420","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-10-15","l":"Other Considerations","u":"/asc/715/10/#h-15-other-considerations","x":"715-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6a4d0bdd0cecd24da3ae6caff58db78576d7eee67909f6b54cd274f24645beb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-10-65","l":"Transition and Open Effective Date Information","u":"/asc/715/10/#65-transition-and-open-effective-date-information","x":"715-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2e5e9b986d0c2f8b53426d18549c36f03848e5c3ba1a7bd1c081402d06c10ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"715-20","l":"Defined Benefit Plans—General","u":"/asc/715/20/","x":"715 Compensation—Retirement Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:148a1d01dabe973ebef5db3f2269390d8617a5b7de97dbc9df707badb193869b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-20-05","l":"Overview and Background","u":"/asc/715/20/#05-overview-and-background","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e3c07e29064d8edb78f0639d4ee8abdde1b913014a2b215ef8f32bf32d98c68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-20-15","l":"Scope and Scope Exceptions","u":"/asc/715/20/#15-scope-and-scope-exceptions","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1955e787d6b677afe96e31de08d30ac00ae45db69e6356cdbe5fa47b365b072b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-15","l":"Overall Guidance","u":"/asc/715/20/#h-15-overall-guidance","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c533d87be3c03e6bf53827bc122b89742d5f9fc32b65627993af6ca4e78d07f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-15","l":"Transactions","u":"/asc/715/20/#h-15-transactions","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bea36cb406dfe07bd420af9116c012c85aaf6924a8f4e9b60aa1560dfcc076d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-20-25","l":"Recognition","u":"/asc/715/20/#25-recognition","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e05f07b29bec87f3b44ff17fef7417213d812cfd69304fe0888116d3f1f52ba3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-25","l":"Cash Balance Plans","u":"/asc/715/20/#h-25-cash-balance-plans","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9c984cdfb4cce5871ef68cccf9f73bfe0426ec6cbe7a905931debaff5416cd4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-20-45","l":"Other Presentation Matters","u":"/asc/715/20/#45-other-presentation-matters","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:356d1e5725b27b1383e54b86195e99d349688c78fcff90a4445f4d7062dff5d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-45","l":"Entities That Do Not Report Other Comprehensive Income, Other Than Not-for-Profit","u":"/asc/715/20/#h-45-entities-that-do-not-report-other-comprehensive-income-other-than-not-for-profit","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:caf7ff31cb59ba36f9f6d1eb83450f6ea8e64fcf07a5ee0f4e1cd6b37f71286b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-45","l":"Classification","u":"/asc/715/20/#h-45-classification","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3511ce3c386c1a4f5fd1390465c2064859475d8fdd6a1a6954b87556f8926c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-20-50","l":"Disclosure","u":"/asc/715/20/#50-disclosure","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c8af57146ca44c8f35fc8066458a74826c898efb0b27fc743499d7bf983f015","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-50","l":"Disclosures by Public Entities","u":"/asc/715/20/#h-50-disclosures-by-public-entities","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99eca1613607fdc9239d3dfb45ed89f8e7e41824f499d8c9e58af1dbb7932ed4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-50","l":"Entities (Public and Nonpublic) with Two or More Plans","u":"/asc/715/20/#h-50-entities-public-and-nonpublic-with-two-or-more-plans","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3a7ff0a5d34868a62b35ff991c4331e60035a892f36f34e343d3900f8975ac4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-50","l":"Disclosures by Nonpublic Entities","u":"/asc/715/20/#h-50-disclosures-by-nonpublic-entities","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fe540aac66fd3c04c255f775b9339869bf255461d0e7fe2dc0624e7c02dafe3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-50","l":"Interim Disclosure Requirements for Publicly Traded Entities","u":"/asc/715/20/#h-50-interim-disclosure-requirements-for-publicly-traded-entities","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a1124a4512279ed616d2eec334dcf428ccc3f2725a69781b11fac7ce970f2b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-50","l":"Interim Disclosure Requirements for Nonpublic Entities","u":"/asc/715/20/#h-50-interim-disclosure-requirements-for-nonpublic-entities","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1917b08ee47d721b01983444b71c63080aa56f398330127c75a7470d53574604","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-50","l":"Disclosures Related to Expected Rate of Return on Plan Assets","u":"/asc/715/20/#h-50-disclosures-related-to-expected-rate-of-return-on-plan-assets","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7222753e01f76114401e06da024355c0e0010ec52a88fbe1e832c4e5c9a8dfc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-50","l":"Disclosures Related to Japanese Governmental Settlement Transactions","u":"/asc/715/20/#h-50-disclosures-related-to-japanese-governmental-settlement-transactions","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5cbf4e77cee8c7ba5b0bea933eec275912284046a791c5ffc9e9c34874e1e4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/715/20/#55-implementation-guidance-and-illustrations","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96c22084f23fe0f5498e489fc0fa794eb85c9f4082bfb581b3b15129c7e96f51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-55","l":"Implementation Guidance","u":"/asc/715/20/#h-55-implementation-guidance","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c6ea62d50455fa21288c14f47f207c6c0e33aa722cb86a7af5196121b97d07e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-55","l":"Illustrations","u":"/asc/715/20/#h-55-illustrations","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2700ea4e8caa5d62f3bb614496504139bc91263cce5d241bb94babc1aeddd22f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-20-60","l":"Relationships","u":"/asc/715/20/#60-relationships","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd926c5edeb1d88c73c858b11ae0a785e8fd01f57efb52f011459e2ed7c6c226","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-60","l":"Compensation—General","u":"/asc/715/20/#h-60-compensation-general","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f67a5ee32940692fc5a2408d4d42b8f9b248215666e6e7a4e1633d09aee4cb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-20-65","l":"Transition and Open Effective Date Information","u":"/asc/715/20/#65-transition-and-open-effective-date-information","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97a5d2d10e64b51026b40553e19fea318f27135bd56506421bbdb256d4443364","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-20-S00","l":"Status","u":"/asc/715/20/#sec-00-status","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2226a6f5dc56be74cde9aee22cf23123a61d25efa9d903bbd4a87efef4341416","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-20-S50","l":"Disclosure","u":"/asc/715/20/#sec-50-disclosure","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a14436ba6a8166f986ee78176328d459f7484ae10db11810c4155a8b5568d19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-S50","l":"Determination of Vested Benefit Obligation for a Defined Benefit Pension Plan","u":"/asc/715/20/#h-S50-determination-of-vested-benefit-obligation-for-a-defined-benefit-pension-plan","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7fa289fd291725c2a8ed950a1862ce96292770ec5067516551334cb5f846b44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-20-S55","l":"Implementation Guidance and Illustrations","u":"/asc/715/20/#sec-55-implementation-guidance-and-illustrations","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b67cad36d79d4428e180cf7572a8af17426c5a5e38e7eb4afc4f1136743db650","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-S55","l":"Selection of Discount Rate Used for Measuring Defined Benefit Pension Obligation and Obligations of Postretirement Plans Other Than Pensions","u":"/asc/715/20/#h-S55-selection-of-discount-rate-used-for-measuring-defined-benefit-pension-obligation-and-obligations-of-postretirement-plans-other-than-pensions","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a35b92b9d1b1d239990e1666eaff3c22fdd43ca83dd3377f5b852d076dcc84d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-20-S99","l":"SEC Materials","u":"/asc/715/20/#sec-99-sec-materials","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:064694640e2d99ca9ef740bd2cd322c4d268e573bb7cca9a50d611f9e584a2fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-20-S99","l":"SEC Staff Guidance","u":"/asc/715/20/#h-S99-sec-staff-guidance","x":"715-20 Defined Benefit Plans—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76f56cf525a65e76044b055fe476a5f723508f13bd721824c88036447204a6ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"715-30","l":"Defined Benefit Plans—Pension","u":"/asc/715/30/","x":"715 Compensation—Retirement Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:659390c378a76c330e7639883dde402a0003d30ec14c6fb791368dfccf23739d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-30-05","l":"Overview and Background","u":"/asc/715/30/#05-overview-and-background","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77928230ec98445af1b84ec04441913e978863142b3c17d59f4acdee877c8fc6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-05","l":"Settlements, Curtailments, and Certain Termination Benefits","u":"/asc/715/30/#b-05-settlements-curtailments-and-certain-termination-benefits","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:669a6cf98cbd65a5c1015877d23c8cfc9f45dafd9bf326c8aec235d2847d82b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-30-15","l":"Scope and Scope Exceptions","u":"/asc/715/30/#15-scope-and-scope-exceptions","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a37c49eedcc9dddb400f91bbf3d1dcde8f18c1f6506c66dffc39bffc40f257d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-15","l":"Overall Guidance","u":"/asc/715/30/#h-15-overall-guidance","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e89c61c40dee2add98ab3099627ff48c41650826ef3c14d6fcc8e3cac6b7cbdb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-15","l":"Transactions","u":"/asc/715/30/#h-15-transactions","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d416a0335782cc90c653680b035948d333e196aa2556c6b4188ce949fb813704","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-15","l":"Plans with Characteristics of both a Defined Contribution and a Defined Benefit Plan","u":"/asc/715/30/#h-15-plans-with-characteristics-of-both-a-defined-contribution-and-a-defined-benefit-plan","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbced2a3ea6977b58bccea342090b555a24066b2aab1bcc8f01a44b325b0deb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-15","l":"Settlements, Curtailments, and Certain Termination Benefits","u":"/asc/715/30/#b-15-settlements-curtailments-and-certain-termination-benefits","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e07b476b0ec6feee1209a10a1edd8eaf241a42763ec5a3e3760ba0d93e21f441","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-30-25","l":"Recognition","u":"/asc/715/30/#25-recognition","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21816a3dff7b99689cc0b07410d5bd42afa76fdabecfacc2d4599b1bee7a0d3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-25","l":"Recognition of Liabilities and Assets","u":"/asc/715/30/#h-25-recognition-of-liabilities-and-assets","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f51b873966129bb438dd8a9c3283837967d4bac2f0550c79f71be095757e7e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-25","l":"Participation Rights","u":"/asc/715/30/#h-25-participation-rights","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a57456d99c8f9cc68a8837f61d65f54f12803a3d67c7e0371b7b088dc55532e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-25","l":"Settlements, Curtailments, and Certain Termination Benefits","u":"/asc/715/30/#b-25-settlements-curtailments-and-certain-termination-benefits","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca6394c95a52dfe09b2ecc9161e35a7672180250f8fb248d85c33e456b59fa2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-25","l":"Certain Termination Benefits","u":"/asc/715/30/#h-25-certain-termination-benefits","x":"Settlements, Curtailments, and Certain Termination Benefits · 715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0a12691e05862291ccd1f1363942bcc45a3f0b91fc2d39813edfcdd77729074","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-30-35","l":"Subsequent Measurement","u":"/asc/715/30/#35-subsequent-measurement","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:603a23aa9f2d9346e3b9b80c3f625b633f0037ba5fa56b8f439bab61cdc962e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Use of Reasonable Approximations","u":"/asc/715/30/#h-35-use-of-reasonable-approximations","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:077011cdc9cb54282492863a8e6f3ffcf85f3553d908f4dd5fc50947de204027","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Benefit Obligations","u":"/asc/715/30/#h-35-benefit-obligations","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d22bd32fcf099176e835659d9bcf80df914e2ee88513d9a63932c74fd6e82d57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Components of Net Periodic Pension Cost","u":"/asc/715/30/#h-35-components-of-net-periodic-pension-cost","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eeaddf0e70f4391e419c7744e4fb2348974420bd7fb22bc9ffde5ff1006fed2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Measurement of Costs and Obligations","u":"/asc/715/30/#h-35-measurement-of-costs-and-obligations","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7432d1d061340364cf4637aac2dd091bb57405991b38054867e60cb528cf8df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Assumptions","u":"/asc/715/30/#h-35-assumptions","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1e3da42886a2f78cec7c7cb11ee313315ca7c4da1b5c635347fd69d26b9afc6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Measurement of Plan Assets","u":"/asc/715/30/#h-35-measurement-of-plan-assets","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7154796437f7e7cc22f5e62d2023eb3400464d6f2aab26ca701b2f35558b346","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Annuity and Other Contracts","u":"/asc/715/30/#h-35-annuity-and-other-contracts","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bcc90a21073947897ea0959b02aa79e979a5b8ee81dc6ac163486ca308058a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Timing of Measurement","u":"/asc/715/30/#h-35-timing-of-measurement","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c6f05069aa34e6cf81fcaee60f499912c19ae58d4aa7540e6cf6919e759e276","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Employers with Two or More Plans","u":"/asc/715/30/#h-35-employers-with-two-or-more-plans","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6f9adadc2dcc3fd642c2ade72d7f3c07880c3030481936189824f4a747cb658","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Multiple-Employer Plans","u":"/asc/715/30/#h-35-multiple-employer-plans","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6930565402e0fc0a59c48d708fb8ef6ef5117e291ffa425ad2203c8f67ae23f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Cash Balance Plans","u":"/asc/715/30/#h-35-cash-balance-plans","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26c89e4b8b367cdc3774e74a6124b254025233eb3bff6d4288acab502a4e29e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Transfer of Excess Pension Assets to a Retiree Health Care Benefits Account","u":"/asc/715/30/#h-35-transfer-of-excess-pension-assets-to-a-retiree-health-care-benefits-account","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8110233ae208d41e399af80dc94587f573c3a61de6cc858f43d03205601cbb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Settlements, Curtailments, and Certain Termination Benefits","u":"/asc/715/30/#b-35-settlements-curtailments-and-certain-termination-benefits","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce34b372a949529ee6a2d096c69f7a7c77d0f14c59e8154452fb287fbe7f7b29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Relationship of Settlements and Curtailments to Other Events","u":"/asc/715/30/#h-35-relationship-of-settlements-and-curtailments-to-other-events","x":"Settlements, Curtailments, and Certain Termination Benefits · 715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78adc139397fcebed1f6b5d12b349c07a6ed1e57e809945cdc01f51928794a33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Settlements","u":"/asc/715/30/#h-35-settlements","x":"Settlements, Curtailments, and Certain Termination Benefits · 715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd194db12d579c7da08a089f430b42c303b315c83815942350fd4601f1b82cca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-35","l":"Curtailments","u":"/asc/715/30/#h-35-curtailments","x":"Settlements, Curtailments, and Certain Termination Benefits · 715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63f92c119c089aaeed9e285bb0b3ce17c69b130ae7daaea721928f949bdeb9a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-30-45","l":"Other Presentation Matters","u":"/asc/715/30/#45-other-presentation-matters","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2f0b1416595e876bc8ea25daee3417a2f96c5857d9b8e3cc59c3a5a77bf4a89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-30-50","l":"Disclosure","u":"/asc/715/30/#50-disclosure","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:198e1394575317b886815fdcbd864c81783eff4e6eb1b5817d0bc531befc98b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-50","l":"Settlements, Curtailments, and Certain Termination Benefits","u":"/asc/715/30/#b-50-settlements-curtailments-and-certain-termination-benefits","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d13aa26e04b9c6d9cb866612895162c94150e5498318397af6e9c6069a0a85d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/715/30/#55-implementation-guidance-and-illustrations","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02f314e365583aca91321a0c4a43525ce65eeaf36d6e58df808929d8cb8513ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-55","l":"Implementation Guidance","u":"/asc/715/30/#h-55-implementation-guidance","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb796a6d3bb33e4a168d0c35a78f420cf71d52af2d5d0e2e6cde7ecf64c06534","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-55","l":"Illustrations","u":"/asc/715/30/#h-55-illustrations","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e7fd5d8002bffd0e66b19ecf15dc6024537f5ffa9861390959d116a1bb2f2b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-55","l":"Settlements, Curtailments, and Certain Termination Benefits","u":"/asc/715/30/#b-55-settlements-curtailments-and-certain-termination-benefits","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b00f191171d732edeb81826b715ec21fc179e4e5c4c7134aadfff243d504997b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-30-60","l":"Relationships","u":"/asc/715/30/#60-relationships","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:238df293751fadca1f923a8f8f14fd956d521f6b760aa14e66b997db3112491e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-60","l":"Comprehensive Income","u":"/asc/715/30/#h-60-comprehensive-income","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef891f5ea21663239b4dbd5a0be0dfdc8c6cd0b2fc2f805050517deafe36ae25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-60","l":"Inventory","u":"/asc/715/30/#h-60-inventory","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93e7043a77c292bc492e9b4a22df893b0103890d1d5609c311591d18ff0895a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-60","l":"Exit or Disposal Cost Obligations","u":"/asc/715/30/#h-60-exit-or-disposal-cost-obligations","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8921946c4ea9a7b8ad47cb18f6d5abc855cb7884cc23cff7535c6dd29a9b359","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-60","l":"Income Taxes","u":"/asc/715/30/#h-60-income-taxes","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b790409ccf44e3d1f816e9a7164a3de1abc1645e280ba041f48bf0ad6d9a02f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-60","l":"Business Combinations","u":"/asc/715/30/#h-60-business-combinations","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e28e89a16087fec85444671d6fe80c60478433f1935ebe6b1fa1f2de4e7af0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-60","l":"Consolidation","u":"/asc/715/30/#h-60-consolidation","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c571b2cc1cf44397bc13e425f98fbd591b25872358c999ce4e177753e477c9d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-60","l":"Nonmonetary Transactions","u":"/asc/715/30/#h-60-nonmonetary-transactions","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:584792eca8305ff6c4e48baee187c5de81dd07c170c57c6d710add005b4d49c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-60","l":"Not-for-Profit Entities","u":"/asc/715/30/#h-60-not-for-profit-entities","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f6f822425fdcd3f962a5fb85afcea1098332549409965af258f9cb2d7ee7eba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-30-60","l":"Regulated Operations","u":"/asc/715/30/#h-60-regulated-operations","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aea7255da8e35bc472a6554ffc557db33cd3b7fa4afed3cf7a258e75c4fc8da4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-30-65","l":"Transition and Open Effective Date Information","u":"/asc/715/30/#65-transition-and-open-effective-date-information","x":"715-30 Defined Benefit Plans—Pension","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1d8b2489b6f4b0d3a8c631d867ee4a7648c14340ab5cce1fb69380cf6b50f1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"715-60","l":"Defined Benefit Plans—Other Postretirement","u":"/asc/715/60/","x":"715 Compensation—Retirement Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3df484be740da5a8c9c9a4c2ba2b9402d3e74244d814e73cd512d0af751f85b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-60-05","l":"Overview and Background","u":"/asc/715/60/#05-overview-and-background","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:538e4777f73cab7fb84ddd83dc9c8a01e655bb9c230d647cf4da8a02c8169ab6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-05","l":"Medicare Prescription Drug, Improvement, and Modernization Act","u":"/asc/715/60/#b-05-medicare-prescription-drug-improvement-and-modernization-act","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be1e3333e94adb400bcc737c9bc08020e8e5c32294c4dada622ce863edb8b910","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-05","l":"Settlements, Curtailments, and Certain Termination Benefits","u":"/asc/715/60/#b-05-settlements-curtailments-and-certain-termination-benefits","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26a5aea8ef623b9e9ea734966297bc56ffb4f8f005f6b5563751fc426c059d13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-05","l":"Split-Dollar Life Insurance Arrangements","u":"/asc/715/60/#b-05-split-dollar-life-insurance-arrangements","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99ac27b215e4763e6924e100a06a21948cd16f4d0e4a8b8d9a22421dc3a368fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-60-15","l":"Scope and Scope Exceptions","u":"/asc/715/60/#15-scope-and-scope-exceptions","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:615a84a3f1dfbebf3477f6922aa6c3422f9663f43df1f3be351b159b01060a23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-15","l":"Overall Guidance","u":"/asc/715/60/#h-15-overall-guidance","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90c47b1f78c48ecd2db45a247ab039bc5754b0cfd8091fb1b0d8d2e84917d3b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-15","l":"Transactions","u":"/asc/715/60/#h-15-transactions","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ada1956f54693bb656be4e8b21ad98575ba16a3535ff1c7baff7076a96241ff9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-15","l":"Other Considerations","u":"/asc/715/60/#h-15-other-considerations","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:658a83a6e0762a6b8a914bb2af41a9c9271d383862662a1404e195cd2c355446","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-15","l":"Plans with Characteristics of both a Defined Contribution and a Defined Benefit Plan","u":"/asc/715/60/#h-15-plans-with-characteristics-of-both-a-defined-contribution-and-a-defined-benefit-plan","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92c99d182dd4dda25b0585bbf1f0fe523a04308fadfadfbf279a5d2735712f13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-15","l":"Medicare Prescription Drug, Improvement, and Modernization Act","u":"/asc/715/60/#b-15-medicare-prescription-drug-improvement-and-modernization-act","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14f07b1c036b4c93fc52680f3ab8b9835f742592d3dd29f43c73f6c322533273","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-15","l":"Settlements, Curtailments, and Certain Termination Benefits","u":"/asc/715/60/#b-15-settlements-curtailments-and-certain-termination-benefits","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f2e5837e1f265f81908606b73bf134f3e9e3f88359b057c92e4904844df9ace","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-15","l":"Split-Dollar Life Insurance Arrangements","u":"/asc/715/60/#b-15-split-dollar-life-insurance-arrangements","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ae828ab80bf10a9e7b0cef923ef9242570acb16a82e11e1a66ff57468d4391f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-60-25","l":"Recognition","u":"/asc/715/60/#25-recognition","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccdfd30142197f7e4f5175a3808bf7df95d079117b61f4a68719cc1d75fd438b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-25","l":"Recognition of Liabilities and Assets","u":"/asc/715/60/#h-25-recognition-of-liabilities-and-assets","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef85c2c7eaf9671a073c021d3b4aa634a2d52030299ff355cad86919c8563d4e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-25","l":"Participation Rights","u":"/asc/715/60/#h-25-participation-rights","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adfa319a441c7e8b99512404544790eebcbe980eebcb03cc00329e6d87c1904f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-25","l":"Settlements, Curtailments, and Certain Termination Benefits","u":"/asc/715/60/#b-25-settlements-curtailments-and-certain-termination-benefits","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f41002c3f6c79d4a7e83734eb1b224059fc853b535bcdabad508982b408ba3a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-60-35","l":"Subsequent Measurement","u":"/asc/715/60/#35-subsequent-measurement","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:debb171a4a1be5068e8894e341a92d4814f078d1d03b694d8dec2f01db432fff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Use of Reasonable Approximations","u":"/asc/715/60/#h-35-use-of-reasonable-approximations","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcaff0f4595a9ef84702cf61b7ffc1e69c1dadea7ffe1e00885d162892556a97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Benefit Obligations","u":"/asc/715/60/#h-35-benefit-obligations","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71599265a5cf232cfa8e5d9bca513eeac3bd7ce0afc9dd82331278aea4874f05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Components of Net Periodic Postretirement Benefit Cost","u":"/asc/715/60/#h-35-components-of-net-periodic-postretirement-benefit-cost","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:717ec643a2ebadadf8a90f7403a504f3d3cc7b0a4fefdf41742d52d9a0d2daa3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Measurement of Costs and Obligations","u":"/asc/715/60/#h-35-measurement-of-costs-and-obligations","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3dce2a975bc8d0a102566100dc12b9b4e1add7c63611078ecc19dfbc34d6b33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Measurement of Plan Assets","u":"/asc/715/60/#h-35-measurement-of-plan-assets","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03822e89fdb78411ca3ada1060d00e3173f8cd0322f726113ea9d6a810b2d59e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Insurance Contracts","u":"/asc/715/60/#h-35-insurance-contracts","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80216edde6253013c3cb9805e26aca5c619c7c304e1a4105affd2820a74115ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Timing of Measurement","u":"/asc/715/60/#h-35-timing-of-measurement","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d052af664ed42fa84f8d80ffe8c5f789a684c075abed36fc8fdf15081e58551a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Employers with Two or More Plans","u":"/asc/715/60/#h-35-employers-with-two-or-more-plans","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:915a07fcbc5444e60f7b828be677b45b6b7ae21468025cc2cc5080631b2cd8bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Multiple-Employer Plans","u":"/asc/715/60/#h-35-multiple-employer-plans","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5be2cddcad341241e6728dbb0791a6f3d689c303fbc5bf64aab5f5a4a5c0230b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Transfer of Excess Pension Assets to a Retiree Health Care Benefits Account","u":"/asc/715/60/#h-35-transfer-of-excess-pension-assets-to-a-retiree-health-care-benefits-account","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c848ce0783c370a59d5f726291fc16b93caeacb3226024824f1033dfe3386d56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Medicare Prescription Drug, Improvement, and Modernization Act","u":"/asc/715/60/#b-35-medicare-prescription-drug-improvement-and-modernization-act","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:490f6084eb4b6f9da039b710babe866c3dd8a46caed6ce093ec6ac738995b723","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Settlements, Curtailments, and Certain Termination Benefits","u":"/asc/715/60/#b-35-settlements-curtailments-and-certain-termination-benefits","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e365de58adb7872431a75f1575fb301233f8d77e0f3a41986cf0ae3cab4adfcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Remeasurement of Cost Due to Settlements","u":"/asc/715/60/#h-35-remeasurement-of-cost-due-to-settlements","x":"Settlements, Curtailments, and Certain Termination Benefits · 715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b768b6af2297465d845ff09b57165b19d3e57fcfac30f21d66d7f1ddf4af6cc5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Remeasurement of Cost Due to Curtailments","u":"/asc/715/60/#h-35-remeasurement-of-cost-due-to-curtailments","x":"Settlements, Curtailments, and Certain Termination Benefits · 715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38855fd37cb4fa60666caf61eb46e04493deecd056004912a300dd695870649c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Relationship of Settlements or Curtailments to Other Events","u":"/asc/715/60/#h-35-relationship-of-settlements-or-curtailments-to-other-events","x":"Settlements, Curtailments, and Certain Termination Benefits · 715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d764aa561543f42761b9d8c50493015be99c2ddc1337fabd5ae7a5bd45a75be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-35","l":"Split-Dollar Life Insurance Arrangements","u":"/asc/715/60/#b-35-split-dollar-life-insurance-arrangements","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b1a41ae16147095ae4695f7023830130f18c89162a7d0b7816686afd01ece14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-60-50","l":"Disclosure","u":"/asc/715/60/#50-disclosure","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9508b80c74330221df9c22ea65fbcc97ea66fc0404e3ba6d21be4f9690d2c581","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-50","l":"Medicare Prescription Drug, Improvement, and Modernization Act","u":"/asc/715/60/#b-50-medicare-prescription-drug-improvement-and-modernization-act","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6590e96f00295c324d5ac2a01eece7a4efe992c719657e3ae2163971020162be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-60-55","l":"Implementation Guidance and Illustrations","u":"/asc/715/60/#55-implementation-guidance-and-illustrations","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49097a870561ab3877613a112136845afc784c8ce1138424f43767d6a04f6d15","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-55","l":"Implementation Guidance","u":"/asc/715/60/#h-55-implementation-guidance","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc52a3ef48966987278351409d73c0b8eaa7fe765ea1fbae8afb296ff2372dd5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-55","l":"Illustrations","u":"/asc/715/60/#h-55-illustrations","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f9a94db63fb026eb2f77eeeb6c6d454e99444066a74c9d2afc9788e2d2fa00e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-55","l":"Medicare Prescription Drug, Improvement, and Modernization Act","u":"/asc/715/60/#b-55-medicare-prescription-drug-improvement-and-modernization-act","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7382aaeb0ab07ee82a52fa4b832f4d77ae98db20504126585bc2e0d013048a91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-55","l":"Settlements, Curtailments, and Certain Termination Benefits","u":"/asc/715/60/#b-55-settlements-curtailments-and-certain-termination-benefits","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a5235a50c738add738295c6e3dfccaacb228f5e6c334c2a5d95dc9ff8f4df3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-55","l":"Split-Dollar Life Insurance Arrangements","u":"/asc/715/60/#b-55-split-dollar-life-insurance-arrangements","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abff4d512ff0e6d6d571e349dfe14a370d7074a3db5fad3c53d1c4e909a079a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-60-60","l":"Relationships","u":"/asc/715/60/#60-relationships","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3eecb7f5568be51d51cbd82a1795c9433b42c5937174f7c9784af93cdaddeda0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-60","l":"Business Combinations","u":"/asc/715/60/#h-60-business-combinations","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25842c362254994ba79d790100bf0b36a784dff95b26d7f7c8045f935bd279cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-60","l":"Consolidation","u":"/asc/715/60/#h-60-consolidation","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:671638552cc580634f9badb810e76f53e6936a0752ed515aa01f6352ae209c1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-60","l":"Extractive Activities—Mining","u":"/asc/715/60/#h-60-extractive-activities-mining","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4a28dbc8b2a2377ab340d5e4d54ef675d10becab995edba7926bb6228310c67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-60-60","l":"Regulated Operations","u":"/asc/715/60/#h-60-regulated-operations","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59a977ed1aa6cd787cfa0ea7e7ecaba9ada1263e9bf3f2de98823b9621c91f1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-60-65","l":"Transition and Open Effective Date Information","u":"/asc/715/60/#65-transition-and-open-effective-date-information","x":"715-60 Defined Benefit Plans—Other Postretirement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f2da0049eb0822374dc7dd89fc346ddb39515543cba9729758785fcedd3d661","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"715-70","l":"Defined Contribution Plans","u":"/asc/715/70/","x":"715 Compensation—Retirement Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f89a460fd24fb0eddb2bf49509e3a9a05d79936870347d88f2c18ab6d4077652","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-70-05","l":"Overview and Background","u":"/asc/715/70/#05-overview-and-background","x":"715-70 Defined Contribution Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba171952700232dc53b6af4dd033aa4e835b4e918b4bf838adcbce82670af475","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-70-15","l":"Scope and Scope Exceptions","u":"/asc/715/70/#15-scope-and-scope-exceptions","x":"715-70 Defined Contribution Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8577cbeb78348fc111ec154250bcff79fbde50b84fe7fb8bf01085b1942b9634","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-70-15","l":"Overall Guidance","u":"/asc/715/70/#h-15-overall-guidance","x":"715-70 Defined Contribution Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6365e91835f4bc305274eb5885d2a4afcf1a31f59823fc4400aa146c95976b5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-70-15","l":"Plans with Characteristics of both a Defined Contribution and a Defined Benefit Plan","u":"/asc/715/70/#h-15-plans-with-characteristics-of-both-a-defined-contribution-and-a-defined-benefit-plan","x":"715-70 Defined Contribution Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d6e6f0e8d9e3a787ebcbc2b5fb9f134b18343b850029884a7648564c5652f7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-70-35","l":"Subsequent Measurement","u":"/asc/715/70/#35-subsequent-measurement","x":"715-70 Defined Contribution Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6791b8d5780f955e75072cb0739f895aba7c2d83f6cd403c2dc50dfd6728177","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-70-35","l":"Defined Contribution Plans","u":"/asc/715/70/#h-35-defined-contribution-plans","x":"715-70 Defined Contribution Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b4849e92db22f417c06c49a85dfa363e49455fc231541a879b2e5ed20c971a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-70-50","l":"Disclosure","u":"/asc/715/70/#50-disclosure","x":"715-70 Defined Contribution Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a20428f28eab238f79f24ff16e6f56d577d63851b1b7de3fcd3a4d91fc7f6f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-70-55","l":"Implementation Guidance and Illustrations","u":"/asc/715/70/#55-implementation-guidance-and-illustrations","x":"715-70 Defined Contribution Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:213d1d6540c40479b786a4902352ce447425b0d47f7a95e8c1eb615dad9987f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-70-55","l":"Implementation Guidance","u":"/asc/715/70/#h-55-implementation-guidance","x":"715-70 Defined Contribution Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e54184129a8be142c12d0c3fcc4050ea8456513c00a7c0cdc79e2a2cbe544eb4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"715-80","l":"Multiemployer Plans","u":"/asc/715/80/","x":"715 Compensation—Retirement Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a9a7a57c36d9b7d4f7111bfc4bc025dd9f9bff09d436ec7e318c72cab77f1db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-80-05","l":"Overview and Background","u":"/asc/715/80/#05-overview-and-background","x":"715-80 Multiemployer Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc9a1293a2e619b60024fc2b7543258745a02837d2ba403e2bad37a29b3fcc78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-80-15","l":"Scope and Scope Exceptions","u":"/asc/715/80/#15-scope-and-scope-exceptions","x":"715-80 Multiemployer Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61fd85bea3e65237c9b2b11975deff2ca8de28f1c91cccd5d24ed824563fb0fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-80-15","l":"Overall Guidance","u":"/asc/715/80/#h-15-overall-guidance","x":"715-80 Multiemployer Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e217782b2337cda0bc24e38a721a68f7ee1de35edd665c5f037d6c7f5f0f6658","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-80-15","l":"Transactions","u":"/asc/715/80/#h-15-transactions","x":"715-80 Multiemployer Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6659c0c39167c0d4c6dc367aa5ebf6912f209c247065d72e8176ba60f4b657b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-80-35","l":"Subsequent Measurement","u":"/asc/715/80/#35-subsequent-measurement","x":"715-80 Multiemployer Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:323cae7456daaa63f7cb0b7877a9f454c3238e794c1ad06acb9d813d8dfc5358","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-80-50","l":"Disclosure","u":"/asc/715/80/#50-disclosure","x":"715-80 Multiemployer Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4d75318e9f72332014ff43c4d18cfebbea332f4541f9e483815b8054302e2af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-80-50","l":"Multiemployer Plans That Provide Pension Benefits","u":"/asc/715/80/#h-50-multiemployer-plans-that-provide-pension-benefits","x":"715-80 Multiemployer Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad13c3b27096db9ec45ff3be65faaa26992677992de98d261869ab4b00027c95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-80-50","l":"Multiemployer Plans That Provide Postretirement Benefits Other Than Pensions","u":"/asc/715/80/#h-50-multiemployer-plans-that-provide-postretirement-benefits-other-than-pensions","x":"715-80 Multiemployer Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b890fa5ec3fd256d37a8e8b3ff0a03617f867526fd93f06f41d489217654809","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-80-55","l":"Implementation Guidance and Illustrations","u":"/asc/715/80/#55-implementation-guidance-and-illustrations","x":"715-80 Multiemployer Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f4d52dc21ed4c33e75d8792d22c73e641112e95a306e42cd9265c8461f997c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-80-55","l":"Implementation Guidance","u":"/asc/715/80/#h-55-implementation-guidance","x":"715-80 Multiemployer Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b503b6c28a0ef75585308737329bdfaa887a84bf18de05873653259aba48901","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-80-55","l":"Illustrations","u":"/asc/715/80/#h-55-illustrations","x":"715-80 Multiemployer Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a9505819acc1e79a08bd3aaeb1237e7747f7a0930b12ed83732779531b61cf4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-80-65","l":"Transition and Open Effective Date Information","u":"/asc/715/80/#65-transition-and-open-effective-date-information","x":"715-80 Multiemployer Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14420fae2979e3362a14f37950c78ff225fa9e85b068d98281519bd29c65bbc0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"715-912","l":"Contractors—Federal Government","u":"/asc/715/912/","x":"715 Compensation—Retirement Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9d650f2b9d34f9848d08f251601a92850432a68a37fe52dbc7babd2a1a440d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-912-05","l":"Overview and Background","u":"/asc/715/912/#05-overview-and-background","x":"715-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:260dcc9ad6ea0c66e8c720ae97a84981014b928e182163657aa0b64e26f0531c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-912-15","l":"Scope and Scope Exceptions","u":"/asc/715/912/#15-scope-and-scope-exceptions","x":"715-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a07ff8ee1f7e5290a73908b8b20513c88c59747c597faa9c45f413e77043649","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-912-15","l":"Overall Guidance","u":"/asc/715/912/#h-15-overall-guidance","x":"715-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ef718a0227ad163cfc2b42258c9977642a3f8cd8a07cac8da8b5e9285668892","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-912-50","l":"Disclosure","u":"/asc/715/912/#50-disclosure","x":"715-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f6dbf54b09fe2be105e6b0892e692077155f7980b4b5d500b875a8d6b8aa676","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-912-50","l":"Contractors' Compensation and Postretirement Employee Benefit Costs","u":"/asc/715/912/#h-50-contractors-compensation-and-postretirement-employee-benefit-costs","x":"715-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a2dd64d0b85530c2e960c92ed176b3f33230f99e89b04099da9d921f7f1dd9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"715-930","l":"Extractive Activities—Mining","u":"/asc/715/930/","x":"715 Compensation—Retirement Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abdd3527f2d537da45f24c1e1422cd74e03f8197316f9e1a026988e9de782478","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-930-05","l":"Overview and Background","u":"/asc/715/930/#05-overview-and-background","x":"715-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ce305a65844849c51ee7c333ceb4f0aa463cf492e1a5a5b64435db75a7a6949","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-930-15","l":"Scope and Scope Exceptions","u":"/asc/715/930/#15-scope-and-scope-exceptions","x":"715-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c5daf450291ce1e6299cfd1cc88279a8654c91ebcefab881372bf23ced19d78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-930-15","l":"Overall Guidance","u":"/asc/715/930/#h-15-overall-guidance","x":"715-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1651f9d999f840d1ac1840ae45a2a0f9e9889584d86b79711bddc8742132ec50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-930-15","l":"Entities","u":"/asc/715/930/#h-15-entities","x":"715-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07439bdf665e3795ab58440ab62b0a46e620c9a331c8a6520b5affcffd3fd4c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-930-25","l":"Recognition","u":"/asc/715/930/#25-recognition","x":"715-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:239945bce40c8e5165ef6b05e2b4620d17515a520ac0ab2e4552e9646ae0063c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-930-45","l":"Other Presentation Matters","u":"/asc/715/930/#45-other-presentation-matters","x":"715-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbf10c800559b952abe1e5be988969f09d4553319fb6d9db83c5682ed7267611","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-930-50","l":"Disclosure","u":"/asc/715/930/#50-disclosure","x":"715-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:597827993d86acf7589692ce241d15239fdd3c196644ed0b3cec28fea18c26bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"715-958","l":"Not-for-Profit Entities","u":"/asc/715/958/","x":"715 Compensation—Retirement Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3870a2f8c10df67a0d2f8da436c93399aba7e39708492d05667436fa619f8e80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-958-05","l":"Overview and Background","u":"/asc/715/958/#05-overview-and-background","x":"715-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fcf969e7de890173d086c05e4c55f5ed00dea62c1364c97db6ca7f2ff953b86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-958-15","l":"Scope and Scope Exceptions","u":"/asc/715/958/#15-scope-and-scope-exceptions","x":"715-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad86dd4de567fcbd3bdadf3ac712f227ec832e5e19bed952ee1da078995c21b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-958-15","l":"Overall Guidance","u":"/asc/715/958/#h-15-overall-guidance","x":"715-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:035fd36f826395d9d5910d26e733990cc3a3d9548e12f48ed9f0117a239d6d0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-958-15","l":"Transactions","u":"/asc/715/958/#h-15-transactions","x":"715-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd57373943970b15ea41d09648a3f1396ff025590d1f17744835cf2af9e1c249","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-958-25","l":"Recognition","u":"/asc/715/958/#25-recognition","x":"715-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31a361f0bb4559a963bdb93d699a51ede763ebae072eafe6d2e46c61714eca79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-958-35","l":"Subsequent Measurement","u":"/asc/715/958/#35-subsequent-measurement","x":"715-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4f665d4bc3de22bbaf0b05596032a4b0af97254e93863f58cc1d1d8da2d98af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-958-45","l":"Other Presentation Matters","u":"/asc/715/958/#45-other-presentation-matters","x":"715-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6fc88b118282a849178bdd1d2d45ed700ddeb24c82afdd1029a945a2fcff138","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-958-50","l":"Disclosure","u":"/asc/715/958/#50-disclosure","x":"715-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60b1d471ee7ecd41d31aaabf1ff44e3ec6971adafbf1e81dc2b0a40e91db112a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/715/958/#55-implementation-guidance-and-illustrations","x":"715-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c184af54c6798a9b114e4d5c588eb33196febf49b2f05a8b4908c28985c91e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-958-55","l":"Implementation Guidance","u":"/asc/715/958/#h-55-implementation-guidance","x":"715-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b681047c1a15925adcacdd4667bc6fd8c5fbeed679387c842a327036f5f5ffb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-958-55","l":"Illustrations","u":"/asc/715/958/#h-55-illustrations","x":"715-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6923f84d842e9a3467f9c88954eee351ad38817d92fd8db686f69753af5f69bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-958-65","l":"Transition and Open Effective Date Information","u":"/asc/715/958/#65-transition-and-open-effective-date-information","x":"715-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63c8f5b9d691779cc83d52285abe44b81862e56749473d4658edf50d51c0f9f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"715-980","l":"Regulated Operations","u":"/asc/715/980/","x":"715 Compensation—Retirement Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6cf05675228a3f435111480c82a172df0a61d5d41927101d8e87ddf4b6c6ea6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-980-05","l":"Overview and Background","u":"/asc/715/980/#05-overview-and-background","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc7851508aa189c968eeeaab49751722b84a94d28354c416c124f70e158e7611","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-980-05","l":"Postretirement Pension Cost","u":"/asc/715/980/#h-05-postretirement-pension-cost","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:140d57a76701037df96a1cea15f9a9bd24e3d888d6ab33805dda8e8687195dae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-980-05","l":"Other Postretirement Benefit Cost","u":"/asc/715/980/#h-05-other-postretirement-benefit-cost","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e5e7ee922cc545d10c5591faf2daf7ce167954151ccbd78ee0b69936ba5e0fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-980-15","l":"Scope and Scope Exceptions","u":"/asc/715/980/#15-scope-and-scope-exceptions","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e998183b2b5c338f0b16d9d2f9853e81c910e98e68b7ee710549a405cd5cc93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-980-15","l":"Overall Guidance","u":"/asc/715/980/#h-15-overall-guidance","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1080ba78dbec20aef14dd4114e9a22b01b149bfa23dc565d3093db15ee61a42b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-980-25","l":"Recognition","u":"/asc/715/980/#25-recognition","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e89e3a507636da483f0118e89657f1e9986bebfbf302f033741a02dbf1dbc4b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-980-25","l":"Postretirement Pension Cost","u":"/asc/715/980/#h-25-postretirement-pension-cost","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d192bea393ad0aea66ccc2276b332d420edca1d21f1f6e2094fab83d561d183","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-980-25","l":"Other Postretirement Benefit Cost","u":"/asc/715/980/#h-25-other-postretirement-benefit-cost","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b698c13f4fa31c07a5656c01ff9ed5b8b4b787435094e12ef71116ef506345f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-980-45","l":"Other Presentation Matters","u":"/asc/715/980/#45-other-presentation-matters","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2004a15d4c6cb679001e59d8d6f9374c018285788b6a36a3802430383a94eeb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-980-50","l":"Disclosure","u":"/asc/715/980/#50-disclosure","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fd91b60decffc8c2d1c2562cffaf0c5744fbe886c61b3469882ca27f700954c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-980-50","l":"Regulatory Treatment of Postretirement Benefit Costs","u":"/asc/715/980/#h-50-regulatory-treatment-of-postretirement-benefit-costs","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c74050417357902c9fff89ca068b63a8119ee25f8545b0cd443415cfd8c2f36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"715-980-55","l":"Implementation Guidance and Illustrations","u":"/asc/715/980/#55-implementation-guidance-and-illustrations","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a80bb0549ed3bde79d53fc36cdaaaabb96469db5f86ecc1b05f3f574dafd0e89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-980-55","l":"Implementation Guidance","u":"/asc/715/980/#h-55-implementation-guidance","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc7bba9cf5a5416c3684b8ab79eab1b38fc9803e06f3b54a0214320b06adccb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"715-980-55","l":"Illustrations","u":"/asc/715/980/#h-55-illustrations","x":"715-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f048721bb88bacbb90d02afe07e7ad7ea1efb855a53a5c6d94e0e47402bdf4a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"718-10","l":"Overall","u":"/asc/718/10/","x":"718 Compensation—Stock Compensation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:696bf761dcaa111c0f8d7017a1fbd5e7d6de59ade1d5e51b70ca760498ff8184","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-05","l":"Overview and Background","u":"/asc/718/10/#05-overview-and-background","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e636da9c8f49f8ced007b0dad8db00522537bd55b28d8e87f85724b4d91cdc17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-10","l":"Objectives","u":"/asc/718/10/#10-objectives","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acfbef5c78e719254f648913f6ba7b51397776342326ab9a0116bd848ecefafc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-15","l":"Scope and Scope Exceptions","u":"/asc/718/10/#15-scope-and-scope-exceptions","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d661afb557db43bfe3adbabbc1f79843ed17361d4b7f8bc2e31d5ca00c77bde7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-15","l":"Overall Guidance","u":"/asc/718/10/#h-15-overall-guidance","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cf4cb10fe9d29c8d9b9a0db39b1f488e67303cdd26b9e9f46ce9aa39da08666","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-15","l":"Entities","u":"/asc/718/10/#h-15-entities","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf61baaa0171adcc1ec569919ef008ce335b5cdc96a81916fee4e7e49bdd5f0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-15","l":"Transactions","u":"/asc/718/10/#h-15-transactions","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae0d852ae4c755c1330b9d5ab92199a3cf208184767f35b32958c8ef819e17c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-25","l":"Recognition","u":"/asc/718/10/#25-recognition","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8575a6db97400ecdf7cbe96b832685d6a25a7e5695bad7d71aeb911cc0d5a42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-25","l":"Recognition Principle for Share-Based Payment Transactions","u":"/asc/718/10/#h-25-recognition-principle-for-share-based-payment-transactions","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cad50ea88482ee15b8f8583c7016d45b83ecaf5a5b57636824a3ca73b6d8233","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-25","l":"Determining the Grant Date","u":"/asc/718/10/#h-25-determining-the-grant-date","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:671a80a49e6dec14f4d844f56893c13eb2438434ef0e13abb76b90dfc872b87f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-25","l":"Determining Whether to Classify a Financial Instrument as a Liability or as Equity","u":"/asc/718/10/#h-25-determining-whether-to-classify-a-financial-instrument-as-a-liability-or-as-equity","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d2d2588e0af9cd2a7f33cfc840943860bb685a690cfa994cdce0e116c786282","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-25","l":"Market, Performance, and Service Conditions","u":"/asc/718/10/#h-25-market-performance-and-service-conditions","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:902b0679ec11108744edef24bee47c02c75a3a344cc7fffb21e1a01c1fda2c2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-25","l":"Payroll Taxes","u":"/asc/718/10/#h-25-payroll-taxes","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4060e02684099eccca180e1afa7bdd0d867473f89b53621df62e620da48f355","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-30","l":"Initial Measurement","u":"/asc/718/10/#30-initial-measurement","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43c1af9aeb31101b894f4f199faddd066f0e73e3a50b75e7096f3f312d4e0a0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-30","l":"Fair-Value-Based","u":"/asc/718/10/#h-30-fair-value-based","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21be18a51e439744fa6b3c2f160c432d798f8f8f633f90cdd37f6a4de334f010","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-30","l":"Measurement Objective—Fair Value at Grant Date","u":"/asc/718/10/#h-30-measurement-objective-fair-value-at-grant-date","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6ee9e4d1bb4ee6bbc42c12db391bc7759264b7a9fec7686eb59e1eeaced3b02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-30","l":"Factors or Restrictions That Impact the Determination of Fair Value at Grant Date","u":"/asc/718/10/#h-30-factors-or-restrictions-that-impact-the-determination-of-fair-value-at-grant-date","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b72cd52bed276ac1e2fbc3fc97f0ff7c3318e78e783f6deabba4dbb3ceb03252","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-30","l":"Nonpublic Entity—Calculated Value for Nonemployee Awards","u":"/asc/718/10/#h-30-nonpublic-entity-calculated-value-for-nonemployee-awards","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02af578f4595cdb49a04a5b78643bfdcb34b5bb37b01821c805582ef72a3f19c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-30","l":"Nonpublic Entity—Calculated Value","u":"/asc/718/10/#h-30-nonpublic-entity-calculated-value","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61291d93892bd8ce4d98eaae1a9b4545812ae5e535b3d1109a47b625a236eed0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-30","l":"Nonpublic Entity—Practical Expedient for Expected Term","u":"/asc/718/10/#h-30-nonpublic-entity-practical-expedient-for-expected-term","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee165b6c57b749dff9d66d49afab96f6347507ca905c6974f5cb901f13afafc6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-30","l":"Nonpublic Entity—Practical Expedient for Current Price","u":"/asc/718/10/#h-30-nonpublic-entity-practical-expedient-for-current-price","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ceac97833d5eb217a2e1e72d16afc2c422185bc39e4fa7d1bd27e823354aa6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-30","l":"Difficulty of Estimation","u":"/asc/718/10/#h-30-difficulty-of-estimation","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9cf7e3251f5b1021753d7a75ec76ad5111bd72fae9bad5aa2edfc249e7d92dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-30","l":"Reload and Contingent Features","u":"/asc/718/10/#h-30-reload-and-contingent-features","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d369c0222aab6bc5804c1052dab75a4fe7ef43e274b24386fa3a861d22abeb1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-30","l":"Requisite Service Period","u":"/asc/718/10/#h-30-requisite-service-period","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1a776834a2ad0725547acad20280daa5b18d0e9ca30dba57f450ff2daca7177","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-30","l":"Market, Performance, and Service Conditions","u":"/asc/718/10/#h-30-market-performance-and-service-conditions","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64e2d48711859f88089814ff6b89b69d86a955184c6597ebec44e754973f630c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-35","l":"Subsequent Measurement","u":"/asc/718/10/#35-subsequent-measurement","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cc8ed79899fa84a1ba4c7d498dcb8b1add9b930ee1399e0c351510d53afd342","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-35","l":"Recognition of Nonemployee Compensation Costs","u":"/asc/718/10/#h-35-recognition-of-nonemployee-compensation-costs","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e8106288f91476d74c57515304ec9fef90977b19cb47e31227e7af068333f30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-35","l":"Recognition of Employee Compensation Costs over the Requisite Service Period","u":"/asc/718/10/#h-35-recognition-of-employee-compensation-costs-over-the-requisite-service-period","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68c5f7ba862dc063ace942c7ccf94ec94b76429abdba68c7d046cd6a081f6c6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-35","l":"Estimating the Requisite Service Period for Employee Awards","u":"/asc/718/10/#h-35-estimating-the-requisite-service-period-for-employee-awards","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf02ac302d62634ad098c55028a7327c749923cce6312fea92fa5f98b5e2e5aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-35","l":"Graded Vesting Employee Awards","u":"/asc/718/10/#h-35-graded-vesting-employee-awards","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a474917093b78d6aeedffc9a11856033e3ee3bbeee061fa1aaf14ecd1e53cdb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-35","l":"Awards May Become Subject to Other Guidance","u":"/asc/718/10/#h-35-awards-may-become-subject-to-other-guidance","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01d4b2e1c8303828c2ad90f0958baf53b360b467f4b60beca53151d71f8d4374","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-35","l":"Change in Classification Due to Change in Probable Settlement Outcome","u":"/asc/718/10/#h-35-change-in-classification-due-to-change-in-probable-settlement-outcome","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:839e8b0b32a86b96943df451b85436b6eb87010a6f0cb820ff5b9577c879bb3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-45","l":"Other Presentation Matters","u":"/asc/718/10/#45-other-presentation-matters","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25f0d7bec612c9ccdb796abb4f656d2bee8a5d6aec64615fbb4904523bf34405","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-45","l":"Earnings per Share","u":"/asc/718/10/#h-45-earnings-per-share","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:099eb022ec090fda775ccac33906e2624ef1ef32d9cb8aa68141fce433385bd7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-45","l":"Classification of Assets Other Than a Note or a Receivable for Nonemployee Awards","u":"/asc/718/10/#h-45-classification-of-assets-other-than-a-note-or-a-receivable-for-nonemployee-awards","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:839aca053ff56833a3b69e66dae179b38b43119b0edfb78a36588c8cb330031e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-50","l":"Disclosure","u":"/asc/718/10/#50-disclosure","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12853eef704235b87ebaac36e7c2e6cc1b20dae8517e1229056231b37f99efb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/718/10/#55-implementation-guidance-and-illustrations","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e3d7958ee43d0d97da27d662e846c5c0b4804eaac3187bd36afb884fc7f12a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-55","l":"Implementation Guidance","u":"/asc/718/10/#h-55-implementation-guidance","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cabadb3c88e1fc6f35e083ae0209a61cd0ca23889f9e9363d90acffaf766f07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-55","l":"Illustrations","u":"/asc/718/10/#h-55-illustrations","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a59469a2f9c00fb13fe6404d04de2a38590540826c8821211a28633212365544","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-60","l":"Relationships","u":"/asc/718/10/#60-relationships","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4876bf666ea61ef7b72582b7439cd7ff8eea094126b52aed94c15a6e6c24fc04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-60","l":"Equity","u":"/asc/718/10/#h-60-equity","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:623e90e36b0bbf2a9b9023bfed935c329f1ac06df10448bdabebf682c8922294","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-60","l":"Business Combinations","u":"/asc/718/10/#h-60-business-combinations","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:799d646abfb116d261d71b1febaf19ee2e2fba6d84fef713d81cb3f386d91981","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-60","l":"Derivatives and Hedging","u":"/asc/718/10/#h-60-derivatives-and-hedging","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:627441e410aeb06e6a164650b350e4275b54efce6c071e210157c463c4b21df3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-65","l":"Transition and Open Effective Date Information","u":"/asc/718/10/#65-transition-and-open-effective-date-information","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9845e7abe7597c0c86b10deed3327f0e77c982b9eaa6c58900d35502c054909","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-65","l":"Transition Related to Accounting Standards Update No. 2024-01, <em class=\"ph i\">Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards</em>","u":"/asc/718/10/#h-65-transition-related-to-accounting-standards-update-no-2024-01-em-class-ph-i-compensation-stock-compensation-topic-718-scope-application-of-profits-interest-and-similar-awards-em-","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19180d6d4bbb6428ac0fa5af576acea8b60bf369ccc7f35eeb3e37f93c069fe9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-S00","l":"Status","u":"/asc/718/10/#sec-00-status","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef40e8151d277e797f7880dc5a2b7fd2c9933b34f7c7d5fdc035bfa314c1c65b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-S15","l":"Scope and Scope Exceptions","u":"/asc/718/10/#sec-15-scope-and-scope-exceptions","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c5579d47f34c50c515229b9c1aca5315a91ab3b44f87e52246cc4e3318c56a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S15","l":"Applicability of Topic 718 to Share-Based Transactions with Nonemployees","u":"/asc/718/10/#h-S15-applicability-of-topic-718-to-share-based-transactions-with-nonemployees","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:317aa6cc05667c91ec2caa05f4881e6b84e02d46c9b7859647bc0d59e261abf4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-S25","l":"Recognition","u":"/asc/718/10/#sec-25-recognition","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3d7cef03456213501517ea6505535ad07241013d9b229b286a89d3a0aed7d03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S25","l":"Escrowed Share Arrangements and the Presumption of Compensation","u":"/asc/718/10/#h-S25-escrowed-share-arrangements-and-the-presumption-of-compensation","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09911305f43f30c7711b26d6eb561f92c4b95cd7f0934faf621602695c410855","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-S30","l":"Initial Measurement","u":"/asc/718/10/#sec-30-initial-measurement","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17abae94f7ae387ed3a707dbe4aa5c2043406dc5160b38f1d7528d575be6182f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S30","l":"Initial Carrying Amount of Certain Employee Share-Based Payment Arrangements with Redemption Provisions","u":"/asc/718/10/#h-S30-initial-carrying-amount-of-certain-employee-share-based-payment-arrangements-with-redemption-provisions","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfae8f3964aaf077a4f6cadd8b27f6bacee21b27ef5f5454bb0e8f1db8dc1294","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-S45","l":"Other Presentation Matters","u":"/asc/718/10/#sec-45-other-presentation-matters","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6790e1d130ddac6e0d39f2dde19e74002c51b5bbee0d27ce270a52bd225503b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S45","l":"Presentation of Compensation Expense Associated with Share-Based Payment Arrangements","u":"/asc/718/10/#h-S45-presentation-of-compensation-expense-associated-with-share-based-payment-arrangements","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1ef8c2f14b065c7c184ee2ee0434453dfb186bc79961ff0ef8c3ce83cf29628","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S45","l":"Consideration of Redemption Features on Classification of Certain Employee Share-Based Payment Awards","u":"/asc/718/10/#h-S45-consideration-of-redemption-features-on-classification-of-certain-employee-share-based-payment-awards","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:066519bf4faf1ca117275883df7960eaa372cc73f83930f9a46a444eda46312b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-S50","l":"Disclosure","u":"/asc/718/10/#sec-50-disclosure","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2ea1b91b6a8e91b92ae1fd8885712feed13cc43b1813cbf69d14d427d965203","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S50","l":"Disclosures Upon Becoming a Public Entity","u":"/asc/718/10/#h-S50-disclosures-upon-becoming-a-public-entity","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85d1215d81ef86255020fe3f22df221308ded5bfb6a70964dc55a0fb66fbd732","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S50","l":"Changes in Valuation Technique or Model Used to Value Instruments","u":"/asc/718/10/#h-S50-changes-in-valuation-technique-or-model-used-to-value-instruments","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef15f31fb7bb582aec567769639b42910ce40cf9eb847159039745d0f4d975f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S50","l":"Changes in Assumptions Used in Valuation Models","u":"/asc/718/10/#h-S50-changes-in-assumptions-used-in-valuation-models","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13ccd129076950676166dbf5e353867fc841f403fd41c39a21718552b05d7dc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S50","l":"Expected Volatility Assumptions","u":"/asc/718/10/#h-S50-expected-volatility-assumptions","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ff2ccad64f4be4b2f91674fd614c26d9b26960b58cf2ee4caceb4eb99de6da3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S50","l":"Expected Term","u":"/asc/718/10/#h-S50-expected-term","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e37cfb7c32e7840e0d358f5664d43d6330f3e30e2baf177f3e093f1ccf7e6461","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S50","l":"First Time Adoption of Topic 718 in an Interim Period","u":"/asc/718/10/#h-S50-first-time-adoption-of-topic-718-in-an-interim-period","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fb21ebebdb658dcd768375d2acaa14d1643cc750a3c9abba37b1a210c7f2aa9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S50","l":"Modification of Employee Share Options Before Adoption of Topic 718","u":"/asc/718/10/#h-S50-modification-of-employee-share-options-before-adoption-of-topic-718","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:256d9bbb18bccfc071f8264c3433a37f711063b2671d9f58dbc791360d230697","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/718/10/#sec-55-implementation-guidance-and-illustrations","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f77d0883a748f83f7a50f19fa29a817598988dd1ea1dddcf075494f3684299c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S55","l":"Accounting Issues Upon Transition from Nonpublic to Public Entity","u":"/asc/718/10/#h-S55-accounting-issues-upon-transition-from-nonpublic-to-public-entity","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:042945dea7f937332f38702309a71d9a070eed5c79da36113995fdcc0f78bf5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S55","l":"Valuation Methods","u":"/asc/718/10/#h-S55-valuation-methods","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8a34f1814133226a00c2a91ac6eb348930a9e25186e5236e0624f2856d94cc9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S55","l":"Certain Assumptions Used in Valuation Methods","u":"/asc/718/10/#h-S55-certain-assumptions-used-in-valuation-methods","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76156f560b48d15f61435012d3689fb814bbf85c428b237e9468e6c7f5dc8b9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S55","l":"Modification of Employee Share Options Before Adoption of Topic 718","u":"/asc/718/10/#h-S55-modification-of-employee-share-options-before-adoption-of-topic-718","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a2cb2774ef36efce7e0a85887efdd7ab68b27d93b37f4cf19b58f5c14778d42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S55","l":"Application of the Measurement Provisions of Topic 718 to Foreign Private Issuers","u":"/asc/718/10/#h-S55-application-of-the-measurement-provisions-of-topic-718-to-foreign-private-issuers","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ca0d3041895e83fc93786449dd60c1cb20f4cfb16c6379b8ee5a8ac20dcf0cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-S60","l":"Relationships","u":"/asc/718/10/#sec-60-relationships","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1477d4f1d5ed6350b73214e890bcc503a545d0782c4accc7ce795b0eb61e1a1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S60","l":"Accounting by an Investor for Stock-Based Compensation Granted to Employees of an Equity Method Investee","u":"/asc/718/10/#h-S60-accounting-by-an-investor-for-stock-based-compensation-granted-to-employees-of-an-equity-method-investee","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c931af22001739e0c6bdb4f0c2204fdde967662005fbb53c09ba1779b668eed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-10-S99","l":"SEC Materials","u":"/asc/718/10/#sec-99-sec-materials","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5eb1140aadfb734ccfcbf83da0557d38d800e56ef96ff787101734e8f1fe8c02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-10-S99","l":"SEC Staff Guidance","u":"/asc/718/10/#h-S99-sec-staff-guidance","x":"718-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af3ea20dd87fe3672be9c0a95114fa7837adaeaa72369e7ff489bdc32e0c0412","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"718-20","l":"Awards Classified as Equity","u":"/asc/718/20/","x":"718 Compensation—Stock Compensation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a413f99e922dc386e79a86841bc7303e9e018063fb2e05dd562392445737a1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-20-05","l":"Overview and Background","u":"/asc/718/20/#05-overview-and-background","x":"718-20 Awards Classified as Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc2e4db9310a6f9b2d1e899a9fdca290cdd96461c7de8a3bce7a546aca3283df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-20-15","l":"Scope and Scope Exceptions","u":"/asc/718/20/#15-scope-and-scope-exceptions","x":"718-20 Awards Classified as Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71899372ac9065cafcb796795ece6d5cb7ca951449b77b56ec7a6eaa3a1035b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-20-15","l":"Overall Guidance","u":"/asc/718/20/#h-15-overall-guidance","x":"718-20 Awards Classified as Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c36c7f2e674b18fd1415615b644988fb080317f12091667f5b73df310268c234","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-20-15","l":"Transactions","u":"/asc/718/20/#h-15-transactions","x":"718-20 Awards Classified as Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4d7a20c5caf0eddfa4007bb6a4089d86a7a6d20cb5aa89c69c47135b8f61512","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-20-35","l":"Subsequent Measurement","u":"/asc/718/20/#35-subsequent-measurement","x":"718-20 Awards Classified as Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb7f5c9c8a5138de0eb7570b06894c5db7e2686956c77c93b7c485c0ddc98d30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-20-35","l":"Fair Value Not Reasonably Estimable","u":"/asc/718/20/#h-35-fair-value-not-reasonably-estimable","x":"718-20 Awards Classified as Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a39b100bb8ee560d2d6b4dd27d7c01899a5cc48ca40647dc460a258c88d5da58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-20-35","l":"Contingent Features","u":"/asc/718/20/#h-35-contingent-features","x":"718-20 Awards Classified as Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3887c06ad12c2651319a8ca4ec7cb68f28c23f11a8e308317bb7df1343553098","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-20-35","l":"Modification of an Award","u":"/asc/718/20/#h-35-modification-of-an-award","x":"718-20 Awards Classified as Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:878b420e098524cc4cd0a4dde94c3c8514cec84bbbe52ded1399e2f27155e0cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/718/20/#55-implementation-guidance-and-illustrations","x":"718-20 Awards Classified as Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc872db4f97c35c864e83a67b8ce6f6e099907d68832f2d1ebdcd4375899e10d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-20-55","l":"Implementation Guidance","u":"/asc/718/20/#h-55-implementation-guidance","x":"718-20 Awards Classified as Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bceb9f387fcd6133ed919b3138d16c688de05116d5ce18af5917181f0598eb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-20-55","l":"Illustrations","u":"/asc/718/20/#h-55-illustrations","x":"718-20 Awards Classified as Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0493dc24c4b95ec7712ae1028a67fccf2ce5fb8372ee91c787c6f0f13cce04b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-20-65","l":"Transition and Open Effective Date Information","u":"/asc/718/20/#65-transition-and-open-effective-date-information","x":"718-20 Awards Classified as Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42c3bf71f286b907c6632ff1eb1bde33ed30d145c50c7b6ba2bc5f4af89b7843","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"718-30","l":"Awards Classified as Liabilities","u":"/asc/718/30/","x":"718 Compensation—Stock Compensation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82d9f04f3fd72ff4bdd8ffaf71d64176c57a9d5a9f7a6e80297f312eaeda5160","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-30-05","l":"Overview and Background","u":"/asc/718/30/#05-overview-and-background","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91a5c3e670a38fb4958b6aa31f8b0d26cfb1c111d825084f290d1a404494c5c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-30-15","l":"Scope and Scope Exceptions","u":"/asc/718/30/#15-scope-and-scope-exceptions","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95266374be4a2b9d1bb5c6891a62aee2bf11d7fea7e3b00720999f0fab78a51a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-30-15","l":"Overall Guidance","u":"/asc/718/30/#h-15-overall-guidance","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01dd092cc0c8ad8ad28fc2990ac87509db104dbd7b888b1f5a22add25f164e0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-30-15","l":"Transactions","u":"/asc/718/30/#h-15-transactions","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:453b75099817e835093a5accdacab883bd0e4dd82f3f8f6056bf876c31ea7f79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-30-30","l":"Initial Measurement","u":"/asc/718/30/#30-initial-measurement","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:befc8c9bdddd2503112257969722267dc4a641a2e2a4aa523adc829300c3b796","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-30-30","l":"Measurement Objective and Measurement Date","u":"/asc/718/30/#h-30-measurement-objective-and-measurement-date","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e0edd30b64db7906d1ab5a90f840d9a8305a53be2ea3316066f4c40d2f280e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-30-35","l":"Subsequent Measurement","u":"/asc/718/30/#35-subsequent-measurement","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:989e9489c6436adef84f51ca10f8a932b6bb4434618518d041b45287845961c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-30-35","l":"Measurement","u":"/asc/718/30/#h-35-measurement","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd825d16af0bcd966d1613d4c84a4f09bc1730488cdcae32f60db56a3ed748a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-30-35","l":"Modification of an Award","u":"/asc/718/30/#h-35-modification-of-an-award","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07a97e904f6e2fa29bfaabe17988f163af02b1bca4830feedcd542597cccb213","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/718/30/#55-implementation-guidance-and-illustrations","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45dcc34e238ce87c1d4753132a14552a6179628daec66f6dbc5ef69aaec0ee50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-30-55","l":"Illustrations","u":"/asc/718/30/#h-55-illustrations","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a89a2a0b139f86e5f1166e26479d02f03f93434840851214bf92cc85e8d4546b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-30-S00","l":"Status","u":"/asc/718/30/#sec-00-status","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90f0c86a5f6e7bf022c22f802fe9af8f4968d3ab526302bd12ed2727944048ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-30-S55","l":"Implementation Guidance and Illustrations","u":"/asc/718/30/#sec-55-implementation-guidance-and-illustrations","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fda26543defb5923b4c30f81dd99fe6ae33c5aba51ccbb70300897cfcb87c9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-30-S55","l":"Certain Redeemable Financial Instruments Issued in Conjunction with Share-Based Payment Arrangements","u":"/asc/718/30/#h-S55-certain-redeemable-financial-instruments-issued-in-conjunction-with-share-based-payment-arrangements","x":"718-30 Awards Classified as Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52c0272694543f5d8fb9d1e40c2b9cade4856050b8ab9c01be7582b973c4f40d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"718-40","l":"Employee Stock Ownership Plans","u":"/asc/718/40/","x":"718 Compensation—Stock Compensation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0241138b83dd114a07236c7b1b4e610c2d0879af022a30247ae814f6ce7fef28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-40-05","l":"Overview and Background","u":"/asc/718/40/#05-overview-and-background","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba37133cc8513f35f6f89bc349c400bebda839cc15fefd19e6d7aafc738e9402","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-05","l":"Leveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-05-leveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6a0e2aa88333dfe5b34c5160965e49155b90ccb0f2896c5e648b8ae2e1c3200","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-05","l":"Nonleveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-05-nonleveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:218209124f9ccd3a763f88686731b771e0cd19278941dd7904c5b221d5547697","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-40-15","l":"Scope and Scope Exceptions","u":"/asc/718/40/#15-scope-and-scope-exceptions","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b91b43d82c951b423e7a637023c37cda8311a62e0a666d19a42f038b4244d78a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-15","l":"Overall Guidance","u":"/asc/718/40/#h-15-overall-guidance","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8124b5ddf22ce9c66f2dd38e1cee7c37cab99cd62fd07070026c97df18984aaa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-15","l":"Entities","u":"/asc/718/40/#h-15-entities","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c25c93181ba6a19643ebe6e2200e0a735d6d445c61704cf1171f849f60c3636b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-15","l":"Transactions","u":"/asc/718/40/#h-15-transactions","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ef9f1b07f4c1f0363d429ef1d233c7a96c86c434cc70c0126bdaf2d9f422aa3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-15","l":"Other Considerations","u":"/asc/718/40/#h-15-other-considerations","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecdddb14a3ebc738327d89e61bf5006eaca9232199f55bfb9a6d92de85acd435","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-15","l":"Leveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-15-leveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2538251dffbd4ac58ab2012ff843167374dc25bb5ba97691ac54a3b6fcca8aa7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-15","l":"Nonleveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-15-nonleveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:392e20a1194f1c027e39d3c24332b5d2f3c20295d936b396e1d872755fc70664","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-40-25","l":"Recognition","u":"/asc/718/40/#25-recognition","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:885f75d5356ee0fb06d246176da48e5a80c2191514a806eb40b83aba6cca5597","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-25","l":"Stock with a Put Option or a Guaranteed Redemption Price","u":"/asc/718/40/#h-25-stock-with-a-put-option-or-a-guaranteed-redemption-price","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e470cc3cef5e65631e12dd66bc38aeaa728f4d87c4f5b185ec09e8ae77eb7a56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-25","l":"Pension Reversion Employee Stock Ownership Plans","u":"/asc/718/40/#h-25-pension-reversion-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5a12e804d7cdf273f0ab74c6baa9ba7110a058cbf2240cd1ff75cfa71b6577e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-25","l":"Leveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-25-leveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32f498e3bd4d7164195ecaa091119305d05f8c3fe97c261d2cf6c1f89f07ba3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-25","l":"Debt Financing","u":"/asc/718/40/#h-25-debt-financing","x":"Leveraged Employee Stock Ownership Plans · 718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff6b482a740932fa1ee76afd717004482a656170e4d89c93efa7fdbfd308c90e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-25","l":"Purchase of Shares by a Leveraged Employee Stock Ownership Plan","u":"/asc/718/40/#h-25-purchase-of-shares-by-a-leveraged-employee-stock-ownership-plan","x":"Leveraged Employee Stock Ownership Plans · 718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9779b7874b2612221aee177bca487bd102a2d6a81f616bdcff6923ee927bf2cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-25","l":"Release of Leveraged Employee Stock Ownership Plan Shares","u":"/asc/718/40/#h-25-release-of-leveraged-employee-stock-ownership-plan-shares","x":"Leveraged Employee Stock Ownership Plans · 718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2826a1545a5ee6d8f353b2d18cb602f06f4d2b1f4154ec1c3bd169f0409b1428","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-25","l":"Dividends on Employee Stock Ownership Plan Shares","u":"/asc/718/40/#h-25-dividends-on-employee-stock-ownership-plan-shares","x":"Leveraged Employee Stock Ownership Plans · 718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfb205e5b37debb535322c76c5168e82e88936f2cf9832e10a733815d511f897","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-25","l":"Nonleveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-25-nonleveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1375bacc0aa07f4417249f22da3f556e4372d088305e98e55ae088e16acac13a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-25","l":"Contribution of Shares to the Employee Stock Ownership Plan","u":"/asc/718/40/#h-25-contribution-of-shares-to-the-employee-stock-ownership-plan","x":"Nonleveraged Employee Stock Ownership Plans · 718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2a13495763dbb5042d5fff9adb1beee71d03d05891ebe14bca35f39bb2b7ab1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-25","l":"Shares Allocated by Year-End","u":"/asc/718/40/#h-25-shares-allocated-by-year-end","x":"Nonleveraged Employee Stock Ownership Plans · 718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9288b6bc0ecece8925cee8e3b8bac8c8445fdbc740fe7301002a260b1efc3488","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-40-30","l":"Initial Measurement","u":"/asc/718/40/#30-initial-measurement","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e632d1b8decc801592400a3d128c19330f0df1a84cc54f23ed8c6678d35b06e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-30","l":"Leveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-30-leveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b468ac80c2a86b297e203dade87324a4cc325dcad92bad7facb16a4fcf6d1999","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-30","l":"Nonleveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-30-nonleveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd7672b4267847d21f48288999c86385beda8f8b63d934c9f3a8e4509c70a168","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-40-35","l":"Subsequent Measurement","u":"/asc/718/40/#35-subsequent-measurement","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fe41ceaae18df3d20c64b65549900eba34d61be8ef5b3fba46e8c8fc6511ea5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-35","l":"Leveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-35-leveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:786afccb5730b6b6bd688c1ce15cb15285c27725d4ad0a2decafa99b216b0ebf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-35","l":"Debt Repayment","u":"/asc/718/40/#h-35-debt-repayment","x":"Leveraged Employee Stock Ownership Plans · 718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccffa923edcd53974ef06f4f6e978f457a0b667e1d03f452fe47a83da0689134","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-40-40","l":"Derecognition","u":"/asc/718/40/#40-derecognition","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13744f2914fe32ef3637295f565ec075ff2813828cd66341fe8f5805c04fbe67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-40","l":"Leveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-40-leveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:192729277bd73a1e4f18376df6d6ea198c4274b363b666a2e1dd2b4ea886d1f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-40","l":"Plan Termination","u":"/asc/718/40/#h-40-plan-termination","x":"Leveraged Employee Stock Ownership Plans · 718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f59e61d2a1cd0ff547b145ac5f4ecdbebab2e46ccf4f48e7c2d54c542e5eb66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-40-45","l":"Other Presentation Matters","u":"/asc/718/40/#45-other-presentation-matters","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbe65fb4d65b77a4ac7edb901523833f747472904f5a64ed00547a7a0b0aaf0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-45","l":"EPS","u":"/asc/718/40/#h-45-eps","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adadcbfaad6609af20c01e4b1caca269549747161e587b8127093737f71b187b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-45","l":"Issuance of Shares or the Sale of Shares to an Employee Stock Ownership Plan","u":"/asc/718/40/#h-45-issuance-of-shares-or-the-sale-of-shares-to-an-employee-stock-ownership-plan","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:704af6940e533327e052209da2ea3851fa6324f0267578fbb3cf34bcc7e2758b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-45","l":"Leveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-45-leveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4d2aae65537dfc9ca10339d66b517549413a933380a500b861bab62d672e708","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-45","l":"Nonleveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-45-nonleveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a4674d803b6d9541c21c65a40f1fa9ced8afb1e1a14d2f7485b346d4237aa41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-40-50","l":"Disclosure","u":"/asc/718/40/#50-disclosure","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8906762b83eb52c0491ed6233211182318956435694cc1b2affa0eaf2d038c44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/718/40/#55-implementation-guidance-and-illustrations","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bf4720cc0f465a1cb9152b6e61c9f7d9b5132a68a14ea0681e1ae3686853a72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-55","l":"Illustrations","u":"/asc/718/40/#h-55-illustrations","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fb16228f1a63c43d0c12a4adb449c71ac5f5197c4463a99c781a397e1ca47b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-55","l":"Leveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-55-leveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9906bcd76b352a1e2913cdc6843d7eb9370fc30f6ef56e88be31103aabcaf4e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-55","l":"Nonleveraged Employee Stock Ownership Plans","u":"/asc/718/40/#b-55-nonleveraged-employee-stock-ownership-plans","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d43e307a7fc0c7b1d91ec55cc31bda8e2afb216c81956973ae68632f93f0eb37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-40-60","l":"Relationships","u":"/asc/718/40/#60-relationships","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b4b4a41ab43b1bed07223cc9c6b25a22fd077dc81d28b26e5388bdbf5cbde64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-40-60","l":"Compensation—Stock Compensation","u":"/asc/718/40/#h-60-compensation-stock-compensation","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:503c60e2bf5c513ec91e4679fa23229f408b5c4b530ff8973c920ee8c8575e50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-40-65","l":"Transition and Open Effective Date Information","u":"/asc/718/40/#65-transition-and-open-effective-date-information","x":"718-40 Employee Stock Ownership Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9302a24b2a95db1337d8255e32051aec0d831d4b5f24db1a51de31974efd3b31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"718-50","l":"Employee Share Purchase Plans","u":"/asc/718/50/","x":"718 Compensation—Stock Compensation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:854464f1a4bda76e6b0eb58a27581e208c9e658bf1ed7fdeb2d663d787f393fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-50-05","l":"Overview and Background","u":"/asc/718/50/#05-overview-and-background","x":"718-50 Employee Share Purchase Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8780280af13700ea2d4e535b2e84d0bcbe0ec502eb2b5771b8649fee61e6227","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-50-15","l":"Scope and Scope Exceptions","u":"/asc/718/50/#15-scope-and-scope-exceptions","x":"718-50 Employee Share Purchase Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1c9fbd68e0ee2ca723964bf4a85477e8460ce33df7f4e097a806c82609d4832","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-50-15","l":"Overall Guidance","u":"/asc/718/50/#h-15-overall-guidance","x":"718-50 Employee Share Purchase Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3cf96a16c8f9794c2e3570eb92b077c3e4dfa466a04fee5db175a8284ba529c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-50-15","l":"Entities","u":"/asc/718/50/#h-15-entities","x":"718-50 Employee Share Purchase Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b54f0be4d7c095971b19b525de31d2304526f4b221e2829db295ff8470cf29fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-50-25","l":"Recognition","u":"/asc/718/50/#25-recognition","x":"718-50 Employee Share Purchase Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c36797c931d7c22c8be8a6b443339d848cbe1c5d837d7f4641e6a271dca0a229","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-50-30","l":"Initial Measurement","u":"/asc/718/50/#30-initial-measurement","x":"718-50 Employee Share Purchase Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:deeab092f508026a1095cf1106c7fdef2ea2a7f8b8ef830aa8a0ddd07c750ae5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-50-30","l":"Look-Back Plans","u":"/asc/718/50/#h-30-look-back-plans","x":"718-50 Employee Share Purchase Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba426d55356f7f5d451387a867186e5a3445047c0ed23c415f7d9047a38dc239","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-50-35","l":"Subsequent Measurement","u":"/asc/718/50/#35-subsequent-measurement","x":"718-50 Employee Share Purchase Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1db15c073e5118d8db4e97cbb09df82d8624725cf95206068c8848f36934c135","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-50-55","l":"Implementation Guidance and Illustrations","u":"/asc/718/50/#55-implementation-guidance-and-illustrations","x":"718-50 Employee Share Purchase Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbbb0323ee82444e8db20c26410c92fe83835b1a7aba19c2eeade34e9af915dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-50-55","l":"Implementation Guidance","u":"/asc/718/50/#h-55-implementation-guidance","x":"718-50 Employee Share Purchase Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c6f87b16be15665400f9340ac98f13fc8ba168fa07f9900c4b9f6a7d15f2411","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-50-55","l":"Illustrations","u":"/asc/718/50/#h-55-illustrations","x":"718-50 Employee Share Purchase Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf1ea97b35a5e69d2962a227c33f5fb09daaa5311a7545bf3a45505cb0dba0b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"718-740","l":"Income Taxes","u":"/asc/718/740/","x":"718 Compensation—Stock Compensation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71963aa7483557990861c64902d792764fe7b00c43eeac11bb060fcd6be12e6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-740-05","l":"Overview and Background","u":"/asc/718/740/#05-overview-and-background","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32be886fa40f7d75b3d02c51cbf8c67baf37365b70b264617fdc8b9c6a4248cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-740-15","l":"Scope and Scope Exceptions","u":"/asc/718/740/#15-scope-and-scope-exceptions","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7036464ef85f3ce8dd16b16924d5db6e016e184fd39c73442c351f36dcf470f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-740-15","l":"Overall Guidance","u":"/asc/718/740/#h-15-overall-guidance","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c2516a00e0d3ef88641fb40c1c1c5e929018a9faed0c972acc8dcbd25107d90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-740-15","l":"Transactions","u":"/asc/718/740/#h-15-transactions","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73193cb9ab7271e72a44e17a543dc93de206cb043784389ed5db7e8994c4bc09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-740-25","l":"Recognition","u":"/asc/718/740/#25-recognition","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bb50bcd70e0937e8a654b040901d19f4ebe298673986101082fe4ff09f33539","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-740-25","l":"Determination of Temporary Differences","u":"/asc/718/740/#h-25-determination-of-temporary-differences","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ead21782401e787c87ccfb9d83f2114e2bd62a6ac5570a2ce71ec42f4711980f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-740-30","l":"Initial Measurement","u":"/asc/718/740/#30-initial-measurement","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7454d57f78b0d78d76e7448789acb2bb2f39c3a1f150524342c3836ddff0624e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-740-35","l":"Subsequent Measurement","u":"/asc/718/740/#35-subsequent-measurement","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:453858565a5196dec67e57068c1363fa7e0454c04122c13eb325381d0d6382d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-740-35","l":"Treatment of Tax Consequences When Actual Deductions Differ from Recognized Compensation Cost","u":"/asc/718/740/#h-35-treatment-of-tax-consequences-when-actual-deductions-differ-from-recognized-compensation-cost","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e26f051fc108af1fb8a04ef7dc3f135e30a214718389cabc91408529b4c57b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-740-45","l":"Other Presentation Matters","u":"/asc/718/740/#45-other-presentation-matters","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d240530a6c384ea551e922b5f1f09c07d20469c4b934090120842672198baf13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-740-45","l":"Employee Stock Ownership Plans","u":"/asc/718/740/#h-45-employee-stock-ownership-plans","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5e5c954a0cb8bb3780ace24d454fb404653d1318502a0aa4ebf5d4af6765ac9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-740-45","l":"Tax Benefits of Dividends on Share-Based Payment Awards to Employees","u":"/asc/718/740/#h-45-tax-benefits-of-dividends-on-share-based-payment-awards-to-employees","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea1617846b3498867437a29325a98c3ea30a1949ed15a0a488adee854e319aef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-740-50","l":"Disclosure","u":"/asc/718/740/#50-disclosure","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ddd99fc94e7c73f995a6266e1a0138aff721817db0e489700998e426ce7a562","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-740-65","l":"Transition and Open Effective Date Information","u":"/asc/718/740/#65-transition-and-open-effective-date-information","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efd9ed5597bccbca0286af95ca661e554d8af22cff939fc61ade1f06f1f6e8c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"718-740-S55","l":"Implementation Guidance and Illustrations","u":"/asc/718/740/#sec-55-implementation-guidance-and-illustrations","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29bcca43b48b0bb92b31d9f717b2f38ba471bba2ccb68520d5789814d98e6b89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"718-740-S55","l":"Accounting for Income Tax Effects of Share-Based Payment Arrangements Upon Adoption of Topic 718","u":"/asc/718/740/#h-S55-accounting-for-income-tax-effects-of-share-based-payment-arrangements-upon-adoption-of-topic-718","x":"718-740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:769c45ffc2dd1cd6c794d74385310720a0935d701c6bd28043bc3568e91c0434","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-10","l":"Overall","u":"/asc/720/10/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74d498338cfc2f9a34c738d91906db3a4ee76ab637e1fdc73183bcf227dd0a1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-10-05","l":"Overview and Background","u":"/asc/720/10/#05-overview-and-background","x":"720-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f40c1b7a4eb68cb9a50cf731a235a201079e29e68ae5f770cbdacc5d97bcb279","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-15","l":"Start-Up Costs","u":"/asc/720/15/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74f0d6da30132c56cabdd0124e1028d8db6c5589f8a6977b546526e1f13f2e2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-15-05","l":"Overview and Background","u":"/asc/720/15/#05-overview-and-background","x":"720-15 Start-Up Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92f6c1ae2c995bd2b2057091065f4c4fa2bc288bbeb41ab4940cc52aacfbd929","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-15-15","l":"Scope and Scope Exceptions","u":"/asc/720/15/#15-scope-and-scope-exceptions","x":"720-15 Start-Up Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2cd04465e28c689660d47832a0eff1e2c379f607d460c7277eb8499fd7cd72f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-15-15","l":"Entities","u":"/asc/720/15/#h-15-entities","x":"720-15 Start-Up Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a76391bd62285433741adb3defd1d4ff0f425788719090ee570ad0e1a3112ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-15-15","l":"Transactions","u":"/asc/720/15/#h-15-transactions","x":"720-15 Start-Up Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd1cd451535340b4c5ca35b5c48551a7952dd98a052871e6aea063c0f43d7a52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-15-25","l":"Recognition","u":"/asc/720/15/#25-recognition","x":"720-15 Start-Up Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6cbed23840034a1b1cc55ce35a53648c0c578ee53b1ecc8444db0d0325ada6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-15-55","l":"Implementation Guidance and Illustrations","u":"/asc/720/15/#55-implementation-guidance-and-illustrations","x":"720-15 Start-Up Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39d85dee5227c4436ba912bd009ee21115b21e9f3ce826d087c278ab27ef7351","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-15-55","l":"Implementation Guidance","u":"/asc/720/15/#h-55-implementation-guidance","x":"720-15 Start-Up Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c65d2714b9cfdc0d868eac1f2d8adcf5bf41555d64d0c67d6c826729ae03483","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-15-55","l":"Illustrations","u":"/asc/720/15/#h-55-illustrations","x":"720-15 Start-Up Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4914b9635ee6ac3f74bb00e0d71d2a336d0c4c697751518c916f45ae6f624ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-20","l":"Insurance Costs","u":"/asc/720/20/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb9d65f5865818774a5fbbd8d59ee3ed4f9d90254df28c0152be2ee702e15498","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-20-05","l":"Overview and Background","u":"/asc/720/20/#05-overview-and-background","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce2572473a2867913ebafe1b17a3b1995663b2017e1635a563b5dadcd864b319","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-05","l":"Retroactive Contracts","u":"/asc/720/20/#b-05-retroactive-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aa1f08ec5b81bc9d4ff8dc02c6a506d276bc377078f479651f8045ce261b6ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-05","l":"Claims-Made Contracts","u":"/asc/720/20/#b-05-claims-made-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b9d51ca5bec58a86dd9dba4c0248d12b05fda331bc478eeef96e1c9c6ea19b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-05","l":"Multiple-Year Retrospectively Rated Contracts","u":"/asc/720/20/#b-05-multiple-year-retrospectively-rated-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ccd43cd724ca91e62651816e84d4125a4f52d93e254a087a57fd7381d24e2f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-20-15","l":"Scope and Scope Exceptions","u":"/asc/720/20/#15-scope-and-scope-exceptions","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af7ae3bad6f7e5068705e9e74583e2f65d7034afc8ea4161d7777cca9ce18d78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-15","l":"Overall Guidance","u":"/asc/720/20/#h-15-overall-guidance","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:470d8a6a3cf82ee4eba708fd0ca9624ca18436f8433824e5c00710e626fb5cc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-15","l":"Entities","u":"/asc/720/20/#h-15-entities","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee93700cbc3eda657b4ed62d96087dd4d9ecb9caa71093053eb1787280e297ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-15","l":"Retroactive Contracts","u":"/asc/720/20/#b-15-retroactive-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41e5c353fc0e084fdb38e5db748ee75a46f095a5f06e120595bbfec09cba3b38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-15","l":"Transactions","u":"/asc/720/20/#h-15-transactions","x":"Retroactive Contracts · 720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7919506d99fb9e9630bd96fab43292a6eeb8f02b7e0098c0e6ed23024b2d0147","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-15","l":"Claims-Made Contracts","u":"/asc/720/20/#b-15-claims-made-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4808948686493f3642daba99784bfb7e3f8495463e0ab6621bbdb7e942ab08c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-15","l":"Multiple-Year Retrospectively Rated Contracts","u":"/asc/720/20/#b-15-multiple-year-retrospectively-rated-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b378e1d1549555ac7a0c47abb77bd6512a85c0aa9207f951612750c3d4be5d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-20-25","l":"Recognition","u":"/asc/720/20/#25-recognition","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bebf7c29df58eb18db4cc1ac5bb9f1f0c5dda8be32a91bbc3b3c5b9e6d1aa56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-25","l":"Retroactive Contracts","u":"/asc/720/20/#b-25-retroactive-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86025b31bb4e63e78d63f74f1f6fbe3e671c52e24f41088e9b86220d1dd4a6e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-25","l":"Purchase of a Retroactive Insurance Policy","u":"/asc/720/20/#h-25-purchase-of-a-retroactive-insurance-policy","x":"Retroactive Contracts · 720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95f6d0dea334a15faa37af5f676407a9ccdf8afc6c5ce274879babe781dac032","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-25","l":"Claims-Made Contracts","u":"/asc/720/20/#b-25-claims-made-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fa80cc731412a1aca9230bdce707097c867da35eb5f5038d895229485aa9a93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-25","l":"Claims-Made Insurance Policies That Represent Purchased Retroactive Insurance Contracts","u":"/asc/720/20/#h-25-claims-made-insurance-policies-that-represent-purchased-retroactive-insurance-contracts","x":"Claims-Made Contracts · 720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ca0aba83bbaa9a1dc5edde032de3dcdd8dc33ec8946954b91122d0e8b05bb61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-25","l":"Recognizing a Liability for Incurred but Not Reported Claims","u":"/asc/720/20/#h-25-recognizing-a-liability-for-incurred-but-not-reported-claims","x":"Claims-Made Contracts · 720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e680aaaf8253c751e4459a868d2260034777e8dfa7f2a3347b76d2b3db5e8df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-25","l":"Multiple-Year Retrospectively Rated Contracts","u":"/asc/720/20/#b-25-multiple-year-retrospectively-rated-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f77b6da7e8593fbd9f16ad6e2534500da5f17833108044e149ef792ff52c0ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-20-30","l":"Initial Measurement","u":"/asc/720/20/#30-initial-measurement","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82957252fd311cc6c4fa1e5dee9fab631063098a830f7e0ee0a94c785822f066","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-30","l":"Claims-Made Contracts","u":"/asc/720/20/#b-30-claims-made-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c61f78885ecdddbae7bfa2d92bba0a4a749f12d066f6db0460417d1563cd3e7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-30","l":"Liability for Incurred but Not Reported Claims Based on the Cost of Tail Coverage","u":"/asc/720/20/#h-30-liability-for-incurred-but-not-reported-claims-based-on-the-cost-of-tail-coverage","x":"Claims-Made Contracts · 720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b93e2048fcedebdc22051f9718030948bb9039d557f18b39a73988cf4616cb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-30","l":"Multiple-Year Retrospectively Rated Contracts","u":"/asc/720/20/#b-30-multiple-year-retrospectively-rated-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c6d271aed32e2aa2e24a1bb4d9c3c8fdb5034ded1cb4eb9b61184dc9cbb890a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-20-35","l":"Subsequent Measurement","u":"/asc/720/20/#35-subsequent-measurement","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07598a2c0cb1d78fc31115ccdc7a3f1d51cf7a1f3f3b53c6a56d3792df458cb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-35","l":"Retroactive Contracts","u":"/asc/720/20/#b-35-retroactive-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c23ef59808111023530679c11432d5df5ea5ec6104c19fa317ccb4d1944c03eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-35","l":"Deferred Gain Amortization","u":"/asc/720/20/#h-35-deferred-gain-amortization","x":"Retroactive Contracts · 720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:faaeb2bd5dd4e2cc8d456c139690403053a5236d97a8acb2a1e67b5a8e305591","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-35","l":"Claims-Made Contracts","u":"/asc/720/20/#b-35-claims-made-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e2cfc5d31e6340913626de779a37fd502c75d3daf81e8c55313a828c7f29936","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-35","l":"Interim Financial Reporting—Entity's Fiscal Year and Policy Year Coincide","u":"/asc/720/20/#h-35-interim-financial-reporting-entity-s-fiscal-year-and-policy-year-coincide","x":"Claims-Made Contracts · 720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf84d1fbdbad1075282df863c450587dfb8b938e885dbfe6895b72ce292a102d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-35","l":"Interim Financial Reporting—Entity's Fiscal Year and Policy Year Do Not Coincide","u":"/asc/720/20/#h-35-interim-financial-reporting-entity-s-fiscal-year-and-policy-year-do-not-coincide","x":"Claims-Made Contracts · 720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9241e2672c98d9e4f1588f2c463bd979e975d47c9c9217477e9ebe8937c48d73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-35","l":"Multiple-Year Retrospectively Rated Contracts","u":"/asc/720/20/#b-35-multiple-year-retrospectively-rated-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6df35612aae7adc2f23b0315cb89ccdfea66cfcc57ce28287acfd30526c6fd30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-20-45","l":"Other Presentation Matters","u":"/asc/720/20/#45-other-presentation-matters","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8f01b2c66bcd8deaaef5fabd82b87b01581f62fbf22ae76530ac0aa8c9bfc47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-45","l":"Claims-Made Contracts","u":"/asc/720/20/#b-45-claims-made-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:507ed8e213e7596a3e736eef74aae49c3a130bccb65bfcf554cad89e58886228","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-20-50","l":"Disclosure","u":"/asc/720/20/#50-disclosure","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:705f256eef5efc1d4fa4f0981d1cbec7c35e9da5477f20653a34388c2b97c108","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-50","l":"Claims-Made Contracts","u":"/asc/720/20/#b-50-claims-made-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:040e4dbeac8c0d2ca84022bbf095b40ef8c25b74196f6383a960c46dc4509b49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/720/20/#55-implementation-guidance-and-illustrations","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41230b52338fbce70142c3a27539d026c79c75fa884f66d93725ecf1b2b26020","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-55","l":"Claims-Made Contracts","u":"/asc/720/20/#b-55-claims-made-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43a5b74fb38c43e6dbf86ffe908ca084943161205a0da78f0d93e66d6cde2857","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-55","l":"Illustrations","u":"/asc/720/20/#h-55-illustrations","x":"Claims-Made Contracts · 720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b87ad4754708918540687257bdbeaedb5303a70d41d5229fac89dffe3fccfe35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-20-60","l":"Relationships","u":"/asc/720/20/#60-relationships","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80514c161994a362cde2b0ea7e14e363ae422d690d40fa83346acd6f3bb3c908","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-60","l":"Claims-Made Contracts","u":"/asc/720/20/#b-60-claims-made-contracts","x":"720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02ce6df919b949fbc1405199483fe9e32c32e47e2e4c5c7f829d318b479e17e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-20-60","l":"Health Care Entities","u":"/asc/720/20/#h-60-health-care-entities","x":"Claims-Made Contracts · 720-20 Insurance Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78a94653e6b46d43903283660cf64eea6f06e555fb8789e93096a1d60ca0e5cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-25","l":"Contributions Made","u":"/asc/720/25/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2de92b821b2909f632c20f7fee8e400089820c4f6f7534a95735a085c33674de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-25-05","l":"Overview and Background","u":"/asc/720/25/#05-overview-and-background","x":"720-25 Contributions Made","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:606d2bcf1c7729c88aae1f6df2ba358727c753290600f5dcc84048f9f00cdaa4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-25-15","l":"Scope and Scope Exceptions","u":"/asc/720/25/#15-scope-and-scope-exceptions","x":"720-25 Contributions Made","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:075ccb8522dbc3c994c3e06b414aa0a44b75346c1a8a48a6dc6a6805d094f16e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-25-15","l":"Entities","u":"/asc/720/25/#h-15-entities","x":"720-25 Contributions Made","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45ef0cbbeb97f2132aa5720fb8fa010c98b6109fcc07d6f8f467dcee9b40c9de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-25-15","l":"Transactions","u":"/asc/720/25/#h-15-transactions","x":"720-25 Contributions Made","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a80cadb7603ecdaa7cee1617bd7c2dca779a6606d8c190f79cd9158da884a7d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-25-25","l":"Recognition","u":"/asc/720/25/#25-recognition","x":"720-25 Contributions Made","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1b416404001b962355f87140f520557ed1c9ab7a79a7118b982b0d476be4d1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-25-30","l":"Initial Measurement","u":"/asc/720/25/#30-initial-measurement","x":"720-25 Contributions Made","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41f2630675010ed0d3d8d6752ed67ac513d21768999bf2d874677a98b062d24f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-25-50","l":"Disclosure","u":"/asc/720/25/#50-disclosure","x":"720-25 Contributions Made","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0050fd984877fa4c2edaeb077f7aac688da88cca0d440d42a46922dd466210b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-25-55","l":"Implementation Guidance and Illustrations","u":"/asc/720/25/#55-implementation-guidance-and-illustrations","x":"720-25 Contributions Made","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5785d30719c0d6ce110cfda3e3fa49c017fd47c1bb48f7d51eba0e7598dd6c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-25-55","l":"Implementation Guidance","u":"/asc/720/25/#h-55-implementation-guidance","x":"720-25 Contributions Made","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:482078490ed8faf093476ecca66a5990d43f6cce64a0425ffbda67c6ae3a1b29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-30","l":"Real and Personal Property Taxes","u":"/asc/720/30/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2106c2f68dad2383defc6cd21467865c1a3f954d572e188b5b5282fae9c70d96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-30-05","l":"Overview and Background","u":"/asc/720/30/#05-overview-and-background","x":"720-30 Real and Personal Property Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4deadef5864bd4ef0acf7b66046c2ccdce984f257bd185eaeaa30bb72659eb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-30-15","l":"Scope and Scope Exceptions","u":"/asc/720/30/#15-scope-and-scope-exceptions","x":"720-30 Real and Personal Property Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a29edf03ccf904214fd36653ed20d649827de705b526bd2c600713ed74aa112b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-30-15","l":"Entities","u":"/asc/720/30/#h-15-entities","x":"720-30 Real and Personal Property Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5457e72160c357f14c651d946ee23786b8f924c8ed9bf388fbed401c628846f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-30-25","l":"Recognition","u":"/asc/720/30/#25-recognition","x":"720-30 Real and Personal Property Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:962d24588c4cc87f38b87bc0565bec06d6eee22c7d4348d207b6e06e68903361","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-30-25","l":"Legal Liability for Property Taxes","u":"/asc/720/30/#h-25-legal-liability-for-property-taxes","x":"720-30 Real and Personal Property Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3098130b8c29ce313e31b7abd590c768a0fc9aae0f01ddb6d1665ead9fda64b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-30-25","l":"Accounting for Property Taxes","u":"/asc/720/30/#h-25-accounting-for-property-taxes","x":"720-30 Real and Personal Property Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a62c5489432468471293945ea360436613597725ddd93daf58eefd4caadc2623","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-30-35","l":"Subsequent Measurement","u":"/asc/720/30/#35-subsequent-measurement","x":"720-30 Real and Personal Property Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e0788d6e67ca5e0df855ece051ec7b938c6443abb81becbf34fdc17870b76cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-30-45","l":"Other Presentation Matters","u":"/asc/720/30/#45-other-presentation-matters","x":"720-30 Real and Personal Property Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:836abf733268f6af8430ea0a6397949a6b76b963f8d603871747a6fdd05b66c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-30-45","l":"Balance Sheet","u":"/asc/720/30/#h-45-balance-sheet","x":"720-30 Real and Personal Property Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ab2c88e54a2367d8e3a4662ec6676c89ff011518e5b96a38190db51cfed02b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-30-45","l":"Income Statement","u":"/asc/720/30/#h-45-income-statement","x":"720-30 Real and Personal Property Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a71a217f6dbd8df9afd78eca319ddd900240e1c677c8cdb057ea23c080967e7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-35","l":"Advertising Costs","u":"/asc/720/35/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d54d454f80ceccd330358c875345966ae3884d1b2ce9abe9627d7436d0727c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-35-05","l":"Overview and Background","u":"/asc/720/35/#05-overview-and-background","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c24e6a0ce115c94c31125374b7c05ad9b930c454a4d5d62d4ea9b76a41a98973","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-35-05","l":"Description of Advertising","u":"/asc/720/35/#h-05-description-of-advertising","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14b154307a527a024c2babb7f6f400af75f182f6ee22c4e747e982334e4f8088","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-35-05","l":"Components of Advertising Activities","u":"/asc/720/35/#h-05-components-of-advertising-activities","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1afd801579a78f13037f978186130fbd79d3e23f2fb5c585e96ee757bd89f9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-35-15","l":"Scope and Scope Exceptions","u":"/asc/720/35/#15-scope-and-scope-exceptions","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7803176303d545777a74fe88220cda202b03d25935e90526d6c2f37bc7fed5be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-35-15","l":"Entities","u":"/asc/720/35/#h-15-entities","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8014739e7f5e4a2bd4e1cfe61b0a3416cba8f6ec90ac7c889f0993926f57d537","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-35-15","l":"Transactions","u":"/asc/720/35/#h-15-transactions","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24eeae4a2bc5f32d7321c3d6aa9ceb32bff5918a354b740d7f215efa12e459de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-35-25","l":"Recognition","u":"/asc/720/35/#25-recognition","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:869d3d1a205885141c780f23c74d2aa20e5f8c5737015ff68266c48ff3548acc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-35-25","l":"Tangible Assets","u":"/asc/720/35/#h-25-tangible-assets","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa3b2af001dd328077647809c96d32ee61a390573cb83f92e2547e32df3f6e92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-35-25","l":"Producing Advertising","u":"/asc/720/35/#h-25-producing-advertising","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae19b7af5974cf10b0294a10ca60d4b2f61b9576f4f4ffa31aaacf031be1985d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-35-25","l":"Communicating Advertising","u":"/asc/720/35/#h-25-communicating-advertising","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79a2bfada087899cc3bc73db1848f49a765199625466e66614ead0f7c3d4e2f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-35-25","l":"Executory Contracts","u":"/asc/720/35/#h-25-executory-contracts","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df78a6cb16a9bbc7e6525364914ab7b8ee691df3ec7df9f63602a3ee7a5d2ab4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-35-35","l":"Subsequent Measurement","u":"/asc/720/35/#35-subsequent-measurement","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52b45740b442091394501cb2bbba6af78d8523c36126b046074f8984df85b33c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-35-50","l":"Disclosure","u":"/asc/720/35/#50-disclosure","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fe5f62deef13dc41f3c28e13ef7de68cf919bbb069232f2718b5f56a2fd0b96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-35-55","l":"Implementation Guidance and Illustrations","u":"/asc/720/35/#55-implementation-guidance-and-illustrations","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91778eb1da53633f968480c8aced228f5ec3048a9510e2954fce16c4f0703a7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-35-55","l":"Illustrations","u":"/asc/720/35/#h-55-illustrations","x":"720-35 Advertising Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27e07556b87c5ba6cc654cc3cd404f5a1ab976459f0d335e2e60e7b64ae7a964","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-40","l":"Electronic Equipment Waste Obligations","u":"/asc/720/40/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fc376c2559c005663926cece3f17e0232afdd7289897b3585150fbfb3ad2558","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-40-05","l":"Overview and Background","u":"/asc/720/40/#05-overview-and-background","x":"720-40 Electronic Equipment Waste Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:feefd21d7ca5d26603dc9de994533f14c00bef5615c3f9df9f1a54455170faf8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-40-15","l":"Scope and Scope Exceptions","u":"/asc/720/40/#15-scope-and-scope-exceptions","x":"720-40 Electronic Equipment Waste Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:889c614b2cd0d541cea610cb2bdbfbc03ccaf4b5346323ecf86e3475c323da9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-40-15","l":"Entities","u":"/asc/720/40/#h-15-entities","x":"720-40 Electronic Equipment Waste Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88485811b9812fd37efd1d63419f2d03625ae3fa77ec9fbbd4f447562dbc1c2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-40-15","l":"Transactions","u":"/asc/720/40/#h-15-transactions","x":"720-40 Electronic Equipment Waste Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df9671035a93cdd14a2b980bdae3ce61b47b27564ad66604aa426eee9968f723","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-40-25","l":"Recognition","u":"/asc/720/40/#25-recognition","x":"720-40 Electronic Equipment Waste Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6defe8cc6a6f927ee7a981a53af3a50ffcadd943aadb36f959b8a22e2a989121","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-40-30","l":"Initial Measurement","u":"/asc/720/40/#30-initial-measurement","x":"720-40 Electronic Equipment Waste Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a62be48c27e6f52d06b82b9d9e6bf3ab82863c9370201fc745c90307990fb0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-40-35","l":"Subsequent Measurement","u":"/asc/720/40/#35-subsequent-measurement","x":"720-40 Electronic Equipment Waste Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:156b2795dc1db8cf3ab66a6d3c7525227d98f6b1f495e407e1b13a9161b6bb2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/720/40/#55-implementation-guidance-and-illustrations","x":"720-40 Electronic Equipment Waste Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51c72b9eba30e493d03e3f3c1e3f1b47fdd3ee151d5af20fdec2b8525242d123","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-40-55","l":"Illustrations","u":"/asc/720/40/#h-55-illustrations","x":"720-40 Electronic Equipment Waste Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:feb27a96f85a0b9ca5056767f9cc04c33df3b221b4be9902735b60cd2bcb4961","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-45","l":"Business and Technology Reengineering","u":"/asc/720/45/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:121c51bbd78fdb04086ab32daa11fae0b8a0c52543bd46b262d5dc2578ea668e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-45-05","l":"Overview and Background","u":"/asc/720/45/#05-overview-and-background","x":"720-45 Business and Technology Reengineering","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2a009602aa119762400632f42526c794d6937bf70cf9ae9257299cc05e46d38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-45-15","l":"Scope and Scope Exceptions","u":"/asc/720/45/#15-scope-and-scope-exceptions","x":"720-45 Business and Technology Reengineering","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cafa0e84ce8b3e601e3eb96d9c50207274c3df8ffd8ebaff8058f6e8bb3b383","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-45-15","l":"Entities","u":"/asc/720/45/#h-15-entities","x":"720-45 Business and Technology Reengineering","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e874d63220fd7543881f987aa21b2e2800b3abc7064894f13fb72d214095027","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-45-15","l":"Other Considerations","u":"/asc/720/45/#h-15-other-considerations","x":"720-45 Business and Technology Reengineering","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc7da471b481cd7e7e8ab47ef41034546dca87ee28a41288c0075128ecfd95c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-45-25","l":"Recognition","u":"/asc/720/45/#25-recognition","x":"720-45 Business and Technology Reengineering","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:062543c4490de7d9a3545342412dd55f5c0a7f820cb35d70f3b1911c393de9a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-45-30","l":"Initial Measurement","u":"/asc/720/45/#30-initial-measurement","x":"720-45 Business and Technology Reengineering","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b428f8885cc55718f325c020a56790b68d34a3960616264c68fdea38d4e4f905","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-45-55","l":"Implementation Guidance and Illustrations","u":"/asc/720/45/#55-implementation-guidance-and-illustrations","x":"720-45 Business and Technology Reengineering","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f610bd7b257d1cba239da46f43751e6f9df6a3bfe1a7a5aef609b0cb28015fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-45-55","l":"Implementation Guidance","u":"/asc/720/45/#h-55-implementation-guidance","x":"720-45 Business and Technology Reengineering","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a96f1fd6f04f92e90a00fceef6283a208a789e58f7439b0e5ce85285225bc605","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-50","l":"Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers","u":"/asc/720/50/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fab2487b55fc1520e2d103215b9da406ceb3ec57a7e716b9e7eb46bf479d15f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-50-05","l":"Overview and Background","u":"/asc/720/50/#05-overview-and-background","x":"720-50 Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd6425fd44a4d871f893c236633d4bcaff2f5473988f01d563c6ee112b8e1468","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-50-15","l":"Scope and Scope Exceptions","u":"/asc/720/50/#15-scope-and-scope-exceptions","x":"720-50 Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd367230343942c4bc281735df4bcbe98ec10388fc8a6d0b6a1961868848db96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-50-25","l":"Recognition","u":"/asc/720/50/#25-recognition","x":"720-50 Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7844a24eb5ae798f5d795071d4fed9f59a39aafcdcd03a01ae4ff4ca3e2cc21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-50-45","l":"Other Presentation Matters","u":"/asc/720/50/#45-other-presentation-matters","x":"720-50 Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ede897a2c10755cdf78d30693d586c70bb7db10353f62b3e316d0701f3aabf79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-50-65","l":"Transition and Open Effective Date Information","u":"/asc/720/50/#65-transition-and-open-effective-date-information","x":"720-50 Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15b5f3c95c82c5c40506cf13a23c348299d2fc667483f73b05edd7cd3c0e998a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-908","l":"Airlines","u":"/asc/720/908/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd0f35fe4d2b0bf08ba7665ba335f8b165de02e24abe85356a9ce3ae667dd410","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-908-05","l":"Overview and Background","u":"/asc/720/908/#05-overview-and-background","x":"720-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3388dfbdcd805940ee5bb18d29b82485f6040196da39b8e334aba18bf66de422","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-908-15","l":"Scope and Scope Exceptions","u":"/asc/720/908/#15-scope-and-scope-exceptions","x":"720-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38d884b9544acf96f9361a448ecf9ffdf6264be41b70fee2be90aed351ccfc4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-908-15","l":"Overall Guidance","u":"/asc/720/908/#h-15-overall-guidance","x":"720-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13c5b94a502a54b44932661d06d12fe674822eb438bdc655c40d1627816f681a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-908-25","l":"Recognition","u":"/asc/720/908/#25-recognition","x":"720-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d060e8bb96d9664e110c26ea36099eae4bfcb4f37bb404a31446169a66b3ba83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-908-25","l":"Developmental Costs","u":"/asc/720/908/#h-25-developmental-costs","x":"720-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd6662870e824877ef14ddbf8711a1a27b8aff0c200a1388f31cef5dd9b3b8bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-908-25","l":"Preoperating Costs","u":"/asc/720/908/#h-25-preoperating-costs","x":"720-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b90b7100345c1b399eca8bcb01da167795c76a1b0a2f4cbfd98caeac1dbae280","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-908-25","l":"Overhaul Costs—Direct Expensing Method","u":"/asc/720/908/#h-25-overhaul-costs-direct-expensing-method","x":"720-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:165ab3e0ac9d8e9faaa4245cf3f456840b46bf82519a880dac23fae249e2f1ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-908-25","l":"Rotables","u":"/asc/720/908/#h-25-rotables","x":"720-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbd8c47a95a5512d90ff3c08b8cb78401853d95d0d920402131c59d2f92b9ce7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-922","l":"Entertainment—Cable Television","u":"/asc/720/922/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d59b2dc0cd20783728bafb0e8e7a3d4f2f4a4ee0e6db549db5eb0f348ceab19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-922-05","l":"Overview and Background","u":"/asc/720/922/#05-overview-and-background","x":"720-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e377a97d701ef794774d8522986bedaefd9c6f7075d76e0432842dc194cbdf6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-922-15","l":"Scope and Scope Exceptions","u":"/asc/720/922/#15-scope-and-scope-exceptions","x":"720-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f149b132d85f95e6b7bf4c109c2ac4c5207131a3799993263538d1f9ac216de3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-922-15","l":"Overall Guidance","u":"/asc/720/922/#h-15-overall-guidance","x":"720-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd8491b62c3e9e40b5a1fa0bb1cea7e2eed430439d92c2baa437578e2e558b98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-922-25","l":"Recognition","u":"/asc/720/922/#25-recognition","x":"720-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:987eac80bc2fd4fef4bb8635b9e6b55270353004131ff5bd4615dfc03ba9d1ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-922-25","l":"Prematurity Period","u":"/asc/720/922/#h-25-prematurity-period","x":"720-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ad305d2a11b62311db41419663de197d7ececafd9c9db9e8278433693347ce5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-922-25","l":"Hookup Costs","u":"/asc/720/922/#h-25-hookup-costs","x":"720-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5cf43d2f590e836f932e8d9ec9d9485be000361ea2b2d0e64b84f8a6f9963c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-922-25","l":"Unsuccessful Franchise Applications and Abandoned Franchises","u":"/asc/720/922/#h-25-unsuccessful-franchise-applications-and-abandoned-franchises","x":"720-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e12d577c04ea2d9f893a7fe3e7357aedfb96f8b5b83482ae7c6ad8d85aa999b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-924","l":"Entertainment—Casinos","u":"/asc/720/924/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a70d952af0b358c20a4e240e60b5f73050a0a5f75ea5237e559efbc5f963c99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-924-05","l":"Overview and Background","u":"/asc/720/924/#05-overview-and-background","x":"720-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c6f331211c6043d730b88fb7a05bac8f494ab1c790f5d5186a2d20b1f488cc4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-924-15","l":"Scope and Scope Exceptions","u":"/asc/720/924/#15-scope-and-scope-exceptions","x":"720-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb177d87afdcda8dfc540912d50e72b7f790ec109001ed8c5a5d1236d58b220c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-924-15","l":"Overall Guidance","u":"/asc/720/924/#h-15-overall-guidance","x":"720-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce179b65987ba06e5ead55365391ca19fb93c0518bf675a386189250a1ae9490","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-924-25","l":"Recognition","u":"/asc/720/924/#25-recognition","x":"720-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:303162bbe719e5fb09b9677f5f85534416a1c541456c3dd609a8a4f8062d862c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-924-25","l":"Promotional Allowances","u":"/asc/720/924/#h-25-promotional-allowances","x":"720-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34bf0832fa1b93a914734ed9fda0560808bcf1be0988d7bb1ee74c7338b9f7ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-926","l":"Entertainment—Films","u":"/asc/720/926/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9667f80e69ed27aa323ddc8a7655cd890eadb3024349fac4029b25bcf19843d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-926-05","l":"Overview and Background","u":"/asc/720/926/#05-overview-and-background","x":"720-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2e0a5fd7b968e2dfea51d5d0406c40e851f4fd3b0cccf8d520fd61633abe8db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-926-15","l":"Scope and Scope Exceptions","u":"/asc/720/926/#15-scope-and-scope-exceptions","x":"720-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45d2aa489d9091a98a38def1afcfb502d0683df1e26d222c90076d94a0c73d0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-926-15","l":"Overall Guidance","u":"/asc/720/926/#h-15-overall-guidance","x":"720-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfd1a7d7400f650ce9c1333859e46ebd0ae84e060c8423f50ee370ece228eff4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-926-25","l":"Recognition","u":"/asc/720/926/#25-recognition","x":"720-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29ca7b217500d3d2629ebc7c9b36fc5708b7eb0818ccfa6fd0622182548603ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-926-25","l":"Overall Deals","u":"/asc/720/926/#h-25-overall-deals","x":"720-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:109db4d83acde5be445e718bbce576847d14f10b76bc963a5b944a3be9a60e47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-926-25","l":"Exploitation Costs","u":"/asc/720/926/#h-25-exploitation-costs","x":"720-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:543f87052b98a9722ede399ba4be49b86c7d011446816029714c1b7c192d99f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-926-50","l":"Disclosure","u":"/asc/720/926/#50-disclosure","x":"720-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e84204cb6996586b0325581714cba8e04b9afc8a9d9b9102dc966face15b33f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-926-50","l":"Exploitation Costs","u":"/asc/720/926/#h-50-exploitation-costs","x":"720-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:239ec8bdff0a03d1f1a3c3c9098d5ada6a41310c597861250c78a65422df8582","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-928","l":"Entertainment—Music","u":"/asc/720/928/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27597ec4ba97c4ac63265390864174a201fbcf8423e08c553dda1375c9ff7f5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-928-05","l":"Overview and Background","u":"/asc/720/928/#05-overview-and-background","x":"720-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e634e6a72f0fbf300e1a4becf4c8f293e6a01887bdfd10f187c05a3fe251140","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-928-15","l":"Scope and Scope Exceptions","u":"/asc/720/928/#15-scope-and-scope-exceptions","x":"720-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74fb84814b2a3284f8b7cd50586803ca9087e3ad03af1733a9aac92591b9729b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-928-15","l":"Overall Guidance","u":"/asc/720/928/#h-15-overall-guidance","x":"720-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41cc265f44fea014acefb4405c293f4b97bbe2d79de25f714101703579ff56e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-928-25","l":"Recognition","u":"/asc/720/928/#25-recognition","x":"720-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3e42ed75216658c2920ce9dbde72cfd04ed364ff9ee838b0d67bb19858dac69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-928-25","l":"Licensor Accounting","u":"/asc/720/928/#h-25-licensor-accounting","x":"720-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ffa826edb444e1e5cae8589ee2dd9e26b9a935838094ad2c349d10d432b5c74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-928-25","l":"Licensee Accounting","u":"/asc/720/928/#h-25-licensee-accounting","x":"720-928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:783943991fe155487b774b28457192a4776f80dfe4ae949c0cd1b57c96574c21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-932","l":"Extractive Activities—Oil and Gas","u":"/asc/720/932/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87250310227810d1122852675314e73736ad4db040ab8da119348fb190a239d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-932-05","l":"Overview and Background","u":"/asc/720/932/#05-overview-and-background","x":"720-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81019a6527f220de6f6c8afe1afe49f2464f99ee27636f008237e978fc464af6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-932-15","l":"Scope and Scope Exceptions","u":"/asc/720/932/#15-scope-and-scope-exceptions","x":"720-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8de98ec0dfb8e715f303c9ec788504b514bcf1f33fe795f4ef729ff0a342d0ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-932-15","l":"Overall Guidance","u":"/asc/720/932/#h-15-overall-guidance","x":"720-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2156964a133d79828476e75ed94333feddffa2e735ab412ddde06dbc3f22af41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-932-25","l":"Recognition","u":"/asc/720/932/#25-recognition","x":"720-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d67ab06ffe04d35afdd81dc58f196bc5ea9f75bf6eeb51ba2ce14d47dce65cdc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-932-30","l":"Initial Measurement","u":"/asc/720/932/#30-initial-measurement","x":"720-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a779244fc7075e5e6cde72516f15cd0f95b7b55bf86f6d55ab92556e43b64ba2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-940","l":"Financial Services—Brokers and Dealers","u":"/asc/720/940/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f76cb5f9a2665ad4b75762a6d2616454021a4a8482c3fab704f8627d571a18c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-940-05","l":"Overview and Background","u":"/asc/720/940/#05-overview-and-background","x":"720-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8b981c0c16763c3f538e7937d7eeb773eb48a89f2c50108dad2c22db91f2c3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-940-15","l":"Scope and Scope Exceptions","u":"/asc/720/940/#15-scope-and-scope-exceptions","x":"720-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba0f59a7fb839f4c080f7babd70edab977b7d0718b708eeb457351a3b11d8b76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-940-25","l":"Recognition","u":"/asc/720/940/#25-recognition","x":"720-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04da3f1a606ffa35b652cada62b0d472e4280b988afc94b48732218853c2b077","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-942","l":"Financial Services—Depository and Lending","u":"/asc/720/942/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95f204637010ddd1edc469d432523dfff8897290775e4a5e1031a0d37d9f05a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-942-05","l":"Overview and Background","u":"/asc/720/942/#05-overview-and-background","x":"720-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2cf464ccf35b2f9da8fabca1be35c1f895917c02d29f55ba867c17e9ffce656","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-942-15","l":"Scope and Scope Exceptions","u":"/asc/720/942/#15-scope-and-scope-exceptions","x":"720-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f49463d989f805ca5fa1c3f1085626b7e16fb2908ab0f736eb6f65d5eec905e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-942-15","l":"Overall Guidance","u":"/asc/720/942/#h-15-overall-guidance","x":"720-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:378e23a0f8e1e6c1e49df0f665630ee6a222bcd4092420d829446ba4f0f192d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-942-25","l":"Recognition","u":"/asc/720/942/#25-recognition","x":"720-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a6bbda07c5de66ae17c3e59e5791c35a4265b041acd16122284db05fbd420ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-944","l":"Financial Services—Insurance","u":"/asc/720/944/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f841dea76e9059615eb2c4f3ed678188915bf196dd6404fb68faf9b33da677f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-944-05","l":"Overview and Background","u":"/asc/720/944/#05-overview-and-background","x":"720-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf15748c3dabb8d49aa603e3ddc63d83356df056e8eb6d0d667ccd7b7595236d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-944-15","l":"Scope and Scope Exceptions","u":"/asc/720/944/#15-scope-and-scope-exceptions","x":"720-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:651ba2a5aafe90c3747a7e82d1f6b76a944639cd4f6a61dae2a5e1c0b313efa1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-944-15","l":"Overall Guidance","u":"/asc/720/944/#h-15-overall-guidance","x":"720-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c01ae7adfa99c0cc30022282bce0acc12e24eea652f49cc32b0ef8067993562","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-944-25","l":"Recognition","u":"/asc/720/944/#25-recognition","x":"720-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0691e6a5c671bd3fe70d94a1415cfa7129b5237f49b90d5340adf46ac4afdaa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-944-55","l":"Implementation Guidance and Illustrations","u":"/asc/720/944/#55-implementation-guidance-and-illustrations","x":"720-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6597ce5c706887238aaa8048210237d901bbb999ad85bbc30a27a31fac23f5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-944-55","l":"Implementation Guidance","u":"/asc/720/944/#h-55-implementation-guidance","x":"720-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cefca83e18a503061876ac51c5471499ff13f6c28128ff1b9651dc1a8c831f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-944-60","l":"Relationships","u":"/asc/720/944/#60-relationships","x":"720-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:937d7e216f2c0bca37340bed83b7827028b14b443c2ab683d34f533a8281c789","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-944-60","l":"Other Expenses","u":"/asc/720/944/#h-60-other-expenses","x":"720-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56bc19a6f0fda7566b17b1d8d4fa028d0ed44a156333cd15c3b687ab3ef4a4c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-946","l":"Financial Services—Investment Companies","u":"/asc/720/946/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3195ecfb88a9243d46f8d444dc28d6ead7a1d351737034e917f67212247531f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-946-05","l":"Overview and Background","u":"/asc/720/946/#05-overview-and-background","x":"720-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:268a64eacf255ec06c94e4678c1404f20fc10b9225e7bd941cc08790e1c08fad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-946-15","l":"Scope and Scope Exceptions","u":"/asc/720/946/#15-scope-and-scope-exceptions","x":"720-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2ef8f2813ee348d8a635f13d16695dbea5be03b7a2c991aae1479618847b42a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-946-15","l":"Overall Guidance","u":"/asc/720/946/#h-15-overall-guidance","x":"720-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a14726120026acbed1ad15211831408d06e1098c505948c12983f2a73b875d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-946-15","l":"Entities","u":"/asc/720/946/#h-15-entities","x":"720-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:144ca928295cc79ac21d107362f58f26109cdd67045e990460be029a3149c261","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-946-25","l":"Recognition","u":"/asc/720/946/#25-recognition","x":"720-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81251c48fed752de7f8c25b7500732a5a304b83fb937f67b8f0fb468744110ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-946-25","l":"Investment Adviser's Offering Costs When both 12b-1 Fees and Contingent-Deferred Sales Fees Are Not Received","u":"/asc/720/946/#h-25-investment-adviser-s-offering-costs-when-both-12b-1-fees-and-contingent-deferred-sales-fees-are-not-received","x":"720-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2af6f60db0f37f6f77c421e75a4de22dbf0892611b2308bdcc0474d475e6ccd3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-946-25","l":"Distribution Costs for Funds","u":"/asc/720/946/#h-25-distribution-costs-for-funds","x":"720-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:207a8421e58349c48481234dac7372d14ea46f73d42b3507020fd436d364a03e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-948","l":"Financial Services—Mortgage Banking","u":"/asc/720/948/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f167233e5e2d3157f3bc5f001c7b12e4caaa118c037149c79324f17a6029440","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-948-05","l":"Overview and Background","u":"/asc/720/948/#05-overview-and-background","x":"720-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b82f4d7cc7a8853565fff6a578e64033a9298a207a9cc031c46313e0e23ee2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-948-15","l":"Scope and Scope Exceptions","u":"/asc/720/948/#15-scope-and-scope-exceptions","x":"720-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ad51cc3a94ff1e7886c0b707302d4c6202c6285b82d86d6a87f85fa6e589392","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-948-15","l":"Overall Guidance","u":"/asc/720/948/#h-15-overall-guidance","x":"720-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9df0965adfa764158001dbbdbfbfe8c5e7288c1c0bd7717c6718386ab95e1d0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-948-25","l":"Recognition","u":"/asc/720/948/#25-recognition","x":"720-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:175da13fd4ed15325b2e3873101f55edd6b0bbfbb0859d17b7720c10d23f9091","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-948-25","l":"Residential or Commercial Loan Commitment Fees","u":"/asc/720/948/#h-25-residential-or-commercial-loan-commitment-fees","x":"720-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:939b57e6d9149a2bc8d8e2a994d826f3d66e49052f84be4d35eaac9d3794e2fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-952","l":"Franchisors","u":"/asc/720/952/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a53b7ce8696133b5f699e3d7dcd55402436e632ff7d346afa13b63fc4dc2cbb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-952-05","l":"Overview and Background","u":"/asc/720/952/#05-overview-and-background","x":"720-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1be3d478d9e1522720160696beb384b81ff9386035ee25a42fa9ad6ae1303c8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-952-15","l":"Scope and Scope Exceptions","u":"/asc/720/952/#15-scope-and-scope-exceptions","x":"720-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7f0caa96da4d806b10a509cfbee70a106311ab340d8b4199b1a3c0fa9748028","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-952-20","l":"Glossary","u":"/asc/720/952/#20-glossary","x":"720-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c1946529a0d3498d4076b8a892671e3e453a05e2a86c1c3b9df5c3f8be83602","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-952-25","l":"Recognition","u":"/asc/720/952/#25-recognition","x":"720-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ad8b03cda5ed9523fd6653b9f69faa5be4298b28f97bbec154efd5231f036f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-952-45","l":"Other Presentation Matters","u":"/asc/720/952/#45-other-presentation-matters","x":"720-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50b4a53dc0659ba66b5163a81a3d6e21432aa62690c7d42caeecdf9453a423a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-952-50","l":"Disclosure","u":"/asc/720/952/#50-disclosure","x":"720-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c022f259f69f27a0a15aafa2a6a96e50d540b51361c82d18426f10f666e8a5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-954","l":"Health Care Entities","u":"/asc/720/954/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d626c8255955c619ddfd90e46da7fe66f320ee2ce763e97deb02ada7411a3e21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-954-05","l":"Overview and Background","u":"/asc/720/954/#05-overview-and-background","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eac6467a315ab9fa5a52f4a3e47f7d4398913441a0b0ff049865aaea90531b26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-05","l":"Prepaid Health Care Services","u":"/asc/720/954/#h-05-prepaid-health-care-services","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af866bb9b7e951502b784bbe7befddae4094b8e91151f79161cfd8c4da07ca17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-05","l":"Stop-Loss Insurance","u":"/asc/720/954/#h-05-stop-loss-insurance","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f033c97baf5e729baddb258824ffab51a81e6edcd56040aa65b524e44eea0ee6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-954-15","l":"Scope and Scope Exceptions","u":"/asc/720/954/#15-scope-and-scope-exceptions","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a06b100c8158c2e497898be729156a3e2dbaca4545009733098a228f0cbe4358","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-15","l":"Overall Guidance","u":"/asc/720/954/#h-15-overall-guidance","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:118f05775a772bb0d775a807f35c7e75e786793a00e72a8cd589d8ef1f53ae39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-954-25","l":"Recognition","u":"/asc/720/954/#25-recognition","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92f486e25df1469a7a795b0ab614da9a9180eb583317af94ad9f8fdf2976d4ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-25","l":"Retrospectively Rated Premiums","u":"/asc/720/954/#h-25-retrospectively-rated-premiums","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5ca67f734441da496120bceb66fdde339346d83ff870266480c8c25945903e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-25","l":"Malpractice Losses","u":"/asc/720/954/#h-25-malpractice-losses","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61806ee5eba34ec595de5516e27f26ddca62fd163c5a99886eea9de9fbb4f761","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-25","l":"Claims-Made Insurance Policies","u":"/asc/720/954/#h-25-claims-made-insurance-policies","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:451e811bbd6ac41101c6b556b22d0a91856f8d75f4437e051db935f2a21855e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-25","l":"Trust Funds","u":"/asc/720/954/#h-25-trust-funds","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3710e0550759febe60029074f52c19df70242196ea2f5b6cf3e6c46167ff265f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-954-30","l":"Initial Measurement","u":"/asc/720/954/#30-initial-measurement","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe56d11ae426d163ed75c28d91729005d1d54f8defe910fd83817fe12cb557c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-954-35","l":"Subsequent Measurement","u":"/asc/720/954/#35-subsequent-measurement","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2983f25db8190eb3d1dbf60ea18e4a826cf0e9839c59e270d9df485c950f3a4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-35","l":"Retrospectively Rated Premiums","u":"/asc/720/954/#h-35-retrospectively-rated-premiums","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55191177f4939665a9bbea2b60bcae5a8ecbd0dae895e9e076395d9ff81ddfa2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-35","l":"Medical Malpractice Claims Insured by Captive Insurance Entities","u":"/asc/720/954/#h-35-medical-malpractice-claims-insured-by-captive-insurance-entities","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0238e8078d6cc9e119a6dd29ca2b97bcae07285888e6a7649573519ddc332ef8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-954-45","l":"Other Presentation Matters","u":"/asc/720/954/#45-other-presentation-matters","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf2aec2559df07fb7dcd6938e4b8f5c6ad9c730962b0ad8fde20ac8cca8b522a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-45","l":"Prepaid Health Care Services—Stop-Loss Insurance","u":"/asc/720/954/#h-45-prepaid-health-care-services-stop-loss-insurance","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f15f0522c6c2bb505f756990b7d964e25f17025d9b26ed92e579a7c8c232a58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-954-50","l":"Disclosure","u":"/asc/720/954/#50-disclosure","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:686a819858c8952375296baa9e8a3285165c464a7bf65d3076cf96e2aca16847","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-50","l":"Retrospectively Rated Premiums","u":"/asc/720/954/#h-50-retrospectively-rated-premiums","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2bd12df7e970b813fcb17a1d88e77c6e52f0f4d29a7ec9fd54922cca54e1057","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-50","l":"Medical Malpractice Claims Insured by Captive Insurance Entities","u":"/asc/720/954/#h-50-medical-malpractice-claims-insured-by-captive-insurance-entities","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f19d65ad7ed58eace8fe51b6c7eab29bfddde038abf52cc0cf30d6fb0745e44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-954-50","l":"Prepaid Health Care Services—Stop-Loss Insurance","u":"/asc/720/954/#h-50-prepaid-health-care-services-stop-loss-insurance","x":"720-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76f45d9dbb0cedbdcb8b50ac201e9b3529d74d3b9962ee7564a1d01432e97f6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-958","l":"Not-for-Profit Entities","u":"/asc/720/958/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4ebe63b48ec2a718db827f8b0d116aa20909cd2d40555b65ea869641c97cfb4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-958-05","l":"Overview and Background","u":"/asc/720/958/#05-overview-and-background","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aaca78d0880e4dbbdc031a9e8340b9f0e6494b06294c9d362f1253182fcd0777","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-05","l":"Accounting for Costs of Activities that Include Fundraising","u":"/asc/720/958/#b-05-accounting-for-costs-of-activities-that-include-fundraising","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4abf52205057325c4cf1bf402b2b65de912fb423fbb25821e0282bbc9df119f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-05","l":"Services Received from Personnel of an Affiliate","u":"/asc/720/958/#b-05-services-received-from-personnel-of-an-affiliate","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd3d2af2facb63b0713f4032e4b6e03ad61f3b145003e70622a0fdcf081908d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-958-15","l":"Scope and Scope Exceptions","u":"/asc/720/958/#15-scope-and-scope-exceptions","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9a22ad6fd7f7162ffefee7ffdfe4f9c84ef66d372336949b17c3322389d862c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-15","l":"Overall Guidance","u":"/asc/720/958/#h-15-overall-guidance","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e41f75a9374a455d486d378267ee9a03b8f6742801d15be01cfcc9f14a0c0b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-15","l":"Accounting for Costs of Activities that Include Fundraising","u":"/asc/720/958/#b-15-accounting-for-costs-of-activities-that-include-fundraising","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d61637dec464b7e3db03a56e4949efbb959a4b30277796c0127f673fd84e0352","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-15","l":"Entities","u":"/asc/720/958/#h-15-entities","x":"Accounting for Costs of Activities that Include Fundraising · 720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dace589e4cdc690658b0849b04e4692c2f4d514729b624186e8e16051c6a6460","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-15","l":"Transactions","u":"/asc/720/958/#h-15-transactions","x":"Accounting for Costs of Activities that Include Fundraising · 720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:138fd5bf508ceadc640fba0837f833ff484daf75b3de961481de5f89f049a60b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-15","l":"Services Received from Personnel of an Affiliate","u":"/asc/720/958/#b-15-services-received-from-personnel-of-an-affiliate","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58607f3d41cbfa016ebf0e73f24c77cf5b32986a548e71a8ea21c4b0f0efd3c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-958-25","l":"Recognition","u":"/asc/720/958/#25-recognition","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61e5d7bb33899585fc5dfca41f7a2584a4c5351d54f27fd05b6e9a952f2197d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-25","l":"Contributions Made","u":"/asc/720/958/#h-25-contributions-made","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:050227e5bc426a3559fdd81f580a71407bc22d3bc959ffe1febe3cb712fbadbc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-25","l":"Fundraising Costs","u":"/asc/720/958/#h-25-fundraising-costs","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1604338db67e375dea72c63ef8e471b869c10394c315aa391652ce2bab19e5ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-25","l":"Advertising Costs","u":"/asc/720/958/#h-25-advertising-costs","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6a392f8a9096283f94aad8042692d9a3e4f91f511acc59bed3eece863f380c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-25","l":"Reductions in Amounts Charged for Goods or Services","u":"/asc/720/958/#h-25-reductions-in-amounts-charged-for-goods-or-services","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0aae0da66c1d59b78d6bf9c8a34728aea760cc93cd88ac5178d842f831db2e33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-25","l":"Services Received from Personnel of an Affiliate","u":"/asc/720/958/#b-25-services-received-from-personnel-of-an-affiliate","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2220d36ac019037204c02ae7a61826a0e3767b5f21330c7d953fe0bd23a0a45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-958-30","l":"Initial Measurement","u":"/asc/720/958/#30-initial-measurement","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:136ae57cbe3a6d38b3d5d1e216b7a7293768b12144c723b45a9d892ae3925191","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-30","l":"Contributions Made","u":"/asc/720/958/#h-30-contributions-made","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3db86f8e0060e84c8d00ff8841e5888c668347df6ed2012627a775732224f876","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-30","l":"Services Received from Personnel of an Affiliate","u":"/asc/720/958/#b-30-services-received-from-personnel-of-an-affiliate","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83ca262f6b29a789ad97ec28f3f529e2541895847de09627c3a1cfd16d2d67e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-958-45","l":"Other Presentation Matters","u":"/asc/720/958/#45-other-presentation-matters","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4fd1a6286ea2c6f84ba4028f8e8bb3f1e1806971c40497adfae83382706d1af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-45","l":"Functional Classification of Expenses","u":"/asc/720/958/#h-45-functional-classification-of-expenses","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9984bdbed2bc22ddd882942c2aa7949d5ccf20f43d5c716befdab1164b83d0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-45","l":"Analysis of Expenses by Their Nature and Function","u":"/asc/720/958/#h-45-analysis-of-expenses-by-their-nature-and-function","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89e0e57fb711814e976a2be84b3e7b5ec2f54f928dc6e80aa7b21ffc96a949f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-45","l":"Classification of Particular Costs","u":"/asc/720/958/#h-45-classification-of-particular-costs","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c98145cb7b0d35379864aff075339f8eefa89c2d390f653c1e9543a1f4f06f54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-45","l":"Accounting for Costs of Activities that Include Fundraising","u":"/asc/720/958/#b-45-accounting-for-costs-of-activities-that-include-fundraising","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adcf4c51ef74370dfb185eb161754a5e3ce8ea4d8ed0b3922725c8017033225e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-45","l":"Classification of the Costs of a Joint Activity","u":"/asc/720/958/#h-45-classification-of-the-costs-of-a-joint-activity","x":"Accounting for Costs of Activities that Include Fundraising · 720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be5f058a2bcae933f0750f73a50ac0d249444892e74245b58a98ba070d3aa7d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-45","l":"Allocation Methods","u":"/asc/720/958/#h-45-allocation-methods","x":"Accounting for Costs of Activities that Include Fundraising · 720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb307c7d70428af3b67a6a47e8f1daf767806efcd3878f8ff0ed2fa2cee9ce30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-45","l":"Incidental Activities","u":"/asc/720/958/#h-45-incidental-activities","x":"Accounting for Costs of Activities that Include Fundraising · 720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c535db47c0f4e601c942580636fed2335594a80f04f4f8e10bdef3858c6feaa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-45","l":"Services Received from Personnel of an Affiliate","u":"/asc/720/958/#b-45-services-received-from-personnel-of-an-affiliate","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad21b8b7ab143ba5705afd95a48d6c0373b1d57a4ad769b801f07ca4759b9d3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-958-50","l":"Disclosure","u":"/asc/720/958/#50-disclosure","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2300f151afa7d6370f985638f646bc547a89d231da37ed6453be4a5840196456","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-50","l":"Accounting for Costs of Activities that Include Fundraising","u":"/asc/720/958/#b-50-accounting-for-costs-of-activities-that-include-fundraising","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8dbb4daa12199019b58eacd900351a60e11052b351ff5541d482d6fb90e2d18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-50","l":"Services Received from Personnel of an Affiliate","u":"/asc/720/958/#b-50-services-received-from-personnel-of-an-affiliate","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e393212665ec4afb2bbf0e0415867fd9111533cec8082fb50ecd0c09e372146","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/720/958/#55-implementation-guidance-and-illustrations","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:934ef105b1fbd22b6f1afc8a4b969858bdc1eb95f41ac3bd084b8360fef5c5aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-55","l":"Implementation Guidance","u":"/asc/720/958/#h-55-implementation-guidance","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff7a18075b2a75d335a0e83c0c11fd35ed60b3818900614aab83d1473b4c2960","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-55","l":"Accounting for Costs of Activities That Include Fundraising","u":"/asc/720/958/#b-55-accounting-for-costs-of-activities-that-include-fundraising","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44e243de40b55ff1295734114816c75a460ed428a77d9f4f84bc925e2aa8f666","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-55","l":"Illustrations","u":"/asc/720/958/#h-55-illustrations","x":"Accounting for Costs of Activities That Include Fundraising · 720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c47e4a18204b5ab21f0a630745261bfac3d1ec118b7f4cb697c488757cc2fdd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-958-60","l":"Relationships","u":"/asc/720/958/#60-relationships","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17554f49c956d23388c4d04e1344ace7e52b69d70ae8313ba96ce53527381c5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-60","l":"Other Expenses","u":"/asc/720/958/#h-60-other-expenses","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fc9c4900e1d33f21af2458077ef0bd3a559ae698907864cb5572580c2222271","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-958-60","l":"Income Taxes","u":"/asc/720/958/#h-60-income-taxes","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:423dbd22c11bdf064e99cb7275b36061a0b9e290f5df482695aa2066c8935fb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-958-65","l":"Transition and Open Effective Date Information","u":"/asc/720/958/#65-transition-and-open-effective-date-information","x":"720-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb43af5e85601df5c1d08e7744e29ea203e4356cbf6d3b5019d2543f2fdde969","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-970","l":"Real Estate—General","u":"/asc/720/970/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c7e2c6aa262691e31f2fa3a00222fa1c0b808f1d4f3b14a8bbbf3f00e963acc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-970-05","l":"Overview and Background","u":"/asc/720/970/#05-overview-and-background","x":"720-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac734eb54ba8588835294f13d75be2242b5bc4f6b634128d25501fde4d5e21b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-970-05","l":"Real Estate Project Costs","u":"/asc/720/970/#b-05-real-estate-project-costs","x":"720-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f038a32d5c45e112ff6bdca11a53b40adbd3ea7c407a22c281429574e3b90208","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-970-15","l":"Scope and Scope Exceptions","u":"/asc/720/970/#15-scope-and-scope-exceptions","x":"720-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2fa61457e275db43b550cc96e327cb5dd8660c62d079257e1e3044d21d8a966","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-970-15","l":"Overall Guidance","u":"/asc/720/970/#h-15-overall-guidance","x":"720-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5fc9d4bf672f2be82a0377492d7e4210406dfcd809800306fd3b050edaa856d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-970-15","l":"Real Estate Project Costs","u":"/asc/720/970/#b-15-real-estate-project-costs","x":"720-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97bf70df304f0e802f125a7627793a2cdbde3402fa817d218e4db5dc1966e7bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-970-25","l":"Recognition","u":"/asc/720/970/#25-recognition","x":"720-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c68ed3d13f9e81e948c08821b6649c079d5fd330e5c9d2fc01065ec68d0dfcfd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-970-25","l":"Real Estate Project Costs","u":"/asc/720/970/#b-25-real-estate-project-costs","x":"720-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d38a328d0aab93bec8a4a88e71c89d775bd683cf174827cdeee14302c3f385e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-970-25","l":"Preacquisition Costs","u":"/asc/720/970/#h-25-preacquisition-costs","x":"Real Estate Project Costs · 720-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0197d8f5bddb9827d28d7d88d9b278d43498c8a35441c6c3afea51c3713e5c10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-970-25","l":"Indirect Costs","u":"/asc/720/970/#h-25-indirect-costs","x":"Real Estate Project Costs · 720-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c82b91179c1f34c2423639c63efc99d8a9991a1a76213bc195f7790b05d8d17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-972","l":"Real Estate—Common Interest Realty Associations","u":"/asc/720/972/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d28e11980d78b6fa895fbe1075b4c017377eedb0dc501252350a75d8ad228d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-972-05","l":"Overview and Background","u":"/asc/720/972/#05-overview-and-background","x":"720-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be96a3bd1a569675601ae2a5c209ebf0bd55a7d8a345683a05345e82cd11dd2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-972-15","l":"Scope and Scope Exceptions","u":"/asc/720/972/#15-scope-and-scope-exceptions","x":"720-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a95dd47bd8fcae80d526d59c01e44c558781fc80cced8082817e7ef5ea6ea8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-972-15","l":"Overall Guidance","u":"/asc/720/972/#h-15-overall-guidance","x":"720-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ebd8b18413f05a9ab06acb746be4ec5cfcc40556f2d8a0d3261d7ae40af6e25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-972-25","l":"Recognition","u":"/asc/720/972/#25-recognition","x":"720-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e487fa9b11909b26fb4cb5171de7e55341e7e2be93f27d5b15995dcc359f4209","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-974","l":"Real Estate—Real Estate Investment Trusts","u":"/asc/720/974/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f3b0d54a78c24f200a03852adb043f4b899fc2d4c20e94ef8423c93de77c44d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-974-05","l":"Overview and Background","u":"/asc/720/974/#05-overview-and-background","x":"720-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0349e7ee5383bcfd855fdb0ca6cb425cdfe04e65012da4161ade803f4d9febc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-974-15","l":"Scope and Scope Exceptions","u":"/asc/720/974/#15-scope-and-scope-exceptions","x":"720-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f897ec2c25da1a58635c315c192be0c2597a2f58b045f6cee533c46b7599bd63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-974-15","l":"Overall Guidance","u":"/asc/720/974/#h-15-overall-guidance","x":"720-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0894c19ed9592238afc43e8647506a74b7f9b699caffec8bc3bbb1ee2f8ed8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-974-25","l":"Recognition","u":"/asc/720/974/#25-recognition","x":"720-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0cda5dedf030b522880e12ebfc44925c90094544b4d32909e657faf43df48213","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-974-25","l":"Operating Support of the Real Estate Investment Trust by the Adviser","u":"/asc/720/974/#h-25-operating-support-of-the-real-estate-investment-trust-by-the-adviser","x":"720-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e05a71b6fbe26edaaf2d098c4f3e76ed17a26ff5f14eaebed28f72699d1c54b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-974-45","l":"Other Presentation Matters","u":"/asc/720/974/#45-other-presentation-matters","x":"720-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fae0501e594474237acf8982b30309cddbed6e7a51badcd903f793ddebac482","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-974-45","l":"Operating Support of the Real Estate Investment Trust by the Adviser","u":"/asc/720/974/#h-45-operating-support-of-the-real-estate-investment-trust-by-the-adviser","x":"720-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb0288f45441142cd17c0f188b038b39e1a2bfec6d1cfa8bf5e25f5b788218c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-974-50","l":"Disclosure","u":"/asc/720/974/#50-disclosure","x":"720-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17c39ff38a79a67abbcbb1cf586e74e8a5e652543d3f05448884de3f4695fd84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-974-50","l":"Operating Support of the Real Estate Investment Trust by the Adviser","u":"/asc/720/974/#h-50-operating-support-of-the-real-estate-investment-trust-by-the-adviser","x":"720-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d6df50b0243fb0af4a7ebb94032557bda9fd5785dc13aa499ab0a423056b87d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"720-978","l":"Real Estate—Time-Sharing Activities","u":"/asc/720/978/","x":"720 Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cca8d97d01c06e999459db439d53b97d6516d2ff616506aed592fd308b50862c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-978-05","l":"Overview and Background","u":"/asc/720/978/#05-overview-and-background","x":"720-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b938da59c937b476cb8d0f5d85a935f28c307ae5c5fb68f9baa7fae9b7263e8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-978-15","l":"Scope and Scope Exceptions","u":"/asc/720/978/#15-scope-and-scope-exceptions","x":"720-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4399e34efc1f46a8ca77e347eb3a41228626e9c1051346d7d055a0ac9c9c29a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-978-15","l":"Overall Guidance","u":"/asc/720/978/#h-15-overall-guidance","x":"720-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15c517d3102a77a997bcc7a845e529275ef316cb4366c996eccaa50aa1fcc798","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"720-978-25","l":"Recognition","u":"/asc/720/978/#25-recognition","x":"720-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ec21f5bae60b16cc6b2cacdffec058189cc41fdeba04a176532aab7c8aefcb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-978-25","l":"Selling Costs","u":"/asc/720/978/#h-25-selling-costs","x":"720-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:438dd26c46b44e662f7f74d8aee2140f37195c8602ecea02e51261405cdbca74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"720-978-25","l":"Seller Subsidies","u":"/asc/720/978/#h-25-seller-subsidies","x":"720-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cff81a123b8a6dabda2965c746e198059be44ad5d2c4ee53550f3b421e3f8ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"730-10","l":"Overall","u":"/asc/730/10/","x":"730 Research and Development","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fb9131b7bbecd2111e551c919c3cd46bf03d7c24b93168bf76e668057538892","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-10-05","l":"Overview and Background","u":"/asc/730/10/#05-overview-and-background","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3129718de69cd76c23dc73e09df046b1649399e55ffa13962597245558f234a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-10-10","l":"Objectives","u":"/asc/730/10/#10-objectives","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b2572ec0b5b93aa34d3304546465f0cccc27b8dcd5a4ef6f46b5dd430ef17ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-10-15","l":"Scope and Scope Exceptions","u":"/asc/730/10/#15-scope-and-scope-exceptions","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b01ae827e946eb17a4666eeb5d27d9dff0df9919fffa0b9f529ecc22dfb0bc2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-10-15","l":"Overall Guidance","u":"/asc/730/10/#h-15-overall-guidance","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80a7658acd9a4e3e1777e815c61eacfacc22f933a43ef15d30515589249d2d4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-10-15","l":"Entities","u":"/asc/730/10/#h-15-entities","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4cda03c1d1b6e31bb35ab858736bf59a6199951968aa987c6401baf4dbe7ff0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-10-15","l":"Transactions","u":"/asc/730/10/#h-15-transactions","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32f5d1a8010436cda4f489cea7b49cfc049f8f9a9c6c356a8e0a3ff123fc870c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-10-25","l":"Recognition","u":"/asc/730/10/#25-recognition","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e007013fb6b03a52c0a8d0484d075ec0258cab6a763e87131cc1b6153c24b2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-10-25","l":"Accounting for Research and Development Costs","u":"/asc/730/10/#h-25-accounting-for-research-and-development-costs","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3b84d42961f4cc10d847ec1eccbc4d08558f9026f7de59553561f0d9d3811bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-10-25","l":"Elements of Costs to Be Identified with Research and Development Activities","u":"/asc/730/10/#h-25-elements-of-costs-to-be-identified-with-research-and-development-activities","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c37c2943159317e71201dd127504c3b6a69ce67e78126cbab54d7296cd9855d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-10-25","l":"Computer Software","u":"/asc/730/10/#h-25-computer-software","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68ccad78e3297afb90992725178286d3cc48cf3e6f4376b150b6f82eba4e3001","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-10-50","l":"Disclosure","u":"/asc/730/10/#50-disclosure","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:189d281482aad065a072c05cde082cb72e9896f449f3abdacfd613f7d03f380a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/730/10/#55-implementation-guidance-and-illustrations","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82e271b71bfc122150b0bf1f6b4d75c0af155d22f1c338d186027c456887bf96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-10-55","l":"Implementation Guidance","u":"/asc/730/10/#h-55-implementation-guidance","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8723218ccfe02f7b86ee2ef121ac5b2b74877e61a9f1e71511bef362813bebf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-10-60","l":"Relationships","u":"/asc/730/10/#60-relationships","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e3ca4e60645a6530c5064ca75cbc11f64ab472460f2498444f5efb52034835a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-10-60","l":"Other Assets and Deferred Costs","u":"/asc/730/10/#h-60-other-assets-and-deferred-costs","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69a7643e4c705de87adc6f9950cefd82a4f633b400adf19626613cc784b15f3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-10-60","l":"Intangibles—Goodwill and Other","u":"/asc/730/10/#h-60-intangibles-goodwill-and-other","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cab4ea4e8cd58f300fcac4a5d399e7f64f1cb50a6d8173d69e0aa1f3a401868","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-10-60","l":"Software","u":"/asc/730/10/#h-60-software","x":"730-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd2dfcb1f6218a93e6027f1ce1a1ac60b61c81e9015341376ce350b0079aa9a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"730-20","l":"Research and Development Arrangements","u":"/asc/730/20/","x":"730 Research and Development","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53ebbcdcb2b51f790eb45d32ea5833a8c723329c8230b08dd77c80675edb1af0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-20-05","l":"Overview and Background","u":"/asc/730/20/#05-overview-and-background","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8980fda929fd06123fc0f03538ddb667161b38f01941bc3a4da91d34d6fc8efe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-20-10","l":"Objectives","u":"/asc/730/20/#10-objectives","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8462ed56ce82ca2cabc37e49ad9f1d2d91f432388ec8b08d324ce38df2af1841","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-20-15","l":"Scope and Scope Exceptions","u":"/asc/730/20/#15-scope-and-scope-exceptions","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b023f90b6c69ccfb17ca0a51e77ba09ab47287a854bb8d07de540d18bc05823","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-15","l":"Overall Guidance","u":"/asc/730/20/#h-15-overall-guidance","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75e2394d4571d3aef81dbe73967ec3dbb3fdd84ea09ac079c27149f9f65c4053","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-15","l":"Entities","u":"/asc/730/20/#h-15-entities","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50f6d5d3cbe65c12d1964f374828b5268966fae7c0afa3bba17e074395c36746","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-15","l":"Transactions","u":"/asc/730/20/#h-15-transactions","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7a1ebc62c9dc483f540d7f7fbc4b2e38c9cba7d3d0ebc92ced4aad5d433c453","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-20-25","l":"Recognition","u":"/asc/730/20/#25-recognition","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f9cd89cedc6a14630c8bef9875b212ae96d8e1e5f8b64346213eacf1ec621c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-25","l":"Obligation to Repay the Other Parties","u":"/asc/730/20/#h-25-obligation-to-repay-the-other-parties","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30a9091d855b9298a309d2a2ab3395aa5259084e6be1748eb6cabe65b8bd43ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-25","l":"Obligation to Perform Contractual Services","u":"/asc/730/20/#h-25-obligation-to-perform-contractual-services","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:144cde0907d95abe433627cfad8d0e12fa461299c8f1a21965a2a27e2ca30fa5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-25","l":"Loan or Advance to Other Parties","u":"/asc/730/20/#h-25-loan-or-advance-to-other-parties","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5a02fba954429a0c58c62cfa3b514dfa4af7ad601c209bb0c649f260b7aeea1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-25","l":"Issuance of Warrants or Similar Instruments","u":"/asc/730/20/#h-25-issuance-of-warrants-or-similar-instruments","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2e2e1006ce461d81c6e2c08887490b5f7b5f376cbe690065fb58632ef508969","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-25","l":"Certain Nonrefundable Advance Payments","u":"/asc/730/20/#h-25-certain-nonrefundable-advance-payments","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdd0d61ed3398747f6a9a793d4a7abecd4a32cb765822e95253eb447730e2d02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-20-35","l":"Subsequent Measurement","u":"/asc/730/20/#35-subsequent-measurement","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f693aede90d9d1950cd01849ca1ede3c1e9afdaa323cb5555e81975a95eea71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-35","l":"Certain Nonrefundable Advance Payments","u":"/asc/730/20/#h-35-certain-nonrefundable-advance-payments","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:828e2289bba672fd8a8886d20d7c2856e14668f0edb0a54b5450359a389b6b85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-20-50","l":"Disclosure","u":"/asc/730/20/#50-disclosure","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a23fd854bf281972c19bb53ba87d2a68d1afb9c76d3c3863826e89ac9c5b4ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-20-60","l":"Relationships","u":"/asc/730/20/#60-relationships","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e9d740d8f8ca2268a174f91d34ef3da634d5d191d073862a6d6b2345c2394c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-60","l":"Contingencies","u":"/asc/730/20/#h-60-contingencies","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a032a291f21065a30e99989187d9ba284031074368ec69da0742ee6d895ff1f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-60","l":"Consolidation","u":"/asc/730/20/#h-60-consolidation","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39b10c71a141ccc58bbfe52dd0edfad657c0626e5004348326fc0bea5f0bbd82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-20-65","l":"Transition and Open Effective Date Information","u":"/asc/730/20/#65-transition-and-open-effective-date-information","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:437fbe6dec8dbbafb6250f009c0e1d1fe8994df3fd3fac9058b35f72d15d62fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-20-S00","l":"Status","u":"/asc/730/20/#sec-00-status","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cc371ed9e12f5374271300e10af374eda5fa7af1451a380bbb3c34abde1e7b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-20-S20","l":"Glossary","u":"/asc/730/20/#sec-20-glossary","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:187d2535f5fa1f40432ff26485db68f19746a76795ddf7b7b0481b048bda34f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-20-S55","l":"Implementation Guidance and Illustrations","u":"/asc/730/20/#sec-55-implementation-guidance-and-illustrations","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6f596bb3fc6e7e17a47a398f67d074bc0e04abe8439b39361abb0ca5f983075","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-S55","l":"Obligation Is a Liability to Repay the Other Parties","u":"/asc/730/20/#h-S55-obligation-is-a-liability-to-repay-the-other-parties","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bad52a607c24f076baf39d69908644514580b8efe332f638ce10eee59b89427f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-20-S99","l":"SEC Materials","u":"/asc/730/20/#sec-99-sec-materials","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:991398748aeb25af362765a740e9f0c717ceac5eb235b6b5f2eca94e11aae964","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-20-S99","l":"SEC Staff Guidance","u":"/asc/730/20/#h-S99-sec-staff-guidance","x":"730-20 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58be90deeff2a747ebe9846ef3bdc7a4dc4d340157ec95f6586dd4cb629234a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"730-912","l":"Contractors—Federal Government","u":"/asc/730/912/","x":"730 Research and Development","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16668e6c448b7a178e1e1cf8a6a9c2d53ca520ae3e544ec6e32ae4054aacac95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-912-05","l":"Overview and Background","u":"/asc/730/912/#05-overview-and-background","x":"730-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2b5c8c95ee67f4dd112f382d671b4845d6f8b4323f9a25fcb705c26987915b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-912-05","l":"Best-Efforts-Basis, Research-and-Development-Cost-Sharing Arrangements","u":"/asc/730/912/#h-05-best-efforts-basis-research-and-development-cost-sharing-arrangements","x":"730-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76bae372918bf9a2ffadf1f66a2ba1bcb242d6db14675470709b61c0eebad1eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-912-15","l":"Scope and Scope Exceptions","u":"/asc/730/912/#15-scope-and-scope-exceptions","x":"730-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85f3405e22caa366ac3d426c4414d6b2500067ece683adbc08d022e08d2956bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-912-15","l":"Overall Guidance","u":"/asc/730/912/#h-15-overall-guidance","x":"730-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aaedba8ba605a88ea8161909fe612a262d8d182aad619f3b0d2f16c5220e2f7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-912-15","l":"Instruments","u":"/asc/730/912/#h-15-instruments","x":"730-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daf64e01ff425632e518bffe3050ad4ebb9c1539571badf9dff19a626c6fdb88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-912-25","l":"Recognition","u":"/asc/730/912/#25-recognition","x":"730-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4a61b885a6affeb781d73c0229964d0655d787254d0116644a896d812330bc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-912-25","l":"Best-Efforts-Basis, Research-and-Development-Cost-Sharing Arrangements","u":"/asc/730/912/#h-25-best-efforts-basis-research-and-development-cost-sharing-arrangements","x":"730-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc3fe01d5bd105bc70a44bca0270a9bf5421493e821d44dc18729afcb415a0ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-912-55","l":"Implementation Guidance and Illustrations","u":"/asc/730/912/#55-implementation-guidance-and-illustrations","x":"730-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c31e4e9a5ea29f6719d2df8af3748b88545f7e918d9e97772d2b4462864faa36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-912-55","l":"Illustrations","u":"/asc/730/912/#h-55-illustrations","x":"730-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbd42f58a8fddeda2a153210bca0b54c5b7405476daf3b2bed82b1322a323e90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"730-985","l":"Software","u":"/asc/730/985/","x":"730 Research and Development","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0500129d91d24c871b00d4365185d717adcf5518d5ad0c695edc3a0932bd622c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-985-05","l":"Overview and Background","u":"/asc/730/985/#05-overview-and-background","x":"730-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9157e597e439ee8fe004affc2cc4bbf8c32b814e670ad831c598c57f784b5e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"730-985-25","l":"Recognition","u":"/asc/730/985/#25-recognition","x":"730-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2c591ec0f58f8c5c6eb31f4de194435741319efb934e295974e2656178d9d0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-985-25","l":"Costs to Establish Technological Feasibility","u":"/asc/730/985/#h-25-costs-to-establish-technological-feasibility","x":"730-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b84d32a1810807348955829b3813dd3544080a161b32d3e083c1a51ea717ed3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"730-985-25","l":"Costs of Purchased Computer Software","u":"/asc/730/985/#h-25-costs-of-purchased-computer-software","x":"730-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d9ec5321fbb1a73308ffe64f6515ece45eb5f80adffe8319d08500abe25992e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-10","l":"Overall","u":"/asc/740/10/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3c6c170120b747654c8899c87f8ebefd37a6db74f3b2acc2fe366f2316ca0fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-05","l":"Overview and Background","u":"/asc/740/10/#05-overview-and-background","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f52ef9e0b87aab4b9e48aaceee32f247fdbd6d76e98b82ccec2b36fde77fa3b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-10","l":"Objectives","u":"/asc/740/10/#10-objectives","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfc7ec7d3c4a79d9ef361ad63830a2d8413406f2e50ec962b543edf2257f2da2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-15","l":"Scope and Scope Exceptions","u":"/asc/740/10/#15-scope-and-scope-exceptions","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d862823cb7f30cf85bace8a07b5838fb8ee6dc0f2e6d29e12e5a9a469758ff6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-15","l":"Overall Guidance","u":"/asc/740/10/#h-15-overall-guidance","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cca4366068fad25fbc9beb6e44fe5a4453c1897384030969b5934d7ccd4b91c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-15","l":"Entities","u":"/asc/740/10/#h-15-entities","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f95411af26916717fb22735a117f37b0c9d8a0d1331232ab2e4fa0fb05cfb6ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-15","l":"Transactions","u":"/asc/740/10/#h-15-transactions","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97330d69a0174e58a219bd95a710018ac74a3733c26bc8e4184ec79c16b9d606","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-25","l":"Recognition","u":"/asc/740/10/#25-recognition","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3caf84f08f5c152a1672378292ad2204720bca2ad4a0a7389a06eea37791c45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-25","l":"Basic Recognition Threshold","u":"/asc/740/10/#h-25-basic-recognition-threshold","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee66dd94c59bdbe33e00b06adc3af2c637ae111bae23e3c91c63a1b8ba7c6a33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-25","l":"Temporary Differences","u":"/asc/740/10/#h-25-temporary-differences","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0cd542d16e0a96f0312e9a1200ab4996c4bc30a6931e129e34ad7ebbcdf1b85d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-25","l":"Basis Differences that Are Not Temporary Differences","u":"/asc/740/10/#h-25-basis-differences-that-are-not-temporary-differences","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a98c4a1a2010117d34a8698a3fa1af6a826de4ae8cf0a19e6e902bad4bbe411","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-25","l":"Change in Tax Status","u":"/asc/740/10/#h-25-change-in-tax-status","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbf229e455fc30358e83175f31262f8cd10427b0e41ea87ed6e28c4ac553a37b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-25","l":"Tax Holidays","u":"/asc/740/10/#h-25-tax-holidays","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61cc9398bbe835921b5b4e1ffbfb86765acb27590ee206030981bb2dc7a99a22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-25","l":"Effect of Anticipated Future Special Deductions, Losses, and Tax Credits","u":"/asc/740/10/#h-25-effect-of-anticipated-future-special-deductions-losses-and-tax-credits","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0af676e88e42ccc985ff9e06cc95bd56f33a42458113cb5991cd495683ee8d3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-25","l":"Alternative Minimum Tax","u":"/asc/740/10/#h-25-alternative-minimum-tax","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7783c75f41fe9a686a3ff69c620437bbf5e1b7c0d6860a07f492a1fd9c79496a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-25","l":"Investment Tax Credits","u":"/asc/740/10/#h-25-investment-tax-credits","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd6a70e0530b0e63d95ff736bda72da9d7234c2d41880f66f61902be6ad625f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-25","l":"Changes in Laws or Rates","u":"/asc/740/10/#h-25-changes-in-laws-or-rates","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1d312d22b9e369e37d7f62b5d2694a669e34e4b6a29e5af33ccf737ffe38645","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-25","l":"Acquired Temporary Differences in Certain Purchase Transactions That Are Not Accounted for as Business Combinations","u":"/asc/740/10/#h-25-acquired-temporary-differences-in-certain-purchase-transactions-that-are-not-accounted-for-as-business-combinations","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:732b3eda9541cefed6f1ef3c2e9af0d7a28ef422030ce242838ae60a89ecc88e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-25","l":"Transactions Directly between a Taxpayer and a Government","u":"/asc/740/10/#h-25-transactions-directly-between-a-taxpayer-and-a-government","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27ed09f067478c153faa37aa78392aecde7b1d6690e6e436a77f2b14fb89eb21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-25","l":"Interest and Penalties","u":"/asc/740/10/#h-25-interest-and-penalties","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d085ab75d119847ea2604d69226dc2c5b1e7c4657c9930e75262e5e433d05dd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-30","l":"Initial Measurement","u":"/asc/740/10/#30-initial-measurement","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f01c1b255be440ab4f1b73cefe8919943bb4d75cf0841d0aead8b502644f873","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-30","l":"Basic Requirements","u":"/asc/740/10/#h-30-basic-requirements","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e3c53f2047dcadeaa2d8c7022007345541da2c6836454b7b8d7c0aa5b939115","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-30","l":"Applicable Tax Rate Used to Measure Deferred Taxes","u":"/asc/740/10/#h-30-applicable-tax-rate-used-to-measure-deferred-taxes","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f686ad30a7e5e23e2701a34e8091b8aa156ecd795a690457b028aec3ecc5a012","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-30","l":"Establishment of a Valuation Allowance for Deferred Tax Assets","u":"/asc/740/10/#h-30-establishment-of-a-valuation-allowance-for-deferred-tax-assets","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b960aa2b344ce3ff45e42d614e83ce317d22ffede8a2f0ad12ef028ec8152de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-30","l":"Tax Rates Applicable to Items Not Included in Income from Continuing Operations","u":"/asc/740/10/#h-30-tax-rates-applicable-to-items-not-included-in-income-from-continuing-operations","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51a5f4240e09d454e415cc2221c24de49b2eade4783c731d0898a27b3b027de6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-30","l":"Allocation of Consolidated Tax Expense to Separate Financial Statements of Members","u":"/asc/740/10/#h-30-allocation-of-consolidated-tax-expense-to-separate-financial-statements-of-members","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee85325a20557fc05f484fcf7ca4e28528ee6bf09422e01b93a3e22eb4e6ea72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-30","l":"Interest and Penalties on Unrecognized Tax Benefits","u":"/asc/740/10/#h-30-interest-and-penalties-on-unrecognized-tax-benefits","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfc60c3fe18937f79dd08abe9e7cbac3df0debfc6187b374fe397e68e4503f32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-35","l":"Subsequent Measurement","u":"/asc/740/10/#35-subsequent-measurement","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:865ecf5126eec5b7984de0320019d751d0366647c65ca284c0d8272fdc3324dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-35","l":"New Information Affecting Measurement of Tax Positions","u":"/asc/740/10/#h-35-new-information-affecting-measurement-of-tax-positions","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fff5d37b77a0eae29bd344e1a19b1a681834b75c8d62acbbecf439127ed92ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-35","l":"Changes in Tax Laws or Rates","u":"/asc/740/10/#h-35-changes-in-tax-laws-or-rates","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03ea32094dde274df504411b43c42f21e504514a5a050dcf8ecedd55fc8252e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-35","l":"Deferred Credit Arising from Asset Acquisitions that Are Not Business Combinations","u":"/asc/740/10/#h-35-deferred-credit-arising-from-asset-acquisitions-that-are-not-business-combinations","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73e27a3e8b46db3c1bb60c2329db746788609899fe565f475cb4e4103dab6666","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-40","l":"Derecognition","u":"/asc/740/10/#40-derecognition","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e965c793e75ccc9e5ce7a3c1dd01e2b8ee5a5783ff1244e5af39a6a2031fb2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-40","l":"Tax Position No Longer Meets Recognition Criterion","u":"/asc/740/10/#h-40-tax-position-no-longer-meets-recognition-criterion","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e22a2a1cc3689f6ea0b1918a5bf9380c281b720ee4dddd4cb3027471f36f8359","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-40","l":"Accrued Interest and Penalties Related to Tax Positions Subsequently Meeting the Recognition Criteria","u":"/asc/740/10/#h-40-accrued-interest-and-penalties-related-to-tax-positions-subsequently-meeting-the-recognition-criteria","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adbbf491f70dba424c9e1cad2f5cfa330ca8b8eb8a6fee5d74e451c299471634","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-40","l":"Cessation of an Entity's Taxable Status","u":"/asc/740/10/#h-40-cessation-of-an-entity-s-taxable-status","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fa814ce53e09c26d0e07a46abad1e6900d16fd563be2296fb93adcd0331ecac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-45","l":"Other Presentation Matters","u":"/asc/740/10/#45-other-presentation-matters","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b04c1872cc220885c25a9cf40d57dc0cc3b27dd8c6f8eae217119d93d4690e3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-45","l":"Statement of Financial Position Classification of Income Tax Accounts","u":"/asc/740/10/#h-45-statement-of-financial-position-classification-of-income-tax-accounts","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f5412d41754031b70ef13703e79c16f6cad1ab1be8cc0164e2478e8ae894f46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-45","l":"Income Statement Presentation of Certain Measurement Changes to Income Tax Accounts","u":"/asc/740/10/#h-45-income-statement-presentation-of-certain-measurement-changes-to-income-tax-accounts","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d375f5a61831e96f90c30605eb77597068064e62b3c309773c4d7bc6ebc32de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-45","l":"Income Statement Classification of Interest and Penalties","u":"/asc/740/10/#h-45-income-statement-classification-of-interest-and-penalties","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d82b0248f9617e64039a75b73b851b935345bc2975ee41e78c336bff049721e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-45","l":"Investment Tax Credits Under the Deferral Method","u":"/asc/740/10/#h-45-investment-tax-credits-under-the-deferral-method","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc35760326ba1e674b448c0c79b5daad3b57b6457874ce5127d999403fcb862e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-45","l":"Statement of Shareholder Equity Reclassification of Certain Income Tax Effects from Accumulated Other Comprehensive Income","u":"/asc/740/10/#h-45-statement-of-shareholder-equity-reclassification-of-certain-income-tax-effects-from-accumulated-other-comprehensive-income","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ff0e1dacf0ff72d11dc46e1a762b1907b39fa3c2b1352fffe73a92856c8fac3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-50","l":"Disclosure","u":"/asc/740/10/#50-disclosure","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98e3f100f951f1a33791d264964bb965751ea736541a7527264c02bcecaf4c07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-50","l":"Statement of Financial Position Related Disclosures","u":"/asc/740/10/#h-50-statement-of-financial-position-related-disclosures","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2c732692f3f99bc0e4d16d84553dac89358cdb7ed8797164436b6450e628bac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-50","l":"Income Statement Related Disclosures","u":"/asc/740/10/#h-50-income-statement-related-disclosures","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5849911b8ecdb16eac173903f7e300aca6ddb9eb9b7806eaddb416de6bdac7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-50","l":"Income Tax Expense Compared to Statutory Expectations","u":"/asc/740/10/#h-50-income-tax-expense-compared-to-statutory-expectations","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ec056db608a02dda94915e7e9c4bf855888b9380c4eacde0a93b072923c850a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-50","l":"Unrecognized Tax Benefit Related Disclosures","u":"/asc/740/10/#h-50-unrecognized-tax-benefit-related-disclosures","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5216b065d1a98f8e5277bddc475382d0e390599c995097ef7bd307c3c8b2c2c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-50","l":"Public Entities Not Subject to Income Taxes","u":"/asc/740/10/#h-50-public-entities-not-subject-to-income-taxes","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38381a2b963625a20ecce15743170a5e47ba9d9cba53be7c9fbe15ccb02a8f36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-50","l":"Entities with Separately Issued Financial Statements That Are Members of a Consolidated Tax Return","u":"/asc/740/10/#h-50-entities-with-separately-issued-financial-statements-that-are-members-of-a-consolidated-tax-return","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07f9e4cb7008d82bd376d9ff62868bcbb7a9b34d1adc7d33d959fb14c3d2dbc0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-50","l":"Policy Related Disclosures","u":"/asc/740/10/#h-50-policy-related-disclosures","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfddfdeba448e2df659eca6d866e7fa86dabb8b1397ec176cdc4f89a0a23ccac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-50","l":"Other Disclosures","u":"/asc/740/10/#h-50-other-disclosures","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c2a6138bcdf245514947262623de849374861a8393eb936d452f337d03f1195","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-50","l":"Statement of Cash Flows Related Disclosures","u":"/asc/740/10/#h-50-statement-of-cash-flows-related-disclosures","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db959df959395c2a19912c59f6c22f2673acb0f42da3e0f15b3a314392d791ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/740/10/#55-implementation-guidance-and-illustrations","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4596c8e9e7091f16af7096e219a1afe4c15a94087e0b15b26ad9c267ff26a65a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-55","l":"Implementation Guidance","u":"/asc/740/10/#h-55-implementation-guidance","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce091fa42baf8ddbfac589e32156d433c1b68d24ad41dc4d9a6749c4be61ac4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-55","l":"Illustrations","u":"/asc/740/10/#h-55-illustrations","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7c5912ab191038604305695f245b93ec576d69f7dfd40afca8a3560c924b1bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-60","l":"Relationships","u":"/asc/740/10/#60-relationships","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e72fa955552b0af1849ad9a8e3fc26f518a48475d46c5b3a1a070a5e7e1c4c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-60","l":"Compensation—Retirement Benefits","u":"/asc/740/10/#h-60-compensation-retirement-benefits","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d20719000f1da9f7c4120831fa1192a6dc5899f87583124d3053887ebcf11c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-60","l":"Stock Compensation","u":"/asc/740/10/#h-60-stock-compensation","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:182fab480aab2d00bed052fd8f5b9c84ea721e16d8445b20322abd69b1324751","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-60","l":"Business Combinations","u":"/asc/740/10/#h-60-business-combinations","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:543632fd4963b863522675dc88c99555df6c2f67552e94d1065f80c21a824208","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-60","l":"Reorganizations","u":"/asc/740/10/#h-60-reorganizations","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a52ce163515fab37b809fb7cb4d2aebe8e06c6435269d1781f2f9943bbfd08e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-60","l":"Leases","u":"/asc/740/10/#h-60-leases","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:541923d1816f200f58d7a876bf0fa696e27a2f69f42afbe42e533a7fbf0ad46c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-65","l":"Transition and Open Effective Date Information","u":"/asc/740/10/#65-transition-and-open-effective-date-information","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53c4826e29cc6d62f441b2c6b5cc551db7debb35f5dcf8af307af45fceabd0c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-65","l":"Transition Related to Accounting Standards Update No. 2023-09, <em class=\"ph i\">Income Taxes (Topic 740): Improvements to Income Tax Disclosures</em>","u":"/asc/740/10/#h-65-transition-related-to-accounting-standards-update-no-2023-09-em-class-ph-i-income-taxes-topic-740-improvements-to-income-tax-disclosures-em-","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26c7e28dbf17d56d0238c89085b6018baf6f937a4c28f6d16942cc8b49461aa0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-S00","l":"Status","u":"/asc/740/10/#sec-00-status","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6a6777ba2338c507c035ec61cdc48b9716e3da906e47daee522e4ea4d90639d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-S25","l":"Recognition","u":"/asc/740/10/#sec-25-recognition","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa541dcb04fe4323b3944dd47943b9d4744ac9f790e5689119caf272b3ab52f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S25","l":"Acquired Temporary Differences in Certain Purchase Transactions that Are Not Accounted for as Business Combinations","u":"/asc/740/10/#h-S25-acquired-temporary-differences-in-certain-purchase-transactions-that-are-not-accounted-for-as-business-combinations","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6abc200f646b1d7e5fc22adf6ca238bb9f87f19cc2f4265092ac558191a25f66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S25","l":"Income Tax Accounting Implications of the Tax Cuts and Jobs Act","u":"/asc/740/10/#h-S25-income-tax-accounting-implications-of-the-tax-cuts-and-jobs-act","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57faf4951682efe78fdfd4f7846271d0ce1305e31f6249ca3c11f433e2fd2417","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-S30","l":"Initial Measurement","u":"/asc/740/10/#sec-30-initial-measurement","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a93b98786a7e86165592bbd506d181c613af32a1670d8f878457c19b67b0d683","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S30","l":"Income Tax Accounting Implications of the Tax Cuts and Jobs Act","u":"/asc/740/10/#h-S30-income-tax-accounting-implications-of-the-tax-cuts-and-jobs-act","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d30dc54fb65246e0bd97b9da4a93acb30f98108bec5366c8ce8776687b7c27c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-S35","l":"Subsequent Measurement","u":"/asc/740/10/#sec-35-subsequent-measurement","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1ba78c20aff58d5d28d81b435851334564f4b4db28bd7b6c4c92aa734fa5acb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S35","l":"Income Tax Accounting Implications of the Tax Cuts and Jobs Act","u":"/asc/740/10/#h-S35-income-tax-accounting-implications-of-the-tax-cuts-and-jobs-act","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:892dac34a9c785f14991b8b20d582ea3ee7291ba3d18e0fbd5197360f04bfa72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-S45","l":"Other Presentation Matters","u":"/asc/740/10/#sec-45-other-presentation-matters","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a70e454e08b4ab2c97bbafcd133cc7de94c96a2584584d6b783b84034712c09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S45","l":"Income Tax Accounting Implications of the Tax Cuts and Jobs Act","u":"/asc/740/10/#h-S45-income-tax-accounting-implications-of-the-tax-cuts-and-jobs-act","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab3c2dae283e4d24d07bdf0b0c78c9cdf11a6323ceac0eaabb55113731925352","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-S50","l":"Disclosure","u":"/asc/740/10/#sec-50-disclosure","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f51fe215eb1731f4b1f0f874f12d178d3f1fdb63e3c7c563a59a3da951370f65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S50","l":"Income Tax Disclosures","u":"/asc/740/10/#h-S50-income-tax-disclosures","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b81bb1fdd956eec26ff0fdda4449c7d4d16590b78cc3c6f10b317e2fa59c2b55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S50","l":"Income Tax Accounting Implications of the Tax Cuts and Jobs Act","u":"/asc/740/10/#h-S50-income-tax-accounting-implications-of-the-tax-cuts-and-jobs-act","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bc8817fbe2f1f6aea200ff9b1b16bc8dbdaea725522352c42f5a4a0476ec6d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/740/10/#sec-55-implementation-guidance-and-illustrations","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e93eb082fcabcead01beabe1715558befcff04d37b29cc067223b5fdf599644c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S55","l":"Statutory to Effective Tax Rate Reconciliation","u":"/asc/740/10/#h-S55-statutory-to-effective-tax-rate-reconciliation","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9617781ec7d1c6812fce0cf82533408e77af73ffe9c3d40ae85cd7114abd9428","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S55","l":"Equity Method Investee Income Taxes","u":"/asc/740/10/#h-S55-equity-method-investee-income-taxes","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aeba248ba72e4e28de88d597072c7304ce1731db13ea2a0d13a24ffd1bffb455","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S55","l":"Disclosures When an Item Is Presented on a Net of Tax Basis","u":"/asc/740/10/#h-S55-disclosures-when-an-item-is-presented-on-a-net-of-tax-basis","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71d7058278320a1a5bf7067b6aea908d7eb7a8ba9e22baa36842e60dba651fa9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S55","l":"Reconciliation of Tax Recovery in a Loss Year","u":"/asc/740/10/#h-S55-reconciliation-of-tax-recovery-in-a-loss-year","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fbdd44d75314f114ec6c84f35003d4c1c8dc16fbccdf3758a19b0dbb9e2a695","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S55","l":"Foreign Registrants","u":"/asc/740/10/#h-S55-foreign-registrants","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:993d9b23d2cc292d0f6a4b1ea6a39919cc934e21f498439f69828518a151eb45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S55","l":"Reconciliation of Certain Securities Gains and Losses to the Statutory Federal Income Tax Rate","u":"/asc/740/10/#h-S55-reconciliation-of-certain-securities-gains-and-losses-to-the-statutory-federal-income-tax-rate","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58367288b2e8db500c213fc8dc47a7183b1e9c26eef8942a8b217c0f3cddd299","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S55","l":"Disclosure When Income Tax Expense Is Allocated to More than One Financial Statement Caption","u":"/asc/740/10/#h-S55-disclosure-when-income-tax-expense-is-allocated-to-more-than-one-financial-statement-caption","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d1debd3b767c1f5a9e3a1552ddc0495725603de1a0b402e80c21b0888428812","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S55","l":"Income Tax Accounting Implications of the Tax Cuts and Jobs Act","u":"/asc/740/10/#h-S55-income-tax-accounting-implications-of-the-tax-cuts-and-jobs-act","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:774eb29ee5583a1e6e04dce107b363ffd6c3f60c3aad6a3ab13c1a8561c9892d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-10-S99","l":"SEC Materials","u":"/asc/740/10/#sec-99-sec-materials","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6512e28a706c7585555d86202d5dde175e16da23b0077d20a3aa7ce3680bc82d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-10-S99","l":"SEC Staff Guidance","u":"/asc/740/10/#h-S99-sec-staff-guidance","x":"740-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9fb947feb7bc0c58af6d69dfde69ef90cc57b5198ecb1a1fbe6a47f53c53341","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-20","l":"Intraperiod Tax Allocation","u":"/asc/740/20/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d729208ab902ab502104ec148fb56a1813dcf4d540da40fb20275728c0c45d75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-20-05","l":"Overview and Background","u":"/asc/740/20/#05-overview-and-background","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1446b7951714918858284ff7f88beeb0267b84539587f47faca33bdf2aaa7071","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-20-15","l":"Scope and Scope Exceptions","u":"/asc/740/20/#15-scope-and-scope-exceptions","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:def236fe404d4748cc96558200920cf6eea1dab4435f71c86c0deb08d156635f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-20-15","l":"Overall Guidance","u":"/asc/740/20/#h-15-overall-guidance","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ebf75c83b3303c7d9e92d0ddbf7747845755f2cd869a1bdd55becd182d54d04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-20-15","l":"Transactions","u":"/asc/740/20/#h-15-transactions","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:390034ad1c38f6723c989a53716041125c483fd4d4125b00367a4d1c0d26493b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-20-45","l":"Other Presentation Matters","u":"/asc/740/20/#45-other-presentation-matters","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27a0cb02931b59ff2b27f23b12db6e4ec7fba6021a121866808a3e6671c317d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-20-45","l":"Allocation of Income Tax Expense or Benefit for the Year","u":"/asc/740/20/#h-45-allocation-of-income-tax-expense-or-benefit-for-the-year","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:059110c0bb3637cc22f2574a8328e1d71a725d600cbdc59b121e62f2082c2d55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-20-45","l":"Allocation to Continuing Operations","u":"/asc/740/20/#h-45-allocation-to-continuing-operations","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99c7ec0a1c0836887e01fbd8ca937a96305b82c8d91aaf92502c07489831f188","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-20-45","l":"Allocations to Items Other Than Continuing Operations","u":"/asc/740/20/#h-45-allocations-to-items-other-than-continuing-operations","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:023f7649ca0ef5cac3755924b6f744bae982e7da38a2071f66f022347e9a4233","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-20-45","l":"Single Item of Allocation Other Than Continuing Operations","u":"/asc/740/20/#h-45-single-item-of-allocation-other-than-continuing-operations","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd1f9621950f727edceb26fbc933e4933aef4f1deac9b03fa0f066dd9e0fbded","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-20-45","l":"Multiple Items of Allocation Other Than Continuing Operations","u":"/asc/740/20/#h-45-multiple-items-of-allocation-other-than-continuing-operations","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2067870e5d32aac25abec518fcc974f56a1ac7e6ae1bff6ad3bc17db733ed889","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-20-45","l":"Presentation of Deferred Tax Assets Relating to Losses on Available-for-Sale Debt Securities","u":"/asc/740/20/#h-45-presentation-of-deferred-tax-assets-relating-to-losses-on-available-for-sale-debt-securities","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fc1031692adfe8e6fe24e4bf7909f57d10fd8ac87845f81eb86de88d2987362","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/740/20/#55-implementation-guidance-and-illustrations","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91dfbc6e1e2e3edc747d074acf0310ca9d8ef510fc7bd55c5738207ae7edf38c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-20-55","l":"Illustrations","u":"/asc/740/20/#h-55-illustrations","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fbd13c510ad49a0675ca06ceeb5663a434b5ec3e3f1911dd667627893945452","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-20-60","l":"Relationships","u":"/asc/740/20/#60-relationships","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77f060f205c25d90f63055fbf78f4ae8a66b3f507cf6e8a2138e5ad65836e3d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-20-60","l":"Investments—Debt and Equity Securities","u":"/asc/740/20/#h-60-investments-debt-and-equity-securities","x":"740-20 Intraperiod Tax Allocation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f315a44f8ea543da9b40d73735564f01dba9f189b12fa8ebefc58586a95339f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-30","l":"Other Considerations or Special Areas","u":"/asc/740/30/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad47c67a74da93de59d858f9c6a72a9fbf0ce41700811c61020d067da3e25c38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-30-05","l":"Overview and Background","u":"/asc/740/30/#05-overview-and-background","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:284b01cc08274285cb6a39ce7c13f0eee91092abd0d0e39617a400bd58b21685","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-30-05","l":"Undistributed Earnings of Subsidiaries and Corporate Joint Ventures","u":"/asc/740/30/#h-05-undistributed-earnings-of-subsidiaries-and-corporate-joint-ventures","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90e3d63a9721eb0cf546b9127392a9a272d5dafe8a7a7f1be2eb91cd94d7c302","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-30-15","l":"Scope and Scope Exceptions","u":"/asc/740/30/#15-scope-and-scope-exceptions","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e74f93709c34b542e8d64223a3100f89ad6888ee86acf65e76e74e4f876288fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-30-15","l":"Overall Guidance","u":"/asc/740/30/#h-15-overall-guidance","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b02f694340d14838135c3dfa94fae919816c6fc6a6308e776a7e9a486c598ebf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-30-15","l":"Transactions","u":"/asc/740/30/#h-15-transactions","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b828f845bf2d1764baf46db49c1e1e614539dd3016034e32ac1bb8f6abf453b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-30-25","l":"Recognition","u":"/asc/740/30/#25-recognition","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cd36a1ad9e79c01c2d58891ca37aeaf8252002bf43e9f1e3d1810d32d5cc1e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-30-25","l":"Undistributed Earnings of Subsidiaries and Corporate Joint Ventures","u":"/asc/740/30/#h-25-undistributed-earnings-of-subsidiaries-and-corporate-joint-ventures","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9eae3decb7af8c162c5ef56e72b0fb1514f66f3207fc0fd792e2d2d11f3bd6e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-30-45","l":"Other Presentation Matters","u":"/asc/740/30/#45-other-presentation-matters","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ecade54721f0ec031f332729239769d949dbbe85b2a0f147bb04d0e94c54025","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-30-45","l":"Undistributed Earnings of Subsidiaries and Corporate Joint Ventures","u":"/asc/740/30/#h-45-undistributed-earnings-of-subsidiaries-and-corporate-joint-ventures","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c9f26839b18c957779373f65fbf2e75771fc33f42e9ea98a55a63d11c141331","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-30-50","l":"Disclosure","u":"/asc/740/30/#50-disclosure","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:340dd509ea1aeccdbdae3179a339bd0062ffeca0299fe294ea863f6c8689047f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-30-50","l":"Undistributed Earnings of Subsidiaries and Corporate Joint Ventures","u":"/asc/740/30/#h-50-undistributed-earnings-of-subsidiaries-and-corporate-joint-ventures","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5f5010c4a94e84bf484845f33c9d5f5fa7129f098cab2b458c2b8a45531eed8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-30-60","l":"Relationships","u":"/asc/740/30/#60-relationships","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53f1ae0446735714a889eceb5e2e920aa3a0043edb78ddaf82d6af8b7c82f1c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-30-60","l":"Financial Services—Depository and Lending","u":"/asc/740/30/#h-60-financial-services-depository-and-lending","x":"740-30 Other Considerations or Special Areas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c191ff39ac4f3b2bf765006d24185e1dffe2857cf1313c3b3ab880ce24eefdb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-805","l":"Business Combinations","u":"/asc/740/805/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4d6beb74fa0d151a8a4c53b6d924261e0725ae46e7949aeea56681425683813","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-805-05","l":"Overview and Background","u":"/asc/740/805/#05-overview-and-background","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fa965fd3ad9ce3d134efeeb1fb296edcd2a174af59c9c9ace343e6197e81508","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-805-15","l":"Scope and Scope Exceptions","u":"/asc/740/805/#15-scope-and-scope-exceptions","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d129f21f41977052447804eb959da4e8ca92db857ad0e89fea7f864401cecf0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-805-15","l":"Overall Guidance","u":"/asc/740/805/#h-15-overall-guidance","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4da38352033602c25631e4c928b1eacbee637b5118a3e24b507e7e1cfe7c1c2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-805-25","l":"Recognition","u":"/asc/740/805/#25-recognition","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e87d2778bfd63ce92096759bc7d73316e1fed9cd9da94c151c027f63bc8bb77d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-805-25","l":"Goodwill","u":"/asc/740/805/#h-25-goodwill","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d660926ae15e8fbcbee04e329c52dd2c4d52035a70f66dc6640f52bb2303ec95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-805-25","l":"Replacement Awards Classified as Equity","u":"/asc/740/805/#h-25-replacement-awards-classified-as-equity","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10db846faba0e592e3740570ce4ec961b8ef1c17c0dff2c9d83ed9f85eae974f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-805-25","l":"Allocation of Consolidated Tax Expense to the Acquired Entity after an Acquisition","u":"/asc/740/805/#h-25-allocation-of-consolidated-tax-expense-to-the-acquired-entity-after-an-acquisition","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a521e681a7e71576b5099927aa59b41d2e65297277f74a4401686f04924931d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-805-30","l":"Initial Measurement","u":"/asc/740/805/#30-initial-measurement","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bf44fd25802adcb4a740666212e2d5d397f33da5ecadd157311bad5a64dfc17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-805-35","l":"Subsequent Measurement","u":"/asc/740/805/#35-subsequent-measurement","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba66662d286e6e33521e3c2ad8bbd0574b18e973b60d3570487463c9ff003550","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-805-45","l":"Other Presentation Matters","u":"/asc/740/805/#45-other-presentation-matters","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4f25bd4c8b1aff834addc39b28efe127bfb77337b8bb71fbec4ffb9233f520e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-805-45","l":"Changes in Valuation Allowances","u":"/asc/740/805/#h-45-changes-in-valuation-allowances","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2850b17caf6e1d00c112ddf10582263371af65c0e5cf71ea94d98067ffb4bf38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-805-45","l":"Changes in Tax Positions","u":"/asc/740/805/#h-45-changes-in-tax-positions","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:298fb06a8b03938c5fd96ab1771704ae4e4798e9b650cb6a1e0369996122266e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-805-45","l":"Tax Deductions for Replacement Awards","u":"/asc/740/805/#h-45-tax-deductions-for-replacement-awards","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d7b24b85ffca7f213a24546a88a7967d6030dc07b6ccedcad2bce60b0665eb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-805-50","l":"Disclosure","u":"/asc/740/805/#50-disclosure","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b518938d9d621789a905e433833080837c7ae9271c7a57390b5ca87145413932","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-805-50","l":"Change in Acquirer's Valuation Allowance as a Result of a Business Combination","u":"/asc/740/805/#h-50-change-in-acquirer-s-valuation-allowance-as-a-result-of-a-business-combination","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f08ccd7ba5fcae78bf22c2ebdebd30d9d35fa76f88ea8e6cdf71ada0934f26ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-805-55","l":"Implementation Guidance and Illustrations","u":"/asc/740/805/#55-implementation-guidance-and-illustrations","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69e18d4a5723ed512da9a4b7fbcdfca7159c67c4114a2ad1a470b64729d9989e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-805-55","l":"Illustrations","u":"/asc/740/805/#h-55-illustrations","x":"740-805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24b2f8a79c836e357d347fe028da3ecf49cc4ebabe70fb4cd01c9dc8d989383a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-830","l":"Foreign Currency Matters","u":"/asc/740/830/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb8fff9455cca38065863e3eb18537f01a49914ea50e0f3d9688db82878b7771","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-830-05","l":"Overview and Background","u":"/asc/740/830/#05-overview-and-background","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd103a68f6f12e0e199f1f0279cda6a34518d4e4f4fb7270b5405afa123d9f74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-830-15","l":"Scope and Scope Exceptions","u":"/asc/740/830/#15-scope-and-scope-exceptions","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65f698bb72a9a85cbd9c3e5ecb118e8b32b169301b1241e088cbb311dcdd3c82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-830-15","l":"Overall Guidance","u":"/asc/740/830/#h-15-overall-guidance","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6a69b86792cb847069895594d9903158a5f90a21ad8d0ed4ed55014e5e0602d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-830-15","l":"Entities","u":"/asc/740/830/#h-15-entities","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:356586935a0dc423b52c831e18e89b75f65631980cee1c8da281acaf047c20e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-830-15","l":"Transactions","u":"/asc/740/830/#h-15-transactions","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c07f0668d6373b49c342f097317ec7aae748b0fe92584635c30619a05178ed7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-830-25","l":"Recognition","u":"/asc/740/830/#25-recognition","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5992c89750ea59976e72180e72c42031cb07bb91b0599d4d1542e1034bf9f9f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-830-25","l":"Remeasurement Changes Causing Deferred Tax Recognition","u":"/asc/740/830/#h-25-remeasurement-changes-causing-deferred-tax-recognition","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd39ea6ac60f0a2130af59fffb141e6bc6098c7204e39126997d4e74d0c6f6cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-830-25","l":"Inside Basis Differences within Foreign Subsidiaries That Meet the Indefinite Reversal Criterion","u":"/asc/740/830/#h-25-inside-basis-differences-within-foreign-subsidiaries-that-meet-the-indefinite-reversal-criterion","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c32d8f1b2328d3b01650622b6873f3d6a9cf333c332bc9df72304480e85f5f8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-830-25","l":"Remeasurement Changes Not Resulting in Deferred Tax Recognition","u":"/asc/740/830/#h-25-remeasurement-changes-not-resulting-in-deferred-tax-recognition","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85ba57b684d1725f9b385f541a1eac24ac870e16ded6c722faab8fc773c08466","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-830-30","l":"Initial Measurement","u":"/asc/740/830/#30-initial-measurement","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4ecc51193cf64a674ae1eca6243f52d8c344b3f368d4e7ed880b0080eea8c4b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-830-30","l":"Foreign Financial Statements Restated for General Price Level Changes","u":"/asc/740/830/#h-30-foreign-financial-statements-restated-for-general-price-level-changes","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b588270c7deb52d492d94b6f01e5e2be4b105ddfe14d55fe400bfd6b8fbc44bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-830-45","l":"Other Presentation Matters","u":"/asc/740/830/#45-other-presentation-matters","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ee4fab118cf9551dccd8adaa963b0cef2ff2de68b62156547715e6bb8ba993a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-830-55","l":"Implementation Guidance and Illustrations","u":"/asc/740/830/#55-implementation-guidance-and-illustrations","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d4bcdef38e265c73787ccb718c0b82395b20ebaa2e9ff2800612c0e023c0ad3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-830-55","l":"Illustrations","u":"/asc/740/830/#h-55-illustrations","x":"740-830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b7f3df01c246ba2ed9c7d431bdd2e1b38050243a3968e00ebff7ac2bdf29d9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-852","l":"Reorganizations","u":"/asc/740/852/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a28354296a0a653398547be5f9a67fc8bea8bef23fcf4e679cc66703984e3b30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-852-05","l":"Overview and Background","u":"/asc/740/852/#05-overview-and-background","x":"740-852 Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a849e5f1afc8b41f48c17b2843e8a99c2311a90e50cb4544013be213630f0c58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-852-15","l":"Scope and Scope Exceptions","u":"/asc/740/852/#15-scope-and-scope-exceptions","x":"740-852 Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c89d0fc36653be1a5d28f3932fb9df0151a67438da74e811c171a1260d1aea5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-852-15","l":"Overall Guidance","u":"/asc/740/852/#h-15-overall-guidance","x":"740-852 Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f6c269e2d09a945224c75904c61d288e3ed5076319e8bb67c82aae7d25266ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-852-45","l":"Other Presentation Matters","u":"/asc/740/852/#45-other-presentation-matters","x":"740-852 Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2930a76abb8a240f382d84cd54626ce1b62996f5a756c524d0b9e3dc7acb57f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-852-45","l":"Fresh-Start Reporting in a Chapter 11 Reorganization","u":"/asc/740/852/#h-45-fresh-start-reporting-in-a-chapter-11-reorganization","x":"740-852 Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:913c8af0a81b1034eec198738714d8c6c8693890d407d8c5f4b629855f57910c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-852-45","l":"Quasi-Reorganizations","u":"/asc/740/852/#h-45-quasi-reorganizations","x":"740-852 Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df6af98cc19901e31f6ee8e0f4b3946f215916fbc0e2c9faf795020808830ce4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-852-55","l":"Implementation Guidance and Illustrations","u":"/asc/740/852/#55-implementation-guidance-and-illustrations","x":"740-852 Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1226d56cd49cae78d2cad54dd1780aea5db13073c05999bded04f9f80c16f50a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-852-55","l":"Implementation Guidance","u":"/asc/740/852/#h-55-implementation-guidance","x":"740-852 Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21874f42092567c224ffb4367681fbfa3451cf76770d11f2707fe0f606d04f36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-852-65","l":"Transition and Open Effective Date Information","u":"/asc/740/852/#65-transition-and-open-effective-date-information","x":"740-852 Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:544a7b90c4b174745bc9f42216c4301e1aa200b60a32d2a85002e6a267636f11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-924","l":"Entertainment—Casinos","u":"/asc/740/924/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d7e3656cb1952205999ae351d6b59c1bcddfa1ea5d61ac7f89ce3150d4777d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-924-05","l":"Overview and Background","u":"/asc/740/924/#05-overview-and-background","x":"740-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94b499e9ea22dcb940a612803aa4c5b15e19a649b7572239779686d380447d7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-924-15","l":"Scope and Scope Exceptions","u":"/asc/740/924/#15-scope-and-scope-exceptions","x":"740-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:921eaa099d32a58ec52dcf385c9e1dc07550712a08472d80e098db712a23b9d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-924-15","l":"Overall Guidance","u":"/asc/740/924/#h-15-overall-guidance","x":"740-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea3a7c34c95f4c0c9f92514ed83f206c3ddd6c008a37ac67b3dba0a58dd05e35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-924-25","l":"Recognition","u":"/asc/740/924/#25-recognition","x":"740-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e23099882529239d296062787ce8dcf652263c2ba52db0df7bb2472294e0125","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-924-25","l":"Deferred Income Taxes","u":"/asc/740/924/#h-25-deferred-income-taxes","x":"740-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbcc924802830d78c91532e0f4ef243f3b7a3b0afec13bf0da5abfb081bae325","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-932","l":"Extractive Activities—Oil and Gas","u":"/asc/740/932/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1674402cc79cad520b6300d8c2e3195c6b1530c2f935ef02abf83480df2a0c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-932-05","l":"Overview and Background","u":"/asc/740/932/#05-overview-and-background","x":"740-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3447204425aec7c450431f4a2f3211b128859779842b0f7d0d0ea5875338bf8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-932-15","l":"Scope and Scope Exceptions","u":"/asc/740/932/#15-scope-and-scope-exceptions","x":"740-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1f54b059ac933369ba8af7675aee4d2182b10ae5f02cb7b216fefb0e4c581a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-932-15","l":"Overall Guidance","u":"/asc/740/932/#h-15-overall-guidance","x":"740-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc0cae4867ba445f5891380d9bf9885b9356f4c3f4f3bf16b464368df130b3e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-932-25","l":"Recognition","u":"/asc/740/932/#25-recognition","x":"740-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b64463f9b988948c6f0bad11c4b3e9631a5933bb45f80ac43d59153a208dd0ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-932-30","l":"Initial Measurement","u":"/asc/740/932/#30-initial-measurement","x":"740-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f50bfaa9906be6b7c52c8b582b0d653e3398e083eff8dd6a7375eeef533910e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-932-45","l":"Other Presentation Matters","u":"/asc/740/932/#45-other-presentation-matters","x":"740-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2df612add4d67f5e1a6989243e2fc4f2904b0f57ca926c1ac703e8e907a754bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-932-50","l":"Disclosure","u":"/asc/740/932/#50-disclosure","x":"740-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2154f7efbbcd568961132d9137eed58ab29a61c3ce2da446f297fad1190aca9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-932-S25","l":"Recognition","u":"/asc/740/932/#sec-25-recognition","x":"740-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec9f100cf87b2fa4bf1d9469433310be20219c4320e09b1035d1b288ed3a966d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-942","l":"Financial Services—Depository and Lending","u":"/asc/740/942/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:806f1c6ce0ae89b6ca01511eaabca69df394f13e333f125038e13343a7b7ca49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-942-05","l":"Overview and Background","u":"/asc/740/942/#05-overview-and-background","x":"740-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:377a4c23b927587e4503b9f19f48792587ff78ce3b4a21e914b46d695cb3bab6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-942-15","l":"Scope and Scope Exceptions","u":"/asc/740/942/#15-scope-and-scope-exceptions","x":"740-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9af541d91b669365d43810cf4eeebccc31df11046e90e71cb05f0a4a6bee354f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-942-15","l":"Overall Guidance","u":"/asc/740/942/#h-15-overall-guidance","x":"740-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c67ca901a598a03a9198dee72f35531db831b93d176bd92c841b8b02e92e2c25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-942-15","l":"Entities","u":"/asc/740/942/#h-15-entities","x":"740-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10256948cc9c9b7f680418821947c67b7f3577b87aa4cf532ae859fce4bbc362","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-942-25","l":"Recognition","u":"/asc/740/942/#25-recognition","x":"740-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04a4dc165bd6936b691e1e2ea14c047a2b1fffdb24c39ca90905452eca3b573a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-942-25","l":"Deferred Tax Liability","u":"/asc/740/942/#h-25-deferred-tax-liability","x":"740-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1208f8b74cd8340a9fa103a47d9d085c72ee012aa2f79fc49ccbd904a8e17c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-942-25","l":"Deferred Tax Asset","u":"/asc/740/942/#h-25-deferred-tax-asset","x":"740-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e63606b1062376d9ce2cfa66281f19e9b5bdb0d6288a524b5722a8b9bf4b74a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-942-35","l":"Subsequent Measurement","u":"/asc/740/942/#35-subsequent-measurement","x":"740-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfc5eb7491b6931fea3b51bde47de811b9007b96461f346bb144e9694ef01416","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-942-35","l":"Deferred Tax Assets and Liabilities","u":"/asc/740/942/#h-35-deferred-tax-assets-and-liabilities","x":"740-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b16cdfb737d82055d6d2644c07f59cc013443bb15691e150f99076c8fbc31f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-942-45","l":"Other Presentation Matters","u":"/asc/740/942/#45-other-presentation-matters","x":"740-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85ad81066e5de61753b94c82c23d7a8264aae7aae12f2ccc636965976e580876","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-942-50","l":"Disclosure","u":"/asc/740/942/#50-disclosure","x":"740-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a86985e05762128b6819c12018fbff3ae4b9682346161fd667ed17de4aa0188e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-942-50","l":"Deferred Tax Liability","u":"/asc/740/942/#h-50-deferred-tax-liability","x":"740-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87f34f044c37eba4ae168c606fa2f2a21903b6b096e7d469cb7be2124d4a672e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-944","l":"Financial Services—Insurance","u":"/asc/740/944/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:698987b24b751206fdcb6f08f1b18a1cbbdba3bbe051bf8d751d33db1d78f602","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-944-05","l":"Overview and Background","u":"/asc/740/944/#05-overview-and-background","x":"740-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f807a42d830c3735bc22668911ca934eaaca6d06c64e080542035d9b96af8883","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-944-15","l":"Scope and Scope Exceptions","u":"/asc/740/944/#15-scope-and-scope-exceptions","x":"740-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1bbcca4a6f6cae6d74c5994e39c8cc311d4ba7a98d03608e520f8b5b5dd70f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-944-15","l":"Overall Guidance","u":"/asc/740/944/#h-15-overall-guidance","x":"740-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c29f25b2dce2fd3a859403fd02f85d4b1efefbcd241874994469bdfdb384d41d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-944-25","l":"Recognition","u":"/asc/740/944/#25-recognition","x":"740-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f729eebecf122c3c925016179a8e6a88a05399ba924adf352a3b7e9b7dd67c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-944-25","l":"Policyholder Dividends","u":"/asc/740/944/#h-25-policyholder-dividends","x":"740-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97ee98862061599f13807226fe9d4e5f42fcfd2f913e0ad453c4850ae375274e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-944-25","l":"Policyholders' Surplus","u":"/asc/740/944/#h-25-policyholders-surplus","x":"740-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fd294e1bd3f19ebad5a011482338c26dc1f46521ba586163b355d2f9d2d52d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-944-50","l":"Disclosure","u":"/asc/740/944/#50-disclosure","x":"740-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aed1cd7c73671f9952bb5d7af3a292736c10055d748213fb39fb295dd6a8b905","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-946","l":"Financial Services—Investment Companies","u":"/asc/740/946/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc55a197efdf29d6a191bb492403a18c303287727dbb7e4bc165e5c9fad953b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-946-05","l":"Overview and Background","u":"/asc/740/946/#05-overview-and-background","x":"740-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1063f18668901ee2d66551aff4facd88ade168a17f93a75803b8bcd354f14425","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-946-15","l":"Scope and Scope Exceptions","u":"/asc/740/946/#15-scope-and-scope-exceptions","x":"740-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a169325720db5c1da711aa8ae1d8d7f8f37f104e3b0841800b1cf7630f8f3ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-946-35","l":"Subsequent Measurement","u":"/asc/740/946/#35-subsequent-measurement","x":"740-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5895c2e2df0cc945465e3ebf7af133b928892f742fab406ccbb9f3e2f0d3b334","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-946-50","l":"Disclosure","u":"/asc/740/946/#50-disclosure","x":"740-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a95dc6caec1dc0d7255541a5ad235169e8486b7e92c3e671a6b93ae64e0b6b60","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-946-55","l":"Implementation Guidance and Illustrations","u":"/asc/740/946/#55-implementation-guidance-and-illustrations","x":"740-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a48fd66df61e4ece31de0403ce14b6a9941d62068e9f6fdb8b1b4919426cd09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-946-55","l":"Implementation Guidance","u":"/asc/740/946/#h-55-implementation-guidance","x":"740-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4679f0dfacbc1f8a1293544937335a964f4877daffeaf1b8e61c80e4ce443df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-946-S50","l":"Disclosure","u":"/asc/740/946/#sec-50-disclosure","x":"740-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15585fcde2ad04614c360ed60b54d28bc5353ffe8987bdd428ccbbd89aa58f88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-946-S50","l":"Federal Income Taxes","u":"/asc/740/946/#h-S50-federal-income-taxes","x":"740-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed5709598523db30257c9f8269a40c6741f430edc415d0c290c330c558b9ea4e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-954","l":"Health Care Entities","u":"/asc/740/954/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:042deb6ff2a31124a5f0a1fee33c54546369afa6fffc62ab4f5f6b17676e7f59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-954-05","l":"Overview and Background","u":"/asc/740/954/#05-overview-and-background","x":"740-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40ee82bcf6ef7c34765a081b91e9d97060cc6fc3210de5387a411189eaa679e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-954-15","l":"Scope and Scope Exceptions","u":"/asc/740/954/#15-scope-and-scope-exceptions","x":"740-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6017b7227906da19bb30287c2f929c1655d533428702c97b4eea3b53c8eafd0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-954-15","l":"Overall Guidance","u":"/asc/740/954/#h-15-overall-guidance","x":"740-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccabdd5844a53e5202e88d46ee90e08506b5630c788ee954a87e46ebea440c61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-954-15","l":"Entities","u":"/asc/740/954/#h-15-entities","x":"740-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ab79e4d13f33e75f3af9fa54c38f687c452d30d82ac1844158a39407dd998b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-954-50","l":"Disclosure","u":"/asc/740/954/#50-disclosure","x":"740-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52e2e871b5db252a90b300c3feb3733834d1aace22c5c5c2472ea5496bc7b19a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-972","l":"Real Estate—Common Interest Realty Associations","u":"/asc/740/972/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d48dc57bd5b1fb21b84775069c62f3b53faa10ce413abcf3b1bc56121968cd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-972-05","l":"Overview and Background","u":"/asc/740/972/#05-overview-and-background","x":"740-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e467ede3609cfbcc3657e0ca57a1f022cfde171dcf7089a2c7125807f5fcd225","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-972-15","l":"Scope and Scope Exceptions","u":"/asc/740/972/#15-scope-and-scope-exceptions","x":"740-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a90f3ec6a23bbcc39c936c4917bdb888c7e2040f50ca7f20eeb378d5e51b366","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-972-15","l":"Overall Guidance","u":"/asc/740/972/#h-15-overall-guidance","x":"740-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4914eeea6a14d271daa6e0a3f644fb9e8ac2e400fa7febe15c73fa82370d3479","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-972-45","l":"Other Presentation Matters","u":"/asc/740/972/#45-other-presentation-matters","x":"740-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a83b785e3d75c5085b681cfef134dc63b12acb36976eae19da6706f326666cae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-972-50","l":"Disclosure","u":"/asc/740/972/#50-disclosure","x":"740-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:879b9d9e9d20fd0550b4f72853d369bf5d2b2343d9ba054007949d6383511316","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-980","l":"Regulated Operations","u":"/asc/740/980/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:701e1a9ca6389153aae8d87daffe95252ce71b989b0a27cae03dfd9493bd695a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-980-05","l":"Overview and Background","u":"/asc/740/980/#05-overview-and-background","x":"740-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:beab1aaa9a88b43ed4cd4f9964e6020fc188720fe1231bdb272d1b7a9fea8624","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-980-15","l":"Scope and Scope Exceptions","u":"/asc/740/980/#15-scope-and-scope-exceptions","x":"740-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70d2cf37605aeceeee281317ffcdacd40f0e5a976b479b32241863833c85b26c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-980-15","l":"Overall Guidance","u":"/asc/740/980/#h-15-overall-guidance","x":"740-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69e43558102d9d1af6e21539b8e29089a3506708bfce66cb755e3b1bcbdec93a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-980-25","l":"Recognition","u":"/asc/740/980/#25-recognition","x":"740-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47c088db00b0f368eecb8b109eb6011ae08d77e9543ef801eea27a2aae21ef22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-980-25","l":"Income Taxes Applicable to Regulated Entities","u":"/asc/740/980/#h-25-income-taxes-applicable-to-regulated-entities","x":"740-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ab370971991a9b791b6d80df77be8040dee0493fe6567dcbce272545568066b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-980-55","l":"Implementation Guidance and Illustrations","u":"/asc/740/980/#55-implementation-guidance-and-illustrations","x":"740-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:720e4a0f72834283b7b2d379d75ed70fecb0b89e3a2fae01702eb6ca2194d97f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-980-55","l":"Implementation Guidance","u":"/asc/740/980/#h-55-implementation-guidance","x":"740-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07a8f430d4e64ee06489ff7e49c4ead4ae5dbe7bd9b98bafe1e27a5cc50e2c8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"740-980-55","l":"Illustrations","u":"/asc/740/980/#h-55-illustrations","x":"740-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0d765fe7552cff139e5ef2cee95c50ed28c8453a89a42fa3a7993bcdafabded","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"740-995","l":"U.S. Steamship Entities","u":"/asc/740/995/","x":"740 Income Taxes","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a7332ed8e2c8eb13c12f0b0f625d801563cb6f6398a508bc726c8e4699180eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-995-05","l":"Overview and Background","u":"/asc/740/995/#05-overview-and-background","x":"740-995 U.S. Steamship Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7f8b1e3a1d050fa87cc17fead24742e8638cee01307230ddcafda3882442017","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-995-15","l":"Scope and Scope Exceptions","u":"/asc/740/995/#15-scope-and-scope-exceptions","x":"740-995 U.S. Steamship Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c14f7677bf2ac38a3ab051ea458225641b5e2fc99ef3a7acb98a928c6d62b8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-995-20","l":"Glossary","u":"/asc/740/995/#20-glossary","x":"740-995 U.S. Steamship Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6032dd1de9e0c700e82f8dedc3fa12bb0c005dbde2010e68ad6cdfa7cbb1a6de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-995-25","l":"Recognition","u":"/asc/740/995/#25-recognition","x":"740-995 U.S. Steamship Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8ce312679604d397fcbf43a9b802e772bc2cb660020e133c0635bbfd132ac02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"740-995-50","l":"Disclosure","u":"/asc/740/995/#50-disclosure","x":"740-995 U.S. Steamship Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:543ee85faff725cfec6c706eb50c545a5c36eb943eb328d47b5157bc8b3eadf0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"805-10","l":"Overall","u":"/asc/805/10/","x":"805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29fc7d8d8e82187eee610461634764caa8cc9dc65cfe2ddde0da47aacd59a208","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-05","l":"Overview and Background","u":"/asc/805/10/#05-overview-and-background","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcff4466a13b2961a77a75e13ef9f560717828d5b951d9e76bece1f41324d438","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-10","l":"Objectives","u":"/asc/805/10/#10-objectives","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c822b83a7e45d6c0ed44d53ca7da10c8256221420a0bebec06c07c644fe31e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-15","l":"Scope and Scope Exceptions","u":"/asc/805/10/#15-scope-and-scope-exceptions","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5d6cec208ec752c237eba03552c2d69babb86dc5e4428c42ff9d628da0b9d63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-15","l":"Overall Guidance","u":"/asc/805/10/#h-15-overall-guidance","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:265bd80385cbc12c5effcfdfc672fd1bfa0c823c26f23e177d63d82e93704f23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-15","l":"Entities","u":"/asc/805/10/#h-15-entities","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de849c3adda1e86fa596d613f5d452d1e24f73ebc2f4211ac71a8363a6a4522a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-15","l":"Transactions","u":"/asc/805/10/#h-15-transactions","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d09554e60eac594a74c8ab386d96c448438352a8a5064715823499d17a6eeb8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-25","l":"Recognition","u":"/asc/805/10/#25-recognition","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:730f1a4d88eb977bd98dbee77dc9c01ccba190fd7f4da2aad21bca069ae1be70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-25","l":"Identifying the Acquirer","u":"/asc/805/10/#h-25-identifying-the-acquirer","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ee09f5093210136f63756f58a44efdea23de4f7f920da7d6ff785194d7329dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-25","l":"Identifying the Acquisition Date","u":"/asc/805/10/#h-25-identifying-the-acquisition-date","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7484d6a79a6e54ba01c6c7fd8741825dbeeeb1f81869e75c187d88a710b4b530","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-25","l":"Particular Types of Business Combinations","u":"/asc/805/10/#h-25-particular-types-of-business-combinations","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:542369d654bb76386e088f38231762cbbe57f6f6189826177ac77fe2b8fa0b39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-25","l":"The Measurement Period","u":"/asc/805/10/#h-25-the-measurement-period","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fcbd17d028691b1f9a31be071074022a4aff1b16124ad7f0110bd9366a276d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-25","l":"Determining What Is Part of the Business Combination Transaction","u":"/asc/805/10/#h-25-determining-what-is-part-of-the-business-combination-transaction","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8f836b8071209f3d7b5aa517225afeabac74c01df23589db757b96ae8e521a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-25","l":"Acquisition-Related Costs","u":"/asc/805/10/#h-25-acquisition-related-costs","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3fc466ba5e426f670195c8d64abc6e332fed8d9f4a536c2b462ec358fd00b70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-30","l":"Initial Measurement","u":"/asc/805/10/#30-initial-measurement","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcdf729e6ccb9f131ed5b08804797ddaceff50536fe25c54287e13a7ed0bd3af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-35","l":"Subsequent Measurement","u":"/asc/805/10/#35-subsequent-measurement","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:358d78cc60878b5e3ab37e0776fdf7886a421dea3dddd8b67fac4d78790e8b98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-50","l":"Disclosure","u":"/asc/805/10/#50-disclosure","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7586c3a34c2cac7e15a7ef3dd8f2ad02b7d09e3a255d6bff807b00cf213ea4a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-50","l":"Business Combinations Occurring during a Current Reporting Period or after the Reporting Date but before the Financial Statements Are Issued","u":"/asc/805/10/#h-50-business-combinations-occurring-during-a-current-reporting-period-or-after-the-reporting-date-but-before-the-financial-statements-are-issued","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8419bc2724c7efd1954e9d4f0c58dc7fe52c686778921786dc895b294b5c2dc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-50","l":"The Financial Effects of Adjustments That Relate to Business Combinations That Occurred in the Current or Previous Reporting Periods","u":"/asc/805/10/#h-50-the-financial-effects-of-adjustments-that-relate-to-business-combinations-that-occurred-in-the-current-or-previous-reporting-periods","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4f1607ad8d515080fb812a488b1547fa3537823439635c8dcebb319980f1b4e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-50","l":"Other Disclosures","u":"/asc/805/10/#h-50-other-disclosures","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81fc5995cc1f3395eb06a51f229688119fb436060d90f04bef1110ea0ef09dc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/805/10/#55-implementation-guidance-and-illustrations","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96affe978e9ca7ffa3f779196bd932bb2f5d2dbe03ab16c4c762b5c368bb5c1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-55","l":"Implementation Guidance","u":"/asc/805/10/#h-55-implementation-guidance","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68326473c3ffefe357355772d543f8ef8b807c136ccd2ffeb5a63ec5fdf8673b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-55","l":"Illustrations","u":"/asc/805/10/#h-55-illustrations","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d52967fcf5090ea79fcd3604a8577359b30346acea81826d7cfa64a2380929fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-65","l":"Transition and Open Effective Date Information","u":"/asc/805/10/#65-transition-and-open-effective-date-information","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b8fdf95cecae119e54671f5e5ddf0284c3b83f6ea43335949041a4f0f614f47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-65","l":"Transition Related to Accounting Standards Update No. 2017-01, <em class=\"ph i\">Business Combinations (Topic 805): Clarifying the Definition of a Business</em>","u":"/asc/805/10/#h-65-transition-related-to-accounting-standards-update-no-2017-01-em-class-ph-i-business-combinations-topic-805-clarifying-the-definition-of-a-business-em-","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43ef1733f0d09d160cbb1827282e0d8f525b5db4a074b249aad8f90599e5cd00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-65","l":"Transition Related to Accounting Standards Update No. 2025-03, <em class=\"ph i\">Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity</em>","u":"/asc/805/10/#h-65-transition-related-to-accounting-standards-update-no-2025-03-em-class-ph-i-business-combinations-topic-805-and-consolidation-topic-810-determining-the-accounting-acquirer-in-the-acquisition-of-a-variable-interest-entity-em-","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0dcf1d8cd8728b25c695dc36b173f2b27127efa94e108a81fd09d8bf034f4ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-S00","l":"Status","u":"/asc/805/10/#sec-00-status","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46654930747cc74fcd5ab695fb208be1f02006bbdfe8c64a32bf5e78fc7fb34d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-S25","l":"Recognition","u":"/asc/805/10/#sec-25-recognition","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b49f22c8cd5ba03a33edb928c1f226c6abf538f66ef382254d74283c3487cb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-S30","l":"Initial Measurement","u":"/asc/805/10/#sec-30-initial-measurement","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cfe94ed0c05e96db5e771795e7346cf7d791bc845ccc2ae35d1a03cf8ef3869","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-S30","l":"Contribution of Businesses to a Newly Formed Joint Venture","u":"/asc/805/10/#h-S30-contribution-of-businesses-to-a-newly-formed-joint-venture","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2d54dc42739f50dbe40cb527ecdddfb807e93b96e05e4a7d57794432e69d1cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-S50","l":"Disclosure","u":"/asc/805/10/#sec-50-disclosure","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b55c3a66b6065b8f15928695451ab2e6abf03fcdb4146dbba0d492f420a1479e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-S50","l":"Pro Forma Disclosure","u":"/asc/805/10/#h-S50-pro-forma-disclosure","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bd338697bbb3069bf311cb120610b2c5115a5c32aabc8fbaaf58fa5d87c2e88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/805/10/#sec-55-implementation-guidance-and-illustrations","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:858024c4839925e43d1fbca6152d8e99d8dc65dee3b80ff4fb352b4f442e47c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-S55","l":"Business Combinations Prior to an Initial Public Offering","u":"/asc/805/10/#h-S55-business-combinations-prior-to-an-initial-public-offering","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a560f8e739151bbdac1da2b60ea22e1c5a718867a36c71a068fe2c31b7a4e536","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-10-S99","l":"SEC Materials","u":"/asc/805/10/#sec-99-sec-materials","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d1d638c8b72c3200493c92ba30ca0a80b0b964974aedc614c99554b381dfc93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-10-S99","l":"SEC Staff Guidance","u":"/asc/805/10/#h-S99-sec-staff-guidance","x":"805-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e3a6d135496969048d5c37d6e0ce2e3e25243b99fbdab6b43dee89148d66b5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"805-20","l":"Identifiable Assets and Liabilities, and Any Noncontrolling Interest","u":"/asc/805/20/","x":"805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3566da92a3d1c52d5d223f6ee6c8233a93309ce045e6685aff5027365071b27e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-05","l":"Overview and Background","u":"/asc/805/20/#05-overview-and-background","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f571df6157d35d5721789ccbae2e55c54f6a59b9922c36e84f4c6b061e31e31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-05","l":"Accounting Alternative","u":"/asc/805/20/#b-05-accounting-alternative","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcb55f60b7fea4634c0b0e809aaf54582f6d6668437c65b1e7a91b97850c9920","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-15","l":"Scope and Scope Exceptions","u":"/asc/805/20/#15-scope-and-scope-exceptions","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ab51ba466fc801add049b67f1f4964e9f2f3ef31a684e02cd7a51cd6b956b9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-15","l":"Overall Guidance","u":"/asc/805/20/#h-15-overall-guidance","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:355542dfe06d2a87e1cae8569deccdc27d7a7f0121ec3f6074ad04cfd92ee697","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-15","l":"Accounting Alternatives","u":"/asc/805/20/#b-15-accounting-alternatives","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80e8b674e42866e2e7403282c8e142ee14573f025980883c767326608d8e2576","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-25","l":"Recognition","u":"/asc/805/20/#25-recognition","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64ea5950ca854df777805e7adf7286ce7b698e6fb552ac78543458bddf4d51e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-25","l":"Recognition Principle","u":"/asc/805/20/#h-25-recognition-principle","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a165f0dade71513ee65ce0da762e439556f50c8464a27c4adc375d612744b25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-25","l":"Recognizing Particular Assets Acquired and Liabilities Assumed","u":"/asc/805/20/#h-25-recognizing-particular-assets-acquired-and-liabilities-assumed","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f71734c37482b7e5db6a46701c143f386277c6dbb7eb5b132b7a9c4a8e9377f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-25","l":"Exceptions to the Recognition Principle","u":"/asc/805/20/#h-25-exceptions-to-the-recognition-principle","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa4b4c7e9e213f52141783d8b56bf850440c6643901a4ba4a8a87a9692f54b57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-25","l":"Accounting Alternatives","u":"/asc/805/20/#b-25-accounting-alternatives","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30eb406256cf4830de5add2bc75f254982dfd798badeb56f58963e1b15de2919","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-25","l":"Identifiable Intangible Assets","u":"/asc/805/20/#h-25-identifiable-intangible-assets","x":"Accounting Alternatives · 805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be23ac609adf67ef8c66f50b8d32962c779c72926515fcd845efa91d94b06366","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-30","l":"Initial Measurement","u":"/asc/805/20/#30-initial-measurement","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e05fb5bf0a821ad7ec78cc264c4c2e68e7c0535fdb7a9fa3e17bc1e43dd7462","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-30","l":"Measurement Principle","u":"/asc/805/20/#h-30-measurement-principle","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96b0a4b059c439895a7575df8649de242065ee1b603161173c686ac28169de8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-30","l":"Measuring the Fair Values of Particular Identifiable Assets and a Noncontrolling Interest in an Acquiree","u":"/asc/805/20/#h-30-measuring-the-fair-values-of-particular-identifiable-assets-and-a-noncontrolling-interest-in-an-acquiree","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a32a3bab459ed1caf90faf4fb2c9830483afa65d5d7c059e241e4e7d9e7d51d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-30","l":"Measurement of Assets and Liabilities Arising from Contingencies","u":"/asc/805/20/#h-30-measurement-of-assets-and-liabilities-arising-from-contingencies","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5bb6f9e62ca8185e62cc698b5921c84a02ab67d7de46f43d7ee7e56b61f21e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-30","l":"Exceptions to the Measurement Principle","u":"/asc/805/20/#h-30-exceptions-to-the-measurement-principle","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:515150f4873e356e16e93f304de3d5cc89a751323bc85e1de4a014ca1805c788","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-35","l":"Subsequent Measurement","u":"/asc/805/20/#35-subsequent-measurement","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4279765bf005e288cc8865fb863c9c24e7793b83191d6479627b10bded1138d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-35","l":"Guidance on Specific Business-Combination-Related Items","u":"/asc/805/20/#h-35-guidance-on-specific-business-combination-related-items","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c96298f1de0884cabae9095eeffb57308d1ae531b596d781fbd3b2a1eb1c86e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-35","l":"Additional Guidance on Subsequent Measurement of Assets Acquired, Liabilities Assumed or Incurred, and Any Noncontrolling Interests in a Business Combination","u":"/asc/805/20/#h-35-additional-guidance-on-subsequent-measurement-of-assets-acquired-liabilities-assumed-or-incurred-and-any-noncontrolling-interests-in-a-business-combination","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2308e514e44202dc14789f2bb82af587708352430c4679752fd3a93281bf51e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-40","l":"Derecognition","u":"/asc/805/20/#40-derecognition","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a39111a04917dce071c6b6be0ea994f57d9b6a20456e6e81f88d844ea5beb8a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-40","l":"Indemnification Assets","u":"/asc/805/20/#h-40-indemnification-assets","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae8aa88c960bd0135a3dfd4138dca733dcd94ef82999a8e44a6c5ed0f4fa9f2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-50","l":"Disclosure","u":"/asc/805/20/#50-disclosure","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cf7a8e08f2596f9be141f44f9ee32ff5d87995b0e543d2c6eaf3b8e82ce1cf6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-50","l":"Business Combinations Occurring during a Current Reporting Period or after the Reporting Date but before the Financial Statements Are Issued","u":"/asc/805/20/#h-50-business-combinations-occurring-during-a-current-reporting-period-or-after-the-reporting-date-but-before-the-financial-statements-are-issued","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2beed0348b3658d44c8d082f9f36cccc50bc2d750a2032e5c85f98c3e935259","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-50","l":"The Financial Effects of Adjustments That Relate to Business Combinations That Occurred in the Current or Previous Reporting Periods","u":"/asc/805/20/#h-50-the-financial-effects-of-adjustments-that-relate-to-business-combinations-that-occurred-in-the-current-or-previous-reporting-periods","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2271d50fd63c206d34975d05e9329817b8d4a982834e275cb261910c4b4002d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-50","l":"Exceptions to the Measurement Principle","u":"/asc/805/20/#h-50-exceptions-to-the-measurement-principle","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:064ad353bd25ddf709b5036f57a18d4ff90b5c9382f99d14a52cc2220068c4cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/805/20/#55-implementation-guidance-and-illustrations","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c21f333177028ca6b12c7ef9332fa6807f4d5cb69c3e5bb2b9a62a96a2e9280","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-55","l":"Implementation Guidance","u":"/asc/805/20/#h-55-implementation-guidance","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6990e8fd78947e7ea41407cac55c7257fdc93b3059d7beccb5b887acca2481d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-55","l":"Illustrations","u":"/asc/805/20/#h-55-illustrations","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b514118d0e2c6a750e0863b3c08ce50dd76e2d4c6b35a3ac058646411af471f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-65","l":"Transition and Open Effective Date Information","u":"/asc/805/20/#65-transition-and-open-effective-date-information","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:613eaffa80d6a6fbf5e43b0aa42ac58e5817e16543ae06786be15586fdf23200","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-65","l":"Transition Related to Accounting Standards Updates No. 2014-18, <em class=\"ph i\">Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination,</em> and No. 2019-06, <em class=\"ph i\">Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), and Not-for-Profit Entities (Topic 958): Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities</em>","u":"/asc/805/20/#h-65-transition-related-to-accounting-standards-updates-no-2014-18-em-class-ph-i-business-combinations-topic-805-accounting-for-identifiable-intangible-assets-in-a-business-combination-em-and-no-2019-06-em-class-ph-i-intangibles-goodwill-and-other-topic-350-business-combinations-topic-805-and-not-for-profit-entities-topic-958-extending-the-private-company-accounting-alternatives-on-goodwill-and-certain-identifiable-intangible-assets-to-not-for-profit-entities-em-","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b128d6b3b3af29b8ab87405c6c9a4ad8553a98f2c26e78681833d2780ee9693","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-S00","l":"Status","u":"/asc/805/20/#sec-00-status","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f99096c876c06ca4ac5565e4cbcc7bd4d4fbffc80fc6397a0a5306c49306a9b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-S30","l":"Initial Measurement","u":"/asc/805/20/#sec-30-initial-measurement","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00d2619cf81beb3aa155d4a4fa7bfadf2e9a336ed66a44b40e21d1d6c0ba9b1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-S30","l":"Use of Residual Method to Value Acquired Assets Other Than Goodwill","u":"/asc/805/20/#h-S30-use-of-residual-method-to-value-acquired-assets-other-than-goodwill","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d688422a95203e0d4f44056450db96c6721fd1c7f5f150ba6892927b2d278ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-S50","l":"Disclosure","u":"/asc/805/20/#sec-50-disclosure","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52bb8b0d801883780096f8d9f79bfeef418bd4cb069888b223484e6c23628440","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-S55","l":"Implementation Guidance and Illustrations","u":"/asc/805/20/#sec-55-implementation-guidance-and-illustrations","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1df224dfb49ff1e630faaf64d3c3e5b199758c41e0fe7dc3f905e81adffc7e59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-20-S99","l":"SEC Materials","u":"/asc/805/20/#sec-99-sec-materials","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60db9a3a1976cce217b2af6c7e541ca651a7f39df7ec77898f0fdb18771f3be0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-20-S99","l":"SEC Staff Guidance","u":"/asc/805/20/#h-S99-sec-staff-guidance","x":"805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a7c71d1869a1bd434d3297db2e13626fdddc235609975b00e0d95329d1b2109","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"805-30","l":"Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","u":"/asc/805/30/","x":"805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44a9c2f325cf226b61f0d8ec6b3958d37195f914e009b5ab9c4af3bdaa859eb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-30-05","l":"Overview and Background","u":"/asc/805/30/#05-overview-and-background","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:724bf9ac787a796087ee0bf17e20c6d7ee308137b0af46240a16986055c22e59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-30-15","l":"Scope and Scope Exceptions","u":"/asc/805/30/#15-scope-and-scope-exceptions","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ab6b9eb4f8de419614d669e0023629af50d37e776434c0559dddf3a6d62f31d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-15","l":"Overall Guidance","u":"/asc/805/30/#h-15-overall-guidance","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:091979adc3a3de9abc03b82d27fc4ba5b47371718ffd67c6eb387df9159fc5b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-15","l":"Entities","u":"/asc/805/30/#h-15-entities","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4393481c5824468c0a26c04a9772b80607d5f9d863a2b14c92845a2344b83a2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-30-25","l":"Recognition","u":"/asc/805/30/#25-recognition","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa19eff64bed8c802a004938c54cb1a4fcda7c3e45ca9e5e4a7605c7c2da02bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-25","l":"Goodwill Recognition","u":"/asc/805/30/#h-25-goodwill-recognition","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b818b6a00aee17d1fc348fbfba90f0c5fb0848a1f7b512db86c42e4304554433","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-25","l":"Gain from Bargain Purchase","u":"/asc/805/30/#h-25-gain-from-bargain-purchase","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:239e35f8f31c2038b60aa7b413a78f4f58b82b0b96bbdc5ff2cd72623be0e231","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-25","l":"Contingent Consideration","u":"/asc/805/30/#h-25-contingent-consideration","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25a73b2afdcb7208fb43915126c8d121dbc995873d7d1dc4e59921e48953cbcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-30-30","l":"Initial Measurement","u":"/asc/805/30/#30-initial-measurement","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9391983cd6373ae5673c3e2d0777d32986bff41a0bbca0bea274046136306f41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-30","l":"Measurement of Goodwill","u":"/asc/805/30/#h-30-measurement-of-goodwill","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c79aa47c618dd0af76cef3bf887cd64fd3ef1f12da8e31a13373ac0623ab213a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-30","l":"Required Reassessment of Measurement Procedures in a Bargain Purchase","u":"/asc/805/30/#h-30-required-reassessment-of-measurement-procedures-in-a-bargain-purchase","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d0d47e3dd8d203514f0d227869fb44fd3dca68b889d319d15bcaf7408472869","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-30","l":"Consideration Transferred","u":"/asc/805/30/#h-30-consideration-transferred","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:567fa5042f9d2654ac02c88d55de13a40b609e1d743ac17f8578dc65b239e4dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-30-35","l":"Subsequent Measurement","u":"/asc/805/30/#35-subsequent-measurement","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb5e3854169beb0bb3ee1c69353c4a3a920ff642363a8ef3018515eb65408929","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-35","l":"Contingent Consideration","u":"/asc/805/30/#h-35-contingent-consideration","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d04d057d32ff316f14ee0777de16e32d9872f6a41f1709c144a4a5134aa885fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-35","l":"Goodwill","u":"/asc/805/30/#h-35-goodwill","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a28f3a30f81b10bf5faf229f64fd45e66de05f79f86c893886da86ef1fbb3f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-35","l":"Replacement Share-Based Payment Awards","u":"/asc/805/30/#h-35-replacement-share-based-payment-awards","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7be6152ca51a497de26ae37094a142ffae7b81f57fb325454288ced2ab55876a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-30-50","l":"Disclosure","u":"/asc/805/30/#50-disclosure","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee60335164ef64cf3a745d9665f2d2439c19ae753d14edeaf4c858a039a3bcb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-50","l":"Business Combinations Occurring during a Current Reporting Period or after the Reporting Date but before the Financial Statements Are Issued","u":"/asc/805/30/#h-50-business-combinations-occurring-during-a-current-reporting-period-or-after-the-reporting-date-but-before-the-financial-statements-are-issued","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd3d55cbe9937afdebd9b8de505994dbdf5c29ae673ba258894003b458427c28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-50","l":"The Financial Effects of Adjustments That Relate to Business Combinations That Occurred in the Current or Previous Reporting Periods","u":"/asc/805/30/#h-50-the-financial-effects-of-adjustments-that-relate-to-business-combinations-that-occurred-in-the-current-or-previous-reporting-periods","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22ea99329cf7740a23bed75df4ee85784056602df30aced8ccd4bf5ed2ff7b78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/805/30/#55-implementation-guidance-and-illustrations","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:419371a3a8149d991d2d527aaf10bba6c5036711002b2441e84f5bc2930f446b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-55","l":"Implementation Guidance","u":"/asc/805/30/#h-55-implementation-guidance","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f74a90a9e4885783feae6b95b562a807f2b10272202c7a38c2989d0742bb2e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-30-55","l":"Illustrations","u":"/asc/805/30/#h-55-illustrations","x":"805-30 Goodwill or Gain from Bargain Purchase, Including Consideration Transferred","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edc14c6bf329ae448479e63ca08446ae9447b9509cad6963ebeca3b63cd6cfdd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"805-40","l":"Reverse Acquisitions","u":"/asc/805/40/","x":"805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:204d706ea528920c908180325f5f9d39e12478747a19938bbb5c6d5fb1884578","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-40-05","l":"Overview and Background","u":"/asc/805/40/#05-overview-and-background","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10029ad7fec5179ca5b65605fec88a2951af7bcfd061e81cff577f466eb94d83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-40-15","l":"Scope and Scope Exceptions","u":"/asc/805/40/#15-scope-and-scope-exceptions","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b07d0a482307cc231896888fa8d36e390c260ec76ef68f0101f3492d0d868e6d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-40-15","l":"Overall Guidance","u":"/asc/805/40/#h-15-overall-guidance","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:470a56306d727b809fe08cad79161fa073ee84886d2d2d1d60067652c3645afb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-40-15","l":"Transactions","u":"/asc/805/40/#h-15-transactions","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb45a3a0fbb6827ed1b3c2a52b4ed00e5ba39cc2718ce0be467856645fb94ebc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-40-25","l":"Recognition","u":"/asc/805/40/#25-recognition","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee919ef501f6855e248644800a1a5514fa67520127f24f7e7a950d205a5dd8bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-40-25","l":"Noncontrolling Interest","u":"/asc/805/40/#h-25-noncontrolling-interest","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8516005e93e38da6197fa6dc72f81ff662ab664645c35768f5b05b3da07c9581","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-40-30","l":"Initial Measurement","u":"/asc/805/40/#30-initial-measurement","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46e3777116ce44d4702d3317d007314d733a93562f9aa480495ed8e42ff4ee8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-40-30","l":"Measuring the Consideration Transferred","u":"/asc/805/40/#h-30-measuring-the-consideration-transferred","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0078eedf3dc5455c9b734b0fcb2b6758a07beebeba0d27b02b88c6a2feadf40c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-40-30","l":"Noncontrolling Interest","u":"/asc/805/40/#h-30-noncontrolling-interest","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6b87e5802edf9b3d67b10e9be3a1fcfc4aa3bc2e9ddcba24f49fa3f86180b3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-40-30","l":"Consolidated Financial Statements Following a Reverse Acquisition","u":"/asc/805/40/#h-30-consolidated-financial-statements-following-a-reverse-acquisition","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8de030cd44d8411bfbf34b34185c272903b7c3d2479b851fab33ad090cb4c238","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-40-45","l":"Other Presentation Matters","u":"/asc/805/40/#45-other-presentation-matters","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c32f5e5d83bf0f0a7d5a49360452de03b850191edf338e21c36ac7196147a7f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-40-45","l":"Preparation and Presentation of Consolidated Financial Statements","u":"/asc/805/40/#h-45-preparation-and-presentation-of-consolidated-financial-statements","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:229884eee322cfdbd3abcf8de0f4c2ce10374757368c6923760f2cbbc274ac28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-40-45","l":"EPS","u":"/asc/805/40/#h-45-eps","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6dae4825e762d334083f06cc006cc82dd498d933c52b6d690956e2765056adbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/805/40/#55-implementation-guidance-and-illustrations","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ba2e344b8df694cea14dab9df9da49747f00c06bee85ff67426188d95ffb9df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-40-55","l":"Illustrations","u":"/asc/805/40/#h-55-illustrations","x":"805-40 Reverse Acquisitions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5afe7d6873ff3351b316ddb22d1a0ac9abf5d4e59e27a6104c08e95a2488585d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"805-50","l":"Related Issues","u":"/asc/805/50/","x":"805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef9e7b8de2b9beee248ba79f782cf09d4df1d5c5fd50efa6a76709db7d79a0a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-05","l":"Overview and Background","u":"/asc/805/50/#05-overview-and-background","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3531069867dbc1470e4320ab18e5b6ec7de9a368164cd741cb60e546ccc2da93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-05","l":"Acquisition of Assets Rather than a Business","u":"/asc/805/50/#b-05-acquisition-of-assets-rather-than-a-business","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52d966e9c8e756bf1bba65a34c7275a93414451b4fe29197c2c7fe2321b61393","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-05","l":"Transactions between Entities under Common Control","u":"/asc/805/50/#b-05-transactions-between-entities-under-common-control","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cd3369f7ba184a3c1701babb36d7ca8ac4b9be7a7203e3f1493660db924ac07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-05","l":"Formation of a Master Limited Partnership","u":"/asc/805/50/#b-05-formation-of-a-master-limited-partnership","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a91492b4c71dc3dbd4dc86b9808bfbf269a78af954a72472be48921013f9cc32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-05","l":"Master Limited Partnership Transactions","u":"/asc/805/50/#h-05-master-limited-partnership-transactions","x":"Formation of a Master Limited Partnership · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d0c0ab8e7ecc053b8d753bf2a6a7a6236960bddbe6cccb0e0d5d406a8ecc234","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-05","l":"Pushdown Accounting","u":"/asc/805/50/#b-05-pushdown-accounting","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:883fe94b94c3a910d1e4c449e984a1b36756ed05d8508393fa75a5c7e86fb377","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-15","l":"Scope and Scope Exceptions","u":"/asc/805/50/#15-scope-and-scope-exceptions","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e2310e10b46fef609362e77917fd6111b8048b3f0928fdd2c95dd298b7a15f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-15","l":"Overall Guidance","u":"/asc/805/50/#h-15-overall-guidance","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c319f83ed162a3a97842aa4fac7e29b98c44c262f205363ae7028d38046f55b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-15","l":"Acquisition of Assets Rather than a Business","u":"/asc/805/50/#b-15-acquisition-of-assets-rather-than-a-business","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71d5cd5386bb0268c69e04af560dd555bdfbc4ff4ef7530d1609cecfb7b8783e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-15","l":"Entities","u":"/asc/805/50/#h-15-entities","x":"Acquisition of Assets Rather than a Business · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00c83bc36ba2a7f98e86366abde6f5a211b1a1bb1116fd28321786d547163293","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-15","l":"Transactions","u":"/asc/805/50/#h-15-transactions","x":"Acquisition of Assets Rather than a Business · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a895114faed88c039d53ed59556b3b9366e10b2cd83efb62009368cbd87724e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-15","l":"Transactions between Entities under Common Control","u":"/asc/805/50/#b-15-transactions-between-entities-under-common-control","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3337ece1dfbf60448046ba2b4d380cf75fab830a623c5edb46fe87c79ad96cf6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-15","l":"Formation of a Master Limited Partnership","u":"/asc/805/50/#b-15-formation-of-a-master-limited-partnership","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:353839717da08b246e7459324ed45981a1a8ea01d4aae41fd7ab13ab4443ce37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-15","l":"Pushdown Accounting","u":"/asc/805/50/#b-15-pushdown-accounting","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23e6ddbb58714f1ba4d1e30fdd76a7a695f2e985c458fb1aaf7fe5de540c9408","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-25","l":"Recognition","u":"/asc/805/50/#25-recognition","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c0f76a453d6a551d7e83813741c133cd043a43db2cb6986ae564e7bff132906","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-25","l":"Acquisition of Assets Rather than a Business","u":"/asc/805/50/#b-25-acquisition-of-assets-rather-than-a-business","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95c11ec4ed25808d946525743f01cc4f6dbaa4830574fbf93245a5068d1649aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-25","l":"Acquisition Date Recognition of Consideration Exchanged","u":"/asc/805/50/#h-25-acquisition-date-recognition-of-consideration-exchanged","x":"Acquisition of Assets Rather than a Business · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e330fd485348deea9d7ee566634accda5d72a75f714c8e8ddca6cc12491ac6d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-25","l":"Transactions between Entities under Common Control","u":"/asc/805/50/#b-25-transactions-between-entities-under-common-control","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adaee7535e582b9a6600f0fa06deb4ffe3ff08c7020525db928baf5e2218bbc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-25","l":"Transfer Date Recognition","u":"/asc/805/50/#h-25-transfer-date-recognition","x":"Transactions between Entities under Common Control · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bca9333195859929e609c0f81781f51bc877f3c35010649c85ab74691e9f28fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-25","l":"New Basis of Accounting (Pushdown)","u":"/asc/805/50/#b-25-new-basis-of-accounting-pushdown-","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed99fc5f4417dcb2f24ef2b9b7c6b0a3f29749633afbfc90e8da5cffa329f41f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-25","l":"Pushdown Accounting","u":"/asc/805/50/#b-25-pushdown-accounting","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd32d24cc4ff977ff4e1b07b7cab1e719923d46d6440b441530cbd48db4bb4e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-30","l":"Initial Measurement","u":"/asc/805/50/#30-initial-measurement","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22dc988a815fb56948a6c5319e684bc2c42c35b2e6ca3eaeb7f4e93cfafa992c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-30","l":"Acquisition of Assets Rather than a Business","u":"/asc/805/50/#b-30-acquisition-of-assets-rather-than-a-business","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69fb8f414b0853683990ccd6c07a974aa52fcdbd3efa721c0b3d3c193b499a32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-30","l":"Determining Cost","u":"/asc/805/50/#h-30-determining-cost","x":"Acquisition of Assets Rather than a Business · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b4cb06828fbb7a759210c8164fd68a479ba01749874266390d75688296ceb1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-30","l":"Allocating Cost","u":"/asc/805/50/#h-30-allocating-cost","x":"Acquisition of Assets Rather than a Business · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1782530d548eccef601591626a1e929bf1b67516656b3997d32bb08ed2664bb4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-30","l":"Transactions between Entities under Common Control","u":"/asc/805/50/#b-30-transactions-between-entities-under-common-control","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2034ca258b6562cf99e10bb328790979b2a1d67c859a5c140db27eaf42794fbc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-30","l":"Transfer Date Measurement","u":"/asc/805/50/#h-30-transfer-date-measurement","x":"Transactions between Entities under Common Control · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f6fc7dd871488391efeb50f628b9a5db0b7c3427b2fe5ea251533861d79c806","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-30","l":"Formation of a Master Limited Partnership","u":"/asc/805/50/#b-30-formation-of-a-master-limited-partnership","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8853745d82fba6f6b4040e52ebf38e22a7ba7d6d220902935c5a5f13c0e125f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-30","l":"Pushdown Accounting","u":"/asc/805/50/#b-30-pushdown-accounting","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c3596f7904e4bf4f2af9dfd41a6d3c33c7061ab7055f846d993849571d58785","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-35","l":"Subsequent Measurement","u":"/asc/805/50/#35-subsequent-measurement","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5749a08df9555e92b1a5c63db3d6b1157cf6e86a0e41acab1898c754814ec880","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-35","l":"Acquisition of Assets Rather than a Business","u":"/asc/805/50/#b-35-acquisition-of-assets-rather-than-a-business","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e17382f0983e2207cd737181790baef42c196f37cbcf96ae430bfc1e77d24073","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-35","l":"Accounting After Acquisition","u":"/asc/805/50/#h-35-accounting-after-acquisition","x":"Acquisition of Assets Rather than a Business · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d81d6895dab27eb9aad8c4e218dae460964a5ae348c7420a44cf8674c9f91066","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-35","l":"Pushdown Accounting","u":"/asc/805/50/#b-35-pushdown-accounting","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3287939abda4ab02733693004e159fe5329343c79e9221008195a1f30262bf2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-45","l":"Other Presentation Matters","u":"/asc/805/50/#45-other-presentation-matters","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6eaa9428610ec079f114639d839b195388021e884ad5da64dff2b6ddf71addf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-45","l":"Transactions between Entities under Common Control","u":"/asc/805/50/#b-45-transactions-between-entities-under-common-control","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d382ad3e43e738dcde66bf1e0508ebbcda9f9090cb7a217b77618efb4179ff07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-45","l":"Financial Statement Presentation in Period of Transfer","u":"/asc/805/50/#h-45-financial-statement-presentation-in-period-of-transfer","x":"Transactions between Entities under Common Control · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d346e4e2a98d7ff7e9fdfd2e0370cda5f47bdf6e0102d25f8333ae2b798f414","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-45","l":"Comparative Financial Statement Presentation for Prior Years","u":"/asc/805/50/#h-45-comparative-financial-statement-presentation-for-prior-years","x":"Transactions between Entities under Common Control · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0b5daaa06f99e26ba224108889db8bf1a34c2d95ac674ee99dec68a68017789","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-50","l":"Disclosure","u":"/asc/805/50/#50-disclosure","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2799f44f550c0a3423d410aba18eaf6ace50d97726b3757c881721c0b975199a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-50","l":"Transactions between Entities under Common Control","u":"/asc/805/50/#b-50-transactions-between-entities-under-common-control","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac7b5f2a6173b9622958c06e4cfa1e9a1b535134a31c3bcc503e1e9b215015a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-50","l":"Pushdown Accounting","u":"/asc/805/50/#b-50-pushdown-accounting","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cd66c315e32851a0ba0137e28dfc7a388cb476a4f0594eb30c39813ed89c685","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-55","l":"Implementation Guidance and Illustrations","u":"/asc/805/50/#55-implementation-guidance-and-illustrations","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e551b9d46f6a39715e7b26042d50c0a77a66b35937b6e34e43f8e054ac9dc644","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-55","l":"Illustrations","u":"/asc/805/50/#h-55-illustrations","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e0a832602a8504f128084affa1cb6fb96eedf49970b108e225182a17d6d9eeb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-65","l":"Transition and Open Effective Date Information","u":"/asc/805/50/#65-transition-and-open-effective-date-information","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:feaa263dde46bd51006cf2ff73f13c38607569e1743b3fd3ae4801b95868c7c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-S00","l":"Status","u":"/asc/805/50/#sec-00-status","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5b905345a979a168eeffb7d2b2166ff7c0e9b732ad7e3faa88f482ae5b8401c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-S25","l":"Recognition","u":"/asc/805/50/#sec-25-recognition","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ce33e42967602ce82719cdc7b6974d970ed918578a7f0801962574446d4b77b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-S25","l":"New Basis of Accounting (Pushdown)","u":"/asc/805/50/#b-S25-new-basis-of-accounting-pushdown-","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3aa8ed195552b7964294cceb2f58eb073fbff49691aafaed7f14cea3f6401a00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-S30","l":"Initial Measurement","u":"/asc/805/50/#sec-30-initial-measurement","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5523af60d482e1d2096168c8c9975732f9c2c2dc23382f07e5d39c9d74aef0b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-S30","l":"Transactions between Entities under Common Control","u":"/asc/805/50/#b-S30-transactions-between-entities-under-common-control","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9777ce8cd36913d8cba5fbb37cba5eb2de9305c3995529c6ca77e6c869cc6101","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-S30","l":"Measurement of Certain Transfers Between Entities Under Common Control in the Separate Financial Statements of Each Entity","u":"/asc/805/50/#h-S30-measurement-of-certain-transfers-between-entities-under-common-control-in-the-separate-financial-statements-of-each-entity","x":"Transactions between Entities under Common Control · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08719770367ac64244e0471552fb271b5b07f844bf096aeccb10ba44b532ff6d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-S50","l":"Disclosure","u":"/asc/805/50/#sec-50-disclosure","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2010e5d2c3f6b4963b14c84c401e60eae137a76464122f1c37b9e2c063627e47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-S55","l":"Implementation Guidance and Illustrations","u":"/asc/805/50/#sec-55-implementation-guidance-and-illustrations","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:422d7270b6360fe483213f0fe82d35a81988a233fd33837a0d12a8927d0a3b3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-50-S99","l":"SEC Materials","u":"/asc/805/50/#sec-99-sec-materials","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58f29466ad23f7c0c6cc2927111e4d2ac028666d87a363dd611f6bd485fa0109","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-S99","l":"Transactions between Entities under Common Control","u":"/asc/805/50/#b-S99-transactions-between-entities-under-common-control","x":"805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f06b525cda26eb6fb9eb8d55146f6a6210bcc520eb131ce18a5f1747bfe8dc7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-50-S99","l":"SEC Staff Guidance","u":"/asc/805/50/#h-S99-sec-staff-guidance","x":"Transactions between Entities under Common Control · 805-50 Related Issues","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d2b60472ce1a878cca66a9b07d14e471a6db4ffd1fe58896bebe28fa9d7acb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"805-60","l":"Joint Venture Formations","u":"/asc/805/60/","x":"805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b24e922f2bb67b7e0a893192ed52b05913b7a0d59e8beb52ce4d73961929bd7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-60-05","l":"Overview and Background","u":"/asc/805/60/#05-overview-and-background","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4986e1f2618ce3aa055da5f546b2bc57788fef35edb99890f7e50934b56ee4df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-60-15","l":"Scope and Scope Exceptions","u":"/asc/805/60/#15-scope-and-scope-exceptions","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79542f5e80d14f4554f379e2ca9527e8bfb3310307398e02f2e108d58047ade8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-15","l":"Overall Guidance","u":"/asc/805/60/#h-15-overall-guidance","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db33ab4a715f3111e2d63aeb82668913a1cb64933d3c8e2abc07c6adc54400d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-15","l":"Entities","u":"/asc/805/60/#h-15-entities","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bf90e0a29aeff729920f1f584ab75c42f408c4744c5d8ef2bb82d233ac61b8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-15","l":"Transactions","u":"/asc/805/60/#h-15-transactions","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2acaf907e0231c6947a8773f87b123bb83bb5923712f9fcf02c1e89db3896b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-60-25","l":"Recognition","u":"/asc/805/60/#25-recognition","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd1a452ec9540a9ade8fec58cb168ecbafb2c020399a358add9967065536ae49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-25","l":"Determining the Formation Date","u":"/asc/805/60/#h-25-determining-the-formation-date","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05a726e55d5643bc526e9b4648a54db7406c27017b324e5289e7f30e89979f91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-25","l":"Determining Whether Multiple Arrangements Should Be Accounted for as a Single Formation Transaction","u":"/asc/805/60/#h-25-determining-whether-multiple-arrangements-should-be-accounted-for-as-a-single-formation-transaction","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9016692e062c82bec740495097a71b74ab16692897170b0678098b24e4971730","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-25","l":"Determining What Is Part of the Joint Venture Formation","u":"/asc/805/60/#h-25-determining-what-is-part-of-the-joint-venture-formation","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb3ea9ab67b3b102f786a5afcad91cf9d2d018e1bfa122cfde99000eb36e64d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-25","l":"Accounting for the Formation of a Joint Venture","u":"/asc/805/60/#h-25-accounting-for-the-formation-of-a-joint-venture","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04c4db43954615a7ef3b7a6076f56f622ebe672045d54e32ce59780a42856ed8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-60-30","l":"Initial Measurement","u":"/asc/805/60/#30-initial-measurement","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bbdde04b996cf4fb316447997e314a5507da0b83b52e4c32f15e36b54af8119","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-30","l":"Identifiable Assets and Liabilities, and Any Noncontrolling Interest","u":"/asc/805/60/#h-30-identifiable-assets-and-liabilities-and-any-noncontrolling-interest","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a384a1362d04be4467472d0f6a1f370fc04377e9cee01efef5462bc1730b130c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-30","l":"Goodwill","u":"/asc/805/60/#h-30-goodwill","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26b6c6f6c39c3187398753e2ffda390597df6427802c328eead84fbcaddd8492","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-30","l":"Instruments, Contracts, and Share-Based Payment Awards Classified as Equity","u":"/asc/805/60/#h-30-instruments-contracts-and-share-based-payment-awards-classified-as-equity","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59b90110aa1c80192f62d75cbccb2e7faa47fb882b804ea854b503bab23121a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-30","l":"Liability-Classified and Asset-Classified Contingent Payments and Replacement Share-Based Payment Awards","u":"/asc/805/60/#h-30-liability-classified-and-asset-classified-contingent-payments-and-replacement-share-based-payment-awards","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3835f7041cebcd02de3dd747f0712cb5213b9d36116251833be3243eb181ed62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-60-35","l":"Subsequent Measurement","u":"/asc/805/60/#35-subsequent-measurement","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06efa44733d6816c70cbf909ef9c78a35fe22c6fceeb653558789ebcc2df9617","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-60-45","l":"Other Presentation Matters","u":"/asc/805/60/#45-other-presentation-matters","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3623be7af91987f4c61749ac9d544d78376febb86c3f68647e099e6c9093225","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-45","l":"Disclosure of Formation Date Balance Sheet","u":"/asc/805/60/#h-45-disclosure-of-formation-date-balance-sheet","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffa4fecab49ca0ed71d0f2d8c041cb4bcc5aa95dff7bffac096b0ee68519a375","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-60-50","l":"Disclosure","u":"/asc/805/60/#50-disclosure","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c6f27e78aa11bce9a39066f09530cc9e3b0a74fe2e7897ebd8e7dab71aa5f03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-60-55","l":"Implementation Guidance and Illustrations","u":"/asc/805/60/#55-implementation-guidance-and-illustrations","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c935845b592681592d0a76a09c51b98b3c3083ebaba4d106e974ba5aa72fef6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-60-55","l":"Illustrations","u":"/asc/805/60/#h-55-illustrations","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4034d9383488a8825c31c3168444bd6850cd20697d133edfd8e485d5be9d05a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-60-65","l":"Transition and Open Effective Date Information","u":"/asc/805/60/#65-transition-and-open-effective-date-information","x":"805-60 Joint Venture Formations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86c89142f9743aa6921800740fe51d5b83f1488c01e1afb1518c06519bd69b8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"805-930","l":"Extractive Activities—Mining","u":"/asc/805/930/","x":"805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7f403d782f6d9c2f9c7f6c63cc07a22fd912b29262ead3d165ec9ccfbffc8fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-930-05","l":"Overview and Background","u":"/asc/805/930/#05-overview-and-background","x":"805-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:695b3bb285921df4c331044b2638f3d7400279d62abb55ec3a29e3ca987dd369","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-930-15","l":"Scope and Scope Exceptions","u":"/asc/805/930/#15-scope-and-scope-exceptions","x":"805-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd34804bdba531c0ad71a3dc03365d1319b827a0c998adfce0180be38e2b542f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-930-15","l":"Overall Guidance","u":"/asc/805/930/#h-15-overall-guidance","x":"805-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0088555e22c317498e7a0a23f77a22a1609348a0d8bed0b105a4bef05d4e21a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-930-30","l":"Initial Measurement","u":"/asc/805/930/#30-initial-measurement","x":"805-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c0f9c44e679b748840cbe87a259bf16eead1e1be7ae2395be2413f6da7ad0eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-930-30","l":"Value Beyond Proven and Probable Reserves","u":"/asc/805/930/#h-30-value-beyond-proven-and-probable-reserves","x":"805-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f06bedda40185c6ab37a5a66134ab4790b8ca6441f5c3a1bb8f535324dfd043e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-930-30","l":"Anticipated Future Price Fluctuations","u":"/asc/805/930/#h-30-anticipated-future-price-fluctuations","x":"805-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bde6e2cf488ca8562ff187865592e8e4ec2da5a7ef21a2a5252e7b01b2f8f08f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"805-942","l":"Financial Services—Depository and Lending","u":"/asc/805/942/","x":"805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d659a111312a74eab3c27ddb4f5604a457b9ea0fe218dccb4737388614c7fd91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-942-S00","l":"Status","u":"/asc/805/942/#sec-00-status","x":"805-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2af6b1f4250265eb12bf5bc392c760257e17a4818c18bfc1374eb59a2b3e6d34","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-942-S30","l":"Initial Measurement","u":"/asc/805/942/#sec-30-initial-measurement","x":"805-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a34144746b7cdd1bd420e9915457916b429adb4a44dc64d1a7cbca93e06d5558","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-942-S55","l":"Implementation Guidance and Illustrations","u":"/asc/805/942/#sec-55-implementation-guidance-and-illustrations","x":"805-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fb6d4c904a20a116561f61df22bd5b51c4c86077fa10b467670f625b49090a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-942-S99","l":"SEC Materials","u":"/asc/805/942/#sec-99-sec-materials","x":"805-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3826e9e02d861649a25404e6f78c9d5311bea5f17295f7724db23c6cf072a01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"805-944","l":"Financial Services—Insurance","u":"/asc/805/944/","x":"805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:514234ec9ca48c9fbe878a88cb4769b18a9ae8e0c6f63b89df41a7856ade1146","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-944-05","l":"Overview and Background","u":"/asc/805/944/#05-overview-and-background","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4b5804c6b5902b2cd5777ac484f9d933766a58baedf5b226cab57b9af34f29c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-05","l":"Demutualizations","u":"/asc/805/944/#b-05-demutualizations","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c02f84eeb2f5e50fe471520d6c0820732534d276aafef69392e81365cf1dfad3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-05","l":"The Demutualization Process","u":"/asc/805/944/#h-05-the-demutualization-process","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de1dff870428ab389b047d2ea796345e4aac8681080fdd51269e45b51df32465","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-05","l":"Formation of a Mutual Insurance Holding Entity","u":"/asc/805/944/#h-05-formation-of-a-mutual-insurance-holding-entity","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fb88df4fc8c5ba2320a5c040ddedbfd0934ffb23c9deb9960a8aac1cc117926","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-05","l":"Closed Blocks for Certain Participating Life Insurance Contracts","u":"/asc/805/944/#h-05-closed-blocks-for-certain-participating-life-insurance-contracts","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a76c66bf4dc50ace22664356c6f1e7d35bd30e9165953995afd3fcfad06207c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-05","l":"Alternative Mechanisms to Closed Blocks","u":"/asc/805/944/#h-05-alternative-mechanisms-to-closed-blocks","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcdbb7ac18cfeb98861529a311343a3699770bea733d9a7fd20ce55fcdc7b0b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-944-15","l":"Scope and Scope Exceptions","u":"/asc/805/944/#15-scope-and-scope-exceptions","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a82bc93b8e5fee9a13e4c2a92975081f8a21ab8a35e2a8cbcf1d63da9eddac1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-15","l":"Overall Guidance","u":"/asc/805/944/#h-15-overall-guidance","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:561a059abd5b0963c12df79658ae516715631945cfcc4603c8185eb8c5a93b97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-15","l":"Demutualizations","u":"/asc/805/944/#b-15-demutualizations","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8f9d6a7490c6436c15aac6bca45b2d0c3e3859e210d507cd8308a3525758ecb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-15","l":"Transactions","u":"/asc/805/944/#h-15-transactions","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57e55166221392cc3f755baf7daf89757878bdb112cf53ec8b2df12e65a7352a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-15","l":"Other Considerations","u":"/asc/805/944/#h-15-other-considerations","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8fb6e740b6057354b4687c5eb8ffda0a765957e0f6a621b18d2a5c99ed51df9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-944-25","l":"Recognition","u":"/asc/805/944/#25-recognition","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6911e365d31fd89d1cc3565c1b856703c36923c796a7efeffbfc5e17e03d2e88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-25","l":"Insurance and Reinsurance Contracts Acquired","u":"/asc/805/944/#h-25-insurance-and-reinsurance-contracts-acquired","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d92269d5722dfef5b23008f350352f12c4cb128ddb85feab367fdebcac1dfb33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-25","l":"Demutualizations","u":"/asc/805/944/#b-25-demutualizations","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19ecbea5f5f860b2966701f9b2d7ae4cc353b32d1a98973aaa14690144c6f706","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-25","l":"Overall","u":"/asc/805/944/#h-25-overall","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64c08d1380b7da37fa0ecc58759a17f77facac0d8d8403a695b82067fafebc85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-25","l":"Emergence of Earnings and Policyholder Dividend Obligation","u":"/asc/805/944/#h-25-emergence-of-earnings-and-policyholder-dividend-obligation","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a37a13e0fc6e35d8d386d3b94c4be8ca0ebfaede33aa3aea3e59a395de5565a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-25","l":"Dividends Payable to Stockholders","u":"/asc/805/944/#h-25-dividends-payable-to-stockholders","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b96dd8fd2e3908dc3ecb0c3a9d79a8b4804d07ba6b651486c8a0bdeed7c63549","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-25","l":"Distributions to Members","u":"/asc/805/944/#h-25-distributions-to-members","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ab7d743a469be06e989ad2a3ed9a965d4dea6d783462f58da6b7884df01d045","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-944-30","l":"Initial Measurement","u":"/asc/805/944/#30-initial-measurement","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e72ae8edd0ba926874f7cac61262aababbd89a38cbaa9f1dc76d0465b4755636","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-30","l":"Insurance and Reinsurance Contracts Acquired","u":"/asc/805/944/#h-30-insurance-and-reinsurance-contracts-acquired","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42305e7e40dc576b8feaa88d7e28daa89b04741464f315a17fd9e90230ce0ec8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-30","l":"Demutualizations","u":"/asc/805/944/#b-30-demutualizations","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb1a18b3a0a04b7d6f5ae54868a60e38089b5b35ac1863ac12d2c25afb85390d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-30","l":"Emergence of Earnings and Policyholder Dividend Obligation","u":"/asc/805/944/#h-30-emergence-of-earnings-and-policyholder-dividend-obligation","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae8fcac3e93f9d5f553ac474417720d5a678f3a34bc7f654e7dea514c4ad0a2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-944-35","l":"Subsequent Measurement","u":"/asc/805/944/#35-subsequent-measurement","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37b72c4d6e026bdb97431ecd5eae4b0ee39e1176929089d2a91896583054735b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-35","l":"Insurance and Reinsurance Contracts Acquired","u":"/asc/805/944/#h-35-insurance-and-reinsurance-contracts-acquired","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3d853c5161c244aaaa749dc32d7f4584c1670279fd8c0fdfb04401747abc985","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-35","l":"Demutualizations","u":"/asc/805/944/#b-35-demutualizations","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a406afe89ad53da567b2e433a7fdf0a7b0f8f1e807e670312033ed26ce1f1acb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-35","l":"Policyholder Liabilities","u":"/asc/805/944/#h-35-policyholder-liabilities","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18d86e35b06d3cfa2ffc103a1964c6c14c2635ac1a670aa4128246458a52f9e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-35","l":"Emergence of Earnings and Policyholder Dividend Obligation","u":"/asc/805/944/#h-35-emergence-of-earnings-and-policyholder-dividend-obligation","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd53a74a3e925fea232f39f7a9ede6cd7f9591e37c1d12c2632976edca4861d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-35","l":"Other Considerations","u":"/asc/805/944/#h-35-other-considerations","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:534d2ee00de2cbb9c60fcbbd5415179522aeeab7247464a7277cc028f23d2fae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-944-45","l":"Other Presentation Matters","u":"/asc/805/944/#45-other-presentation-matters","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4b5f32a756333ead4181777d1c7a6b1d69e302d8a487190cbeb14065c88c427","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-45","l":"Demutualizations","u":"/asc/805/944/#b-45-demutualizations","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:521f98bf909429704825c831e931c864b59df6f77077ab16ac6ba4985253d724","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-45","l":"Closed Block","u":"/asc/805/944/#h-45-closed-block","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:971fc3a226583520bfb5af513e54a233619903f877725020fce49310a5655231","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-45","l":"Emergence of Earnings and Policyholder Dividend Obligation","u":"/asc/805/944/#h-45-emergence-of-earnings-and-policyholder-dividend-obligation","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:740f8f0d67c344d3225c7828de9a7b2bed9ea7b1240d5393a270642913e07c8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-45","l":"Expenses of Demutualization or Holding Entity Formation","u":"/asc/805/944/#h-45-expenses-of-demutualization-or-holding-entity-formation","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81364ebe269501ef6cec1de7c977ba4d5e324a20b519b4d95549a887746a0d90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-45","l":"Date of Demutualization or Holding Entity Formation","u":"/asc/805/944/#h-45-date-of-demutualization-or-holding-entity-formation","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b818e87b6581f5ee3041e2ad103487cb94d771ece3679878865098e881e82dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-944-50","l":"Disclosure","u":"/asc/805/944/#50-disclosure","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05767cce5fd09720b9b9c0a76c62214499902e6ac09bf05187dfe81f0292f3e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-50","l":"Demutualizations","u":"/asc/805/944/#b-50-demutualizations","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6229478a7b5183cbfcad28f2e5b9107f38c52217f162f8bf23c292900a9c37a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-944-55","l":"Implementation Guidance and Illustrations","u":"/asc/805/944/#55-implementation-guidance-and-illustrations","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc3211276db5dc47efbf0e5c72ebacd2850ec8617f8c38fb1ffdaf888a679979","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-55","l":"Demutualizations","u":"/asc/805/944/#b-55-demutualizations","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1239bca16b02e072b6b1067932cad95e9d49b0b895868b325de58a32fb22d08e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-55","l":"Implementation Guidance","u":"/asc/805/944/#h-55-implementation-guidance","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:965fe8e02ac66f7d4da2bb826809edcb5e02c88b7fb0fe3a43938c60e86d5aac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-55","l":"Illustrations","u":"/asc/805/944/#h-55-illustrations","x":"Demutualizations · 805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c2d23266d844911c08b7d1457e7751f800b95001a9962c0caa341b529b15d1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-944-S25","l":"Recognition","u":"/asc/805/944/#sec-25-recognition","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bd706cd5d3edaf0a487ba7d7407ff97ad1ad526bbe55352c9b2d890b74f3b7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-S25","l":"Accounting by the Purchaser for a Seller's Guarantee of the Adequacy of Liabilities for Losses and Loss Adjustment Expenses Acquired in a Purchase Business Combination","u":"/asc/805/944/#h-S25-accounting-by-the-purchaser-for-a-seller-s-guarantee-of-the-adequacy-of-liabilities-for-losses-and-loss-adjustment-expenses-acquired-in-a-purchase-business-combination","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8feee3c13d2d5cefd89e9dfed02468fb4e9c1a9713798e862b95a22bc902e406","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-944-S99","l":"SEC Materials","u":"/asc/805/944/#sec-99-sec-materials","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9ea0ab0bab9d56507d2ad8d81d21d740e49bc64e3508d123c85312e965a12ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-944-S99","l":"SEC Staff Guidance","u":"/asc/805/944/#h-S99-sec-staff-guidance","x":"805-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4693d9e47671330349f15f0ed493851c7598b243f6e211b24b73f76ea39474dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"805-954","l":"Health Care Entities","u":"/asc/805/954/","x":"805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e20ef8be2cad3dd68c534bc8926a231aec545ecee3ff24a09fb2cc622ec7736","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-954-05","l":"Overview and Background","u":"/asc/805/954/#05-overview-and-background","x":"805-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6b1cc35b8db20aba27cf51a11824548189957b42e03e16b1b5013f1736b3da4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-954-10","l":"Objectives","u":"/asc/805/954/#10-objectives","x":"805-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef63cb9d59d32138e8ce17412e590db192ee39ae9b1f4d91347653a056f40495","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-954-15","l":"Scope and Scope Exceptions","u":"/asc/805/954/#15-scope-and-scope-exceptions","x":"805-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c9e0b4557bb80b158c0e4cffd2ea0dfbac8c08037920af4e356ab2f2755159e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-954-15","l":"Overall Guidance","u":"/asc/805/954/#h-15-overall-guidance","x":"805-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98e36ff353d38144d1be6944d0cfdc4d75c8e1b8d7ab8b6e028d7a0efea96497","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-954-15","l":"Entities","u":"/asc/805/954/#h-15-entities","x":"805-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3603022b753c528e73c021dc5a4900bbbcc83f803a854eb929b212668a91a477","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-954-15","l":"Transactions","u":"/asc/805/954/#h-15-transactions","x":"805-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05a6a041832ffffda7bf141a358a13106ff2a2f26b106241e354a7e88d50d132","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-954-25","l":"Recognition","u":"/asc/805/954/#25-recognition","x":"805-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c7d44960540b1ca803289f1d8432f6eb8b1773941b004026361b8a66015775f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-954-35","l":"Subsequent Measurement","u":"/asc/805/954/#35-subsequent-measurement","x":"805-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d847fa17afca8d6149f3c1d90fd162227390bd25135b5cc64a0d8167bc6fdd3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-954-45","l":"Other Presentation Matters","u":"/asc/805/954/#45-other-presentation-matters","x":"805-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12e28039235a9030336ca9edb7caffc2f85a3d10a7efc4960414975f6f0dd13d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-954-50","l":"Disclosure","u":"/asc/805/954/#50-disclosure","x":"805-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:182a3ba97a7c841543b1fa40abcb2f793af1866e35aa4fa7424b49255ba2c5f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"805-958","l":"Not-for-Profit Entities","u":"/asc/805/958/","x":"805 Business Combinations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0af09f1845bcd8caff874c23a1c59478e2872a39d9a591a1ca0226bc8f10a13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-958-05","l":"Overview and Background","u":"/asc/805/958/#05-overview-and-background","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:096f9dc481b4a2c533cf8c5eb8fe42d5ae003b7d7c521548d608e1bb45c27316","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-05","l":"Merger of Not-for-Profit Entities","u":"/asc/805/958/#b-05-merger-of-not-for-profit-entities","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15315e035222478bc84f40b88bbbca0ef8fcf875727f36ed1b10eb4a2fb79404","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-05","l":"Acquisition by a Not-for-Profit Entity","u":"/asc/805/958/#b-05-acquisition-by-a-not-for-profit-entity","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ee9a89ace415f1a74355e8b1e7523ce0cad2894e25122728692a4d643c804a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-958-10","l":"Objectives","u":"/asc/805/958/#10-objectives","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9272a2a7679e70090f431b2d46783547a3986d3a15730d51838ed2e26c06758","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-958-15","l":"Scope and Scope Exceptions","u":"/asc/805/958/#15-scope-and-scope-exceptions","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:578d83ff3567fd89f80d49c3dab98ad94bd57b000338262846ac3998aa7f9092","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-15","l":"Overall Guidance","u":"/asc/805/958/#h-15-overall-guidance","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bda3322cf51583ffaef69aff946d7c4c3736f8cf827db507d29f44607005be9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-15","l":"Transactions","u":"/asc/805/958/#h-15-transactions","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d86b8bbc8b48eac68ac16c4d404dc053c738eb974b80f20fdd8c41de51d8379","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-15","l":"Merger of Not-for-Profit Entities","u":"/asc/805/958/#b-15-merger-of-not-for-profit-entities","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d2f49ebc0d4e0723959d3bc4ab296c82d0a27f668c3198fce0c825452873b67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-15","l":"Acquisition by a Not-for-Profit Entity","u":"/asc/805/958/#b-15-acquisition-by-a-not-for-profit-entity","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cd2c168efe4aa6f27217965c25e9d9566b6ec5cf7c9727921583dd9901c8c0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-958-25","l":"Recognition","u":"/asc/805/958/#25-recognition","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0428c48817e60c6d33fec7cc9f6dc88ae8ae663ff25eb577292b75bf35fa98a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-25","l":"Merger of Not-for-Profit Entities","u":"/asc/805/958/#b-25-merger-of-not-for-profit-entities","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6187a444925c5aebb1335b22d7082e8c4a3644f2b7bcd72b40c4f10c57241ed4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-25","l":"Classifying or Designating Assets and Liabilities in a Merger","u":"/asc/805/958/#h-25-classifying-or-designating-assets-and-liabilities-in-a-merger","x":"Merger of Not-for-Profit Entities · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d4fd6d87ba34435948fa49b421e07a245b513007c1b8b5ee9c6c2855bbf9a75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-25","l":"Acquisition by a Not-for-Profit Entity","u":"/asc/805/958/#b-25-acquisition-by-a-not-for-profit-entity","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c8c92eeb0c20ba07a037e6befc4bee7b5461a4be02a42298fe5f1f3670be594","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-25","l":"Identifying the Acquirer","u":"/asc/805/958/#h-25-identifying-the-acquirer","x":"Acquisition by a Not-for-Profit Entity · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f970724e9d23d8b4e41eec7a6f8c348c7b7f7fc1951ffe2d84c1d849a2da216b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-25","l":"Identifying the Acquisition Date","u":"/asc/805/958/#h-25-identifying-the-acquisition-date","x":"Acquisition by a Not-for-Profit Entity · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67995c6cdef4119d2e8d61c9a98679a961d27dbc941bcf7a752f17029b8e2ab8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-25","l":"Recognizing the Identifiable Assets Acquired, the Liabilities Assumed, and Any Noncontrolling Interest in the Acquiree","u":"/asc/805/958/#h-25-recognizing-the-identifiable-assets-acquired-the-liabilities-assumed-and-any-noncontrolling-interest-in-the-acquiree","x":"Acquisition by a Not-for-Profit Entity · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35d13c7712f1a79ff2626a338ce4d6d53815c10ba436850d533029083bc997fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-25","l":"Recognizing Goodwill Acquired or a Contribution Received, Including Consideration Transferred","u":"/asc/805/958/#h-25-recognizing-goodwill-acquired-or-a-contribution-received-including-consideration-transferred","x":"Acquisition by a Not-for-Profit Entity · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95e0a8a5ef2b626dd75d0eb01b1f0d1247d9f93c1349f831c97815d00ace08ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-25","l":"Determining What Is Part of the Acquisition Transaction","u":"/asc/805/958/#h-25-determining-what-is-part-of-the-acquisition-transaction","x":"Acquisition by a Not-for-Profit Entity · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f567b11d3039789c1927b395453137b1b9fc0358719307e82bfa8b3f398f7b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-958-30","l":"Initial Measurement","u":"/asc/805/958/#30-initial-measurement","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33edc3acc36b0f369417aa7b13d5378377772388c8ea8fd953e9a5a10cf00278","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-30","l":"Merger of Not-for-Profit Entities","u":"/asc/805/958/#b-30-merger-of-not-for-profit-entities","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b5ca5d0edf889478336251fd0ff71f9b74ca8afe2195f6595ad61780d6d85a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-30","l":"Acquisition by a Not-for-Profit Entity","u":"/asc/805/958/#b-30-acquisition-by-a-not-for-profit-entity","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44a4321907a77eb292c296820728c24d9418d9c79a2b76ee38afafb871cf13c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-30","l":"Goodwill Acquired, Whether Recognized as an Asset or an Immediate Charge to the Statement of Activities","u":"/asc/805/958/#h-30-goodwill-acquired-whether-recognized-as-an-asset-or-an-immediate-charge-to-the-statement-of-activities","x":"Acquisition by a Not-for-Profit Entity · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f947166bda2bb9f90dd26b847af2c33eafb1bad9d3f074436d8d1197a2bf262e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-30","l":"A Contribution Received in an Acquisition","u":"/asc/805/958/#h-30-a-contribution-received-in-an-acquisition","x":"Acquisition by a Not-for-Profit Entity · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9be486ff050149da4da2c88b5425be23a384ff3c73a3ca31639209da1c38cd6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-30","l":"Consideration Transferred, Including Contingent Consideration","u":"/asc/805/958/#h-30-consideration-transferred-including-contingent-consideration","x":"Acquisition by a Not-for-Profit Entity · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d51f2f2b711d235cf789c9e5e56de7afca3564e0bdb20a808cd95592fc159cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-958-35","l":"Subsequent Measurement","u":"/asc/805/958/#35-subsequent-measurement","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa49fdfb2414ab18846def12d42bdc91f49d243b6834f10be6a66cf373743583","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-35","l":"Acquisition by a Not-for-Profit Entity","u":"/asc/805/958/#b-35-acquisition-by-a-not-for-profit-entity","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed453fcfe4f9b06255b5ebf29a637a1f3bef8109c2d02d7fc5aaa1d56c5ba83a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-35","l":"Contingent Consideration, Including Contingent Consideration Arrangements Assumed by an Acquirer","u":"/asc/805/958/#h-35-contingent-consideration-including-contingent-consideration-arrangements-assumed-by-an-acquirer","x":"Acquisition by a Not-for-Profit Entity · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccbe55084520170997ead34e8717d40ab9cebe79122ad930ac7cba60c242f63e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-35","l":"Goodwill Acquired","u":"/asc/805/958/#h-35-goodwill-acquired","x":"Acquisition by a Not-for-Profit Entity · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0df4f96dd4deb5486c95d503f015758903f097c24cc431699720fc63f299ae2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-958-45","l":"Other Presentation Matters","u":"/asc/805/958/#45-other-presentation-matters","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eed30782e81765773bd5380cd2b460da5dbb3634121f2de049f0ee21bb87292f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-45","l":"Merger of Not-for-Profit Entities","u":"/asc/805/958/#b-45-merger-of-not-for-profit-entities","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75ceebdc5e2954b29e43cc2d7918e308f983d8f9bf865b933491957eadc8c840","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-45","l":"Acquisition by a Not-for-Profit Entity","u":"/asc/805/958/#b-45-acquisition-by-a-not-for-profit-entity","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74188f9b6dc1c6c2e04063a1116960ace00fb75c6ac5d875ac23a756f1cc7f27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-45","l":"Statement of Activities","u":"/asc/805/958/#h-45-statement-of-activities","x":"Acquisition by a Not-for-Profit Entity · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a66df947e59826e09a75099487a00d838b755d6e0e73f1cc5c59e1e9965e37d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-45","l":"Statement of Cash Flows","u":"/asc/805/958/#h-45-statement-of-cash-flows","x":"Acquisition by a Not-for-Profit Entity · 805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6106cd1107c8dc4520a6b75ef007fba09140ef27262294e1341d6abccd78a17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-958-50","l":"Disclosure","u":"/asc/805/958/#50-disclosure","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44a9d3f3f28fc7b675934401d1e54a8096137ea62725e3776a6bd440668a7ec6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-50","l":"Merger of Not-for-Profit Entities","u":"/asc/805/958/#b-50-merger-of-not-for-profit-entities","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fb19877c5545e033e5e0506a4bd3ea78da5ed96275dd78b0b1e64deba77be60","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-50","l":"Acquisition by a Not-for-Profit Entity","u":"/asc/805/958/#b-50-acquisition-by-a-not-for-profit-entity","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:391e84512a766edce84e9ec1e4611da4f86ec35d806f521b486dc84457534db4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/805/958/#55-implementation-guidance-and-illustrations","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d22c64519f4552db3e5ee97eb93bcf58f50dc27468f6cc7bab044bd36d9a0bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-55","l":"Implementation Guidance","u":"/asc/805/958/#h-55-implementation-guidance","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42683806206f4efc6b3a9f9a093d1b434dcb7b59b2a6b452455b3f7874527cd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-55","l":"Illustrations","u":"/asc/805/958/#h-55-illustrations","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36f044df0457144045f2b20f23d7d36475a2c211dba7e9d75b21d7a572d771b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-55","l":"Merger of Not-for-Profit Entities","u":"/asc/805/958/#b-55-merger-of-not-for-profit-entities","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b51ab344d3b4ade1c7017e9ef51b6bdae469247b7b427c09492efd074f5cbaf9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"805-958-55","l":"Acquisition by a Not-for-Profit Entity","u":"/asc/805/958/#b-55-acquisition-by-a-not-for-profit-entity","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:905261d914d2feb7ea18156632eaa2bc5607df8686d690d7f402c14d4e8efd1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"805-958-65","l":"Transition and Open Effective Date Information","u":"/asc/805/958/#65-transition-and-open-effective-date-information","x":"805-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a149ba5152c414402051197f78e9d8ab713b72e056baf1d0cc7dcc87df65ad47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"808-10","l":"Overall","u":"/asc/808/10/","x":"808 Collaborative Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:665febf7bcb88fc5a09fc3b0cf2f21f999d3fe5321430d9ea01d284805d09785","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"808-10-05","l":"Overview and Background","u":"/asc/808/10/#05-overview-and-background","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93ba905c59d59d0770a14eacffd9e3f08564382995160956501a1c37311241c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"808-10-10","l":"Objectives","u":"/asc/808/10/#10-objectives","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:427e3b6d8dcba493dd8cffe8e0aec06b94c73b940571e876573f49d23a8c7c1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"808-10-15","l":"Scope and Scope Exceptions","u":"/asc/808/10/#15-scope-and-scope-exceptions","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:336dcb755b4f458ca354866580c0b6ad7cbb5127a6c75207a96068857cf6e4f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"808-10-15","l":"Overall Guidance","u":"/asc/808/10/#h-15-overall-guidance","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90a83bfd6d87ff9ae3336eb7ea20cad352655ab6cdac3f5b340ed3dd4006db7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"808-10-15","l":"Transactions","u":"/asc/808/10/#h-15-transactions","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:101e3db1afa7cb4f9dbd27d36073762ce2eb67f2c9d3b37c18493e8e3ac55c15","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"808-10-15","l":"Other Considerations","u":"/asc/808/10/#h-15-other-considerations","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fcdd9570752e5dc1958b9c1c6cd14e91e638e306f5efdd032ff3b4a6febfd9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"808-10-45","l":"Other Presentation Matters","u":"/asc/808/10/#45-other-presentation-matters","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e14e109cb918069d84e4b7a6462295d4f157541025dd38c8e5df961ddc74805b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"808-10-50","l":"Disclosure","u":"/asc/808/10/#50-disclosure","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f2e9976c265dd74e0ddc3cc6dc02e371f47534aea3e1dd8b34b48040b191909","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"808-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/808/10/#55-implementation-guidance-and-illustrations","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ebba5cb6d291bf398fece3bd6381d3143685b337597a7fb9f48ec1e1ef9bf31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"808-10-55","l":"Illustrations","u":"/asc/808/10/#h-55-illustrations","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d01d3d9bb0fff878125e55cd2c57bbba84d7c83628823caa89f39f1ac5055042","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"808-10-55","l":"Example 1 : Equal Participation in Results of Research, Development, and Commercialization Arrangement, Participants Perform Different Activities","u":"/asc/808/10/#h-55-example-1-equal-participation-in-results-of-research-development-and-commercialization-arrangement-participants-perform-different-activities","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48b553c1ab5bd9afc884d20b66b37c2047231ab4c73dc81312736b3c960e2669","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"808-10-55","l":"Example 2 : Equal Participation in Results of Research, Development, and Commercialization Arrangement, Participants Perform Some of the Same Activities","u":"/asc/808/10/#h-55-example-2-equal-participation-in-results-of-research-development-and-commercialization-arrangement-participants-perform-some-of-the-same-activities","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5740fb61d0dd8c63af9b845a35f457e87348223f4a58cc6712940f54a0de1b89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"808-10-55","l":"Example 3 : Unequal Participation in Results of Research, Development, and Commercialization Arrangement, Participants Perform Some of the Same Activities","u":"/asc/808/10/#h-55-example-3-unequal-participation-in-results-of-research-development-and-commercialization-arrangement-participants-perform-some-of-the-same-activities","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccfecf1a010a3a9587174b7fa81b99e21bfabf4318848d85848d722021ab89ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"808-10-55","l":"Example 4 : Equal Participation in Results of Production and Distribution of Major Motion Picture, Participants Perform Some of the Same Activities","u":"/asc/808/10/#h-55-example-4-equal-participation-in-results-of-production-and-distribution-of-major-motion-picture-participants-perform-some-of-the-same-activities","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3e7c6fcef39a4dee5fc8482e0216f42ab3f58572f1e5797deb50ae61be95466","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"808-10-65","l":"Transition and Open Effective Date Information","u":"/asc/808/10/#65-transition-and-open-effective-date-information","x":"808-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0135fb17770d15071c946f2050b7782d05cb05869326fa6c72843f776129dba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-10","l":"Overall","u":"/asc/810/10/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a54ce503053b7d8715370add2d2c9e8b9eca10d2a6c119690c523b2f3ea0e9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-05","l":"Overview and Background","u":"/asc/810/10/#05-overview-and-background","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c4fe5c2faf89f4bfbf0170754b9bca008f73f467e2315c36abf0eaa4badd761","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-05","l":"Variable Interest Entities","u":"/asc/810/10/#b-05-variable-interest-entities","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57dc9666bb02ebf455f2c0aece8137ba536c40a14b3ddc2b0f8288b3bc15b365","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-05","l":"Consolidation of VIEs","u":"/asc/810/10/#h-05-consolidation-of-vies","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e393f7254ca3f6e78713261c33eacfee38108daf2dc96fb957bd6aa70a191008","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-05","l":"Consolidation of Entities Controlled by Contract","u":"/asc/810/10/#b-05-consolidation-of-entities-controlled-by-contract","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ecf81e4380507de8e727eda55f67088b3ee062b61b4a28a4fe9d15dd4acbdab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-10","l":"Objectives","u":"/asc/810/10/#10-objectives","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:735fda58a02412dc321ebd78fbacb94230ea499adf6ca1495d508047c650c9a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-15","l":"Scope and Scope Exceptions","u":"/asc/810/10/#15-scope-and-scope-exceptions","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ebd746edf7ded2f3d4c89cdb4cafa5d1b7f37e685fcd4f89625e3041db6f99e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-15","l":"Overall Guidance","u":"/asc/810/10/#h-15-overall-guidance","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d08dfcaa026d0c2fd147ae6cecc7cf23e8ade7c2ea6647b8d30d4bf5a829a972","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-15","l":"Entities","u":"/asc/810/10/#h-15-entities","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:464bc7e1382bbafef5f0535ab8512fc0356f91d971d5d6ac7faef4a02de8f880","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-15","l":"Variable Interest Entities","u":"/asc/810/10/#b-15-variable-interest-entities","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ba759f394a25c7d5177099929d2c6ff07e04414c8fb28cd659d52993bd74ce8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-15","l":"Accounting Alternative for Entities under Common Control","u":"/asc/810/10/#h-15-accounting-alternative-for-entities-under-common-control","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a29b7b19e65f9cb99aeefc73db945ba53dc4325555d1a070b11b4b3cac93698f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-15","l":"Collateralized Financing Entities","u":"/asc/810/10/#h-15-collateralized-financing-entities","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:163d97a6e5aece790d0e408d521cacbdf35c0b14a10efb898946e1152ba5945e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-15","l":"Consolidation of Entities Controlled by Contract","u":"/asc/810/10/#b-15-consolidation-of-entities-controlled-by-contract","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0bbe20828ff32a0d823d9f4a426d535f4b6246efa03d072e07457ca36879dc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-15","l":"Transactions","u":"/asc/810/10/#h-15-transactions","x":"Consolidation of Entities Controlled by Contract · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72bddd8d9081385572562d9d32169ffd9819c337cc80f98e9e52630defd75963","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-25","l":"Recognition","u":"/asc/810/10/#25-recognition","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a845ddb9414b34e8b2b31b502ace0c2e3b568d89b3120669d354ee9f79cda397","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"The Effect of Noncontrolling Rights on Consolidation","u":"/asc/810/10/#h-25-the-effect-of-noncontrolling-rights-on-consolidation","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30cee96c3302067826e137e0f4d336a1f495ab411f4440881a826f63573140bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"Kick-Out Rights","u":"/asc/810/10/#h-25-kick-out-rights","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23a4bd576d53ad1aff6529faecad4397098ec144b1e17b3b21134cc02bd0e557","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"Retention of Specialized Accounting for Investments in Consolidation","u":"/asc/810/10/#h-25-retention-of-specialized-accounting-for-investments-in-consolidation","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:914a6799544e7d854394f9b5d00ab6a616f69947408a455240b862f617192c8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"Profits Resulting from Intercompany Transfers of LIFO Inventories","u":"/asc/810/10/#h-25-profits-resulting-from-intercompany-transfers-of-lifo-inventories","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9afb66c38556907919e701fffafb5e3183a178bd0a76993f2081c1c57596fd8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"Variable Interest Entities","u":"/asc/810/10/#b-25-variable-interest-entities","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d21ad18fbe46b2e173559b79548b51ca3ab572554568acc85588542f4399fa91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"Determining the Variability to Be Considered","u":"/asc/810/10/#h-25-determining-the-variability-to-be-considered","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50fa24019c060fe0636d64912469f929e7d9222ba8184244e898bea346f16058","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"Initial Involvement with a Legal Entity","u":"/asc/810/10/#h-25-initial-involvement-with-a-legal-entity","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfea9f9748924f9e16fdc5856477cc2baff873b21f8aa3af9a1b0d2ba68a0e7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"Consolidation Based on Variable Interests","u":"/asc/810/10/#h-25-consolidation-based-on-variable-interests","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:604c45c9056ae8fa6c5051eb6f82c5eb911626e04b80d4a803ef82ee8241b088","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"Consolidation of Entities Controlled by Contract","u":"/asc/810/10/#b-25-consolidation-of-entities-controlled-by-contract","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2678b677b245fea6802deaf7c9b6deec0e49e7f3a30f22d11de6750d3a294d19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"General Guidance","u":"/asc/810/10/#h-25-general-guidance","x":"Consolidation of Entities Controlled by Contract · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cfb98abbbbe052d4cb84dd7437ea675aec9f5bab3862dd44be1c2636f3647dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"Term","u":"/asc/810/10/#h-25-term","x":"Consolidation of Entities Controlled by Contract · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4a7a6a571651b2f5820b71b41f686eeb0b7baf4d68b05caefd19865cc4066b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"Control","u":"/asc/810/10/#h-25-control","x":"Consolidation of Entities Controlled by Contract · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e19ff304bb7a54b1df1afea5175272c76c5e6fed56e6637a5ab2fb123283338e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"Financial Interest","u":"/asc/810/10/#h-25-financial-interest","x":"Consolidation of Entities Controlled by Contract · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab05699dd14d6b786276419d8b90b8156e18a054a6bb9df4afb592fe9f25c614","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-25","l":"Consideration Recorded in the Period Consideration Is Provided","u":"/asc/810/10/#h-25-consideration-recorded-in-the-period-consideration-is-provided","x":"Consolidation of Entities Controlled by Contract · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:250ac3423e3cd2cf14dadfd0a0afc2928c2d2f236b76aa29e991d169836d9ac8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-30","l":"Initial Measurement","u":"/asc/810/10/#30-initial-measurement","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41c49a9cad829067ca2d0b27bfc02ec3cd18f1c296e468b7a85891bded9ff401","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-30","l":"Variable Interest Entities","u":"/asc/810/10/#b-30-variable-interest-entities","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8df84308a0d20712d60baa758f6ceb4715d13246bb70fe4ae23ebb1f2a699c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-30","l":"Valuation of Assets, Liabilities, and Noncontrolling Interests in a Newly Consolidated VIE","u":"/asc/810/10/#h-30-valuation-of-assets-liabilities-and-noncontrolling-interests-in-a-newly-consolidated-vie","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5a5fa86fa2bf645826844e2bc1791f1ebeb8948e35c0ed9d621bd1a03438e18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-30","l":"Initial Consolidation when Earlier Consolidation Was Prevented Due to Lack of Information","u":"/asc/810/10/#h-30-initial-consolidation-when-earlier-consolidation-was-prevented-due-to-lack-of-information","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7c29de2019779793055655a06501bfef02653fe18f72230dd13226d7e60518a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-30","l":"Collateralized Financing Entities","u":"/asc/810/10/#h-30-collateralized-financing-entities","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ca8d7a11f9d9e0ed2cf2c9eea7ffacad5c56769a583908b09e0b9538fc7d3a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-35","l":"Subsequent Measurement","u":"/asc/810/10/#35-subsequent-measurement","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21cf0926794ed099e0a20247c1d9da85ba4ac7ae76e439fca8bf6d0eb75870fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-35","l":"Variable Interest Entities","u":"/asc/810/10/#b-35-variable-interest-entities","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9669c55886cf1df5785f3d7f6a190bd4cc7ee139959cf8cd4e484e3a9843b221","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-35","l":"Reconsideration of Initial Determination of VIE Status","u":"/asc/810/10/#h-35-reconsideration-of-initial-determination-of-vie-status","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f40927e7a5efd74a65136b2a8917ed68865470aa91ea56479d58b66b3c158e0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-35","l":"Collateralized Financing Entities","u":"/asc/810/10/#h-35-collateralized-financing-entities","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adf4db2941d8311719271cf6a319ff435cc3384afb2eb2f4292d83f6bb4775aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-40","l":"Derecognition","u":"/asc/810/10/#40-derecognition","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3fbb505dc90685cf65b745bbb92ae26207656dbe295014a7008bbe891860cb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-40","l":"Redemption of Subsidiary's Redeemable Stock","u":"/asc/810/10/#h-40-redemption-of-subsidiary-s-redeemable-stock","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9a2129e74428844bf38d60b875f4c48168b076fc4b9a35cea482be58f4da926","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-40","l":"Deconsolidation of a Subsidiary or Derecognition of a Group of Assets","u":"/asc/810/10/#h-40-deconsolidation-of-a-subsidiary-or-derecognition-of-a-group-of-assets","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0e61ab723133cfbfac0691c3c2702c236fc8f6440647f90fe566878e061e527","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-45","l":"Other Presentation Matters","u":"/asc/810/10/#45-other-presentation-matters","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de29dd9d3f5b400182e7a640a2b9b47fc8c3b02adb138e9c0217eb5a134592b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-45","l":"Procedures","u":"/asc/810/10/#h-45-procedures","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c3015469852968e5d30fdd11317dff5a6cab20cc2e758552a21a492c75e6121","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-45","l":"Combined Financial Statements","u":"/asc/810/10/#h-45-combined-financial-statements","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bd38f92372a8f5e7a144dee630317623be2f634ad3af03e59990730cac043c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-45","l":"Parent-Entity Financial Statements","u":"/asc/810/10/#h-45-parent-entity-financial-statements","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf382bfa832b4cc92248e09fd071fdbb34cc43dfb460d75a8b8497325ff197f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-45","l":"Differing Fiscal Year-Ends Between Parent and Subsidiary","u":"/asc/810/10/#h-45-differing-fiscal-year-ends-between-parent-and-subsidiary","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67ff4886c4a53cb213667c79c63f277c7e2ba1eb5a248632f066f0a2e7292783","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-45","l":"A Change in the Fiscal Year-End Lag Between Subsidiary and Parent","u":"/asc/810/10/#h-45-a-change-in-the-fiscal-year-end-lag-between-subsidiary-and-parent","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36bdc9b2f1af58d67b2664e06c142ec6270455d0a863c59a5c6b9245c7909070","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-45","l":"Proportionate Consolidation","u":"/asc/810/10/#h-45-proportionate-consolidation","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2318dfeeedc732ea2dd9137a4a85a832cc6bacb3361a23390fef7b4050a79bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-45","l":"Noncontrolling Interest in a Subsidiary","u":"/asc/810/10/#h-45-noncontrolling-interest-in-a-subsidiary","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2935f5125465f4b70a03d4bc3786ed29188a4935783501d2efc158df3badc90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-45","l":"Attributing Net Income and Comprehensive Income to the Parent and the Noncontrolling Interest","u":"/asc/810/10/#h-45-attributing-net-income-and-comprehensive-income-to-the-parent-and-the-noncontrolling-interest","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3ff7cbc6bb1e0cbd85f0f9251a9b1882ca6426ef188300b87e0ac4b1af18382","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-45","l":"Changes in a Parent's Ownership Interest in a Subsidiary","u":"/asc/810/10/#h-45-changes-in-a-parent-s-ownership-interest-in-a-subsidiary","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:847f5e98348596607870eb0004c592b091efd808b22ecbf1ecf447a46128c1d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-45","l":"Variable Interest Entities","u":"/asc/810/10/#b-45-variable-interest-entities","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cfb3b6b57563bdb2106a06877b9923626ad09ea0229bb3e7fe40dc0b634a457","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-50","l":"Disclosure","u":"/asc/810/10/#50-disclosure","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9adf2ce826a6ae301a7c8bcfc21741ca2ae5e9137528a65dd799e1a15c5234e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"Consolidation Policy","u":"/asc/810/10/#h-50-consolidation-policy","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4900aed1fb0cc4267a8f0638b4536d7ced13662b52178e77a9f18b4c22b3f258","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"Parent with a Less-Than-Wholly-Owned Subsidiary","u":"/asc/810/10/#h-50-parent-with-a-less-than-wholly-owned-subsidiary","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66e146ab8bb7b8c9052ab7842db8a0ca3cb531543cbd29bc39b61badc7614aeb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"Deconsolidation of a Subsidiary","u":"/asc/810/10/#h-50-deconsolidation-of-a-subsidiary","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ee4cd56791597ad80943074c96082f91c511cd04aff7795f07dfd38541e17e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"A Change in the Difference Between Parent and Subsidiary Fiscal Year-Ends","u":"/asc/810/10/#h-50-a-change-in-the-difference-between-parent-and-subsidiary-fiscal-year-ends","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19ccb76e897f64cd01f71668524c84ba1e8cdade6bded629ae1e501677656ae4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"Variable Interest Entities","u":"/asc/810/10/#b-50-variable-interest-entities","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:756467b97c428cedee1d8b8f34beac7e9b67e34049fb30b5dea1f8be74b06048","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"Accounting Alternative for Entities under Common Control","u":"/asc/810/10/#h-50-accounting-alternative-for-entities-under-common-control","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a343933daec082b9ff32bcc3a140ed99c19de9f6a0262eb305f877c08b2d44cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"Primary Beneficiary of a VIE","u":"/asc/810/10/#h-50-primary-beneficiary-of-a-vie","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:098bc9609b5998abbe0320e7d96517d632d9f2eda6c2b98ca68809b758cbb57e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"Nonprimary Beneficiary Holder of a Variable Interest in a VIE","u":"/asc/810/10/#h-50-nonprimary-beneficiary-holder-of-a-variable-interest-in-a-vie","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:098b221854f56e639aa3c8c5f7e8be85347e440199d0c7d7be2cd74e9cf21364","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"Relation to Topic 860 Disclosures","u":"/asc/810/10/#h-50-relation-to-topic-860-disclosures","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06e5a8ff71fd146582c8cfa26cab2da49d20a58efce5d201e4dc56a48640ed8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"Primary Beneficiaries or Other Holders of Interests in VIEs","u":"/asc/810/10/#h-50-primary-beneficiaries-or-other-holders-of-interests-in-vies","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c99f72c3d8ee34744e7a8fb906804821445c336e90c45d5f885695fe9803060","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"Scope-Related Disclosures","u":"/asc/810/10/#h-50-scope-related-disclosures","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9535207071672053e8b77afec1291c2ab9c2254d70d23861de6708926f2942c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"Aggregation of Certain Disclosures","u":"/asc/810/10/#h-50-aggregation-of-certain-disclosures","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f614a1570a7c881dc8ce873949b04b854d05f33f7f79090be4cc42681d0866d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-50","l":"Collateralized Financing Entities","u":"/asc/810/10/#h-50-collateralized-financing-entities","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8677b22737eaa6e144358fcef6baa0af5caa9fa4cd72d527fa8c9fc20c3482c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/810/10/#55-implementation-guidance-and-illustrations","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77c63df5b539943d086f52acc3e7a59946d74ef028f2bf69e218173655d6d618","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-55","l":"Implementation Guidance","u":"/asc/810/10/#h-55-implementation-guidance","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3393a336942147e8269a8f78aa921d834894793793e8fb89511923239e669f9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-55","l":"Variable Interest Entities","u":"/asc/810/10/#b-55-variable-interest-entities","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb0d65c0e22e76fb370ba45b1f98cd9a6900dd15417a78fddbdae880fd74fc21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-55","l":"Illustrations","u":"/asc/810/10/#h-55-illustrations","x":"Variable Interest Entities · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8ece7ebb102388d76432f5d8100ef4d1d81573692bd4813f9848b4275004779","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-55","l":"Consolidation of Entities Controlled by Contract","u":"/asc/810/10/#b-55-consolidation-of-entities-controlled-by-contract","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e997dd2f779587560b829edb9172d4dde6cdbc7857852c946f9129d013eaa7c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-55","l":"Physician Practice Management Entity Shareholder Fact Patterns","u":"/asc/810/10/#h-55-physician-practice-management-entity-shareholder-fact-patterns","x":"Consolidation of Entities Controlled by Contract · 810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30af27f2d600de71c2f8818e5589110714bf3e5e513b2b5f90ecf1947621bed0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-60","l":"Relationships","u":"/asc/810/10/#60-relationships","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e09f9e5d97616d0dc8c1f1ca24c47b5d61185e3fc86c285eb336852db92987b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-60","l":"Distinguishing Liabilities from Equity","u":"/asc/810/10/#h-60-distinguishing-liabilities-from-equity","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0f8879cb26b7393556e0b0ef8530e7816ed9bf8b7976c3d98040e806a9ccb33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-60","l":"Income Taxes","u":"/asc/810/10/#h-60-income-taxes","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a477329b5e7017e5e8989cd68c697ce5d3513ccf687058d69318978c5c1d142","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-60","l":"Foreign Currency Matters","u":"/asc/810/10/#h-60-foreign-currency-matters","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5fd7c762dc15efdfd690c95bd4410d49e74d3cb41d7ff6026013e7f03afa7ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-60","l":"Leases","u":"/asc/810/10/#h-60-leases","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3085fb9540208913eb90a53c0bcd1bc35d5869600dd523ecc8302d4b896a795b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-60","l":"Transfers and Servicing","u":"/asc/810/10/#h-60-transfers-and-servicing","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:583ed1e6799c2e42e7f6c7a8e12fce3c6dbee004e83be183ce6abaa30e9d5778","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-60","l":"Variable Interest Entities","u":"/asc/810/10/#b-60-variable-interest-entities","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90419f14598cd61beacf27e23524fed374aa22bdb325e66f1cdcddef98b65206","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-65","l":"Transition and Open Effective Date Information","u":"/asc/810/10/#65-transition-and-open-effective-date-information","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbc0784ae5d77116d6feb2a7e90aaf4e48b7dce341f2221d86ab4ee839b489b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-65","l":"Transition Related to Accounting Standards Update No. 2014-07, <em class=\"ph i\">Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements </em>","u":"/asc/810/10/#h-65-transition-related-to-accounting-standards-update-no-2014-07-em-class-ph-i-consolidation-topic-810-applying-variable-interest-entities-guidance-to-common-control-leasing-arrangements-em-","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7982ab33a84d10f1f66dc9a7475144ec194a5edef77be1b4e1f8295c7f4adcc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-S00","l":"Status","u":"/asc/810/10/#sec-00-status","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc23657ab658848187bf1971f8a763b4586719730da272018bf170acc9f369c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-S25","l":"Recognition","u":"/asc/810/10/#sec-25-recognition","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:770ae7efa3ff24b843f7beefaf2b000d4011cdba388e74311e50bd9f15742afa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S25","l":"Consolidated Financial Statements of the Registrant and its Subsidiaries","u":"/asc/810/10/#h-S25-consolidated-financial-statements-of-the-registrant-and-its-subsidiaries","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aaf38c4b46acf022b4527f747343a27cb9331c5933f17c3a9263272baae8a841","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S25","l":"Intercompany (Intra-entity) Items and Transactions","u":"/asc/810/10/#h-S25-intercompany-intra-entity-items-and-transactions","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c7cebe57ee5356c64f6c7bf801bc59fa90c5324d50063c14d9e291276a27b90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S25","l":"Accounting for Divestiture of a Subsidiary or Other Business Operations","u":"/asc/810/10/#h-S25-accounting-for-divestiture-of-a-subsidiary-or-other-business-operations","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab5941554c3e72c22a9251b7c2f2be6d0f9ee8c0cec37cddedc3457a2c9bafa8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-S35","l":"Subsequent Measurement","u":"/asc/810/10/#sec-35-subsequent-measurement","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93cdc21a8d16af0b3cdfbd94880d8f9136afbfc63ae91b68aaadb3ae982d2bdd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S35","l":"Accounting for Divestiture of a Subsidiary or Other Business Operations","u":"/asc/810/10/#h-S35-accounting-for-divestiture-of-a-subsidiary-or-other-business-operations","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c33bf8eebb096cf1d1f51af130e4d9b818c3417c9aba8554e6dfadb8b2e3870","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-S40","l":"Derecognition","u":"/asc/810/10/#sec-40-derecognition","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b25410990b3a143a4922cfd693710c065200b217c9c25640dff4d31ec938e38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S40","l":"Accounting for Divestiture of a Subsidiary or Other Business Operation","u":"/asc/810/10/#h-S40-accounting-for-divestiture-of-a-subsidiary-or-other-business-operation","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46787eba0043ad0162b4629d70de218d9287da068940d2d575efd8c6798f3d40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S40","l":"Accounting for Gain Recognition in Certain Transactions Involving the General Partner in a Master Limited Partnership","u":"/asc/810/10/#h-S40-accounting-for-gain-recognition-in-certain-transactions-involving-the-general-partner-in-a-master-limited-partnership","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50a4aa43a734de6f1837f3b835897f60af9769fa1f1ee67940fc578b876db6d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-S45","l":"Other Presentation Matters","u":"/asc/810/10/#sec-45-other-presentation-matters","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd6e2d0712810bf84935e4b6af47f60218a05ef7782917933abbd29dfea546fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S45","l":"Classification of Subsidiary's Loan Payable in Consolidated Balance Sheet when Subsidiary's and Parent's Fiscal Years Differ","u":"/asc/810/10/#h-S45-classification-of-subsidiary-s-loan-payable-in-consolidated-balance-sheet-when-subsidiary-s-and-parent-s-fiscal-years-differ","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82e5f79e21bd16e1e41b29db176451ab4a24efd5b4e52674a7b0b887242eed66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S45","l":"Accounting for Divestiture of a Subsidiary or Other Business Operation","u":"/asc/810/10/#h-S45-accounting-for-divestiture-of-a-subsidiary-or-other-business-operation","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73fc672a70da4ef66869b2eeaf653ed60315cb1aae7ed0be8f7710d9b9ac41e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-S50","l":"Disclosure","u":"/asc/810/10/#sec-50-disclosure","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13caf4143dd191871856a09a5fdd9d02f4ba240d89de7fd4b1ccda987c3b5b0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S50","l":"Disclosure of Accounting Policies","u":"/asc/810/10/#h-S50-disclosure-of-accounting-policies","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:716bec0c9a0970e45d62f661fd5d1fb623593cb0ad30fc8a003ac341c1234602","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S50","l":"Statements as to Principles of Consolidation or Combination Followed","u":"/asc/810/10/#h-S50-statements-as-to-principles-of-consolidation-or-combination-followed","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdd691e31e49f41d5921a27b8a0b88ab1f7e52aac0c2a7e31d1dcc96f6450718","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S50","l":"Intercompany (Intra-entity) Items and Transactions","u":"/asc/810/10/#h-S50-intercompany-intra-entity-items-and-transactions","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5144873c196cbb13b7629678b8f0edb81a771031109b9c0c6341946199d9f841","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-10-S99","l":"SEC Materials","u":"/asc/810/10/#sec-99-sec-materials","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:429a3d2c9748407a63ff07b58065823dfabd7987a3cd50bf150e58ba5223b817","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/810/10/#h-S99-sec-rules-regulations-and-interpretations","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcb2ce2a508b33a8c11874bf122294b123185e2a9558d171e4a0fdef6de78bfb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-10-S99","l":"SEC Staff Guidance","u":"/asc/810/10/#h-S99-sec-staff-guidance","x":"810-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f585815e8a6f6fe1d307857d592c96dfefafde13fd9cc82d9428379a228ee90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-20","l":"Control of Partnerships and Similar Entities","u":"/asc/810/20/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18b776fef0159e46f455e3dfffba1de9e430db97d97ea6d53cdf8727abc91055","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-20-05","l":"Overview and Background","u":"/asc/810/20/#05-overview-and-background","x":"810-20 Control of Partnerships and Similar Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4abf9956958c0f2299638fc1e48eb098f1178d1b22738d6e6dec7d8f7a2c2a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-20-15","l":"Scope and Scope Exceptions","u":"/asc/810/20/#15-scope-and-scope-exceptions","x":"810-20 Control of Partnerships and Similar Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3769b20cbb2d37ae5de26b777d9c06ebc3e65db632a9165133dd8a25513e1637","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-20-25","l":"Recognition","u":"/asc/810/20/#25-recognition","x":"810-20 Control of Partnerships and Similar Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac076cb1e139fe5acf5e94eec0a6be59c4170f527354d039e003ce80f41b825e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-20-45","l":"Other Presentation Matters","u":"/asc/810/20/#45-other-presentation-matters","x":"810-20 Control of Partnerships and Similar Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:181c402d48073fdec53636000f2e4110cd1f1cab2f4b69bc36b71e9ace50dc2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/810/20/#55-implementation-guidance-and-illustrations","x":"810-20 Control of Partnerships and Similar Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6acdc5271d7f02c42199fae5f483e92847e60f279c938d3d94201123a6750449","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-30","l":"Research and Development Arrangements","u":"/asc/810/30/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6aaf519029a0cfe807b3bd17289ac488cfe46d1acf6dcbe9c6a1ae3e36f4bb6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-30-05","l":"Overview and Background","u":"/asc/810/30/#05-overview-and-background","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d84fc0d6df404b11b6c6a1686df0b5cc533a5e15dee0bbacb1abccc3c3d6191","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-30-15","l":"Scope and Scope Exceptions","u":"/asc/810/30/#15-scope-and-scope-exceptions","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07201be6d39d6cd0ea804944ad0c0247f4799f7d1092c3ce18c2e61c57af3473","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-30-15","l":"Overall Guidance","u":"/asc/810/30/#h-15-overall-guidance","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fa25e0b35493ac7cea402f5fa48e87cac522027198245b467bbbc7c10aee677","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-30-15","l":"Transactions","u":"/asc/810/30/#h-15-transactions","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:833317cbec361ecfaae5a6e8c267cced57a78e95638717e9c20d24315ff4a230","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-30-15","l":"Other Considerations","u":"/asc/810/30/#h-15-other-considerations","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07eb16a5efe806ccb41758f0db8a6e47fe6cc986d0ce72c38bb8747d4697942d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-30-25","l":"Recognition","u":"/asc/810/30/#25-recognition","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5c4045e52ea1be3b5b9e22bdf2eb5d6f941d806a7f680eb68f753bef36e3857","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-30-30","l":"Initial Measurement","u":"/asc/810/30/#30-initial-measurement","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64c22f0a2fe225460463408e1402f69f862f4303306dbb1683c623fe18d52a80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-30-35","l":"Subsequent Measurement","u":"/asc/810/30/#35-subsequent-measurement","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5f7a92744fe6e9fa379d9ecfe27f6b577b2620fa1f594d084c03039a3845613","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-30-45","l":"Other Presentation Matters","u":"/asc/810/30/#45-other-presentation-matters","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae96fc0ff245db7facbe9e415b4d327431611916e27b24a0400bb5584370fea7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-30-45","l":"Presentation of the New Entity's Common Stock by the Sponsor","u":"/asc/810/30/#h-45-presentation-of-the-new-entity-s-common-stock-by-the-sponsor","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce9f325c4d3b09f3fd4f774a12a44e61468baba854bcd1456143b6edbe4b08ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-30-45","l":"EPS","u":"/asc/810/30/#h-45-eps","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd9c09498d0a876bdf1b3658f78732b336b89a26423f967ff0a4d8af161cef5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/810/30/#55-implementation-guidance-and-illustrations","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb8db8a36715d9ca336fd3304a10bee06b401bfedf2630125bf347daf409e058","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-30-55","l":"Illustrations","u":"/asc/810/30/#h-55-illustrations","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2770a748696742100e9a2b69ff40d5507fee2f177ee89b758b8e9c117361caa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-30-60","l":"Relationships","u":"/asc/810/30/#60-relationships","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a59770bf5d2c3c9749b9d7ebdc1f188906d659898a93bb866a3fb19298afb368","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-30-60","l":"Collaborative Arrangements","u":"/asc/810/30/#h-60-collaborative-arrangements","x":"810-30 Research and Development Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f68e7c6947dcff9c5173b19de61824fd9926a806e258cc0ebce73f03bb256ddb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-910","l":"Contractors—Construction","u":"/asc/810/910/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74bd6a17af0b17ab1eef62809d41f39b143a3a48b48440d8b414db9de7a6bb9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-910-05","l":"Overview and Background","u":"/asc/810/910/#05-overview-and-background","x":"810-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de90fab4003ab90dae57ce3c8c1f4c3b746b7fa8c9d3ca0849cd1b3063ef8f84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-910-15","l":"Scope and Scope Exceptions","u":"/asc/810/910/#15-scope-and-scope-exceptions","x":"810-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9444f6ec479c11d9115f0785063eb8dd8c7cc6cd82fdc06756b6d28dfe276c25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-910-15","l":"Overall Guidance","u":"/asc/810/910/#h-15-overall-guidance","x":"810-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e5074a1a6dcaeea8fb22c9c5d608de98764ea2b93a49679fe73ee76f102298e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-910-45","l":"Other Presentation Matters","u":"/asc/810/910/#45-other-presentation-matters","x":"810-910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c0ee4355a7c88c5182b3910b7cbf26e5a9f6072d84b006d2fa4c5d355837347","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-915","l":"Development Stage Entities","u":"/asc/810/915/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c779ce843ffdecfba7d02287bd4c00548da8b35a3a14b2dc3d6e4bdec96d5e73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-915-05","l":"Overview and Background","u":"/asc/810/915/#05-overview-and-background","x":"810-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d409758a51740b4ce6fed0ac4364fae340bf72e3ec62da0cbb2660a7d292791","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-915-15","l":"Scope and Scope Exceptions","u":"/asc/810/915/#15-scope-and-scope-exceptions","x":"810-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01c6f76fe0446e5db9bfe72421d1bf4553622c8d619cb37f55dbbda8aba6ad97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-915-20","l":"Glossary","u":"/asc/810/915/#20-glossary","x":"810-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d117cae8d020918adc69aa6014d4f1fa01ca81f9d8b9125f91f2710e9540db75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-915-35","l":"Subsequent Measurement","u":"/asc/810/915/#35-subsequent-measurement","x":"810-915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:706ec1c06908f64691b3a122441fde4fc14d79290d71eadda3de06952043130a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-930","l":"Extractive Activities—Mining","u":"/asc/810/930/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c9037c73b30a598e0116bf036cd20c615bf1d52cb8f379d070c5151399ff3c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-930-05","l":"Overview and Background","u":"/asc/810/930/#05-overview-and-background","x":"810-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccd2d48792b28fe0f576f140ace19bc06e1b38f61af4262832a7b4fac6f111de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-930-15","l":"Scope and Scope Exceptions","u":"/asc/810/930/#15-scope-and-scope-exceptions","x":"810-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa74fbcffd16e960ce9de077b25710869f5799dd950c464033a5a56b4ffc3efb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-930-15","l":"Overall Guidance","u":"/asc/810/930/#h-15-overall-guidance","x":"810-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c60dadb40e2d02e8513b7f0875fe59257f267c0cc0efd8b3da776c206b538087","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-930-45","l":"Other Presentation Matters","u":"/asc/810/930/#45-other-presentation-matters","x":"810-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:626b368ceef8a749d301e96204e154d72d1c58399be7a44ebf122ab60657455a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-930-45","l":"Proportionate Consolidation","u":"/asc/810/930/#h-45-proportionate-consolidation","x":"810-930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16770c23d348f456a85239a7ee9c6a657dd6b52d51fb0e0d891c1577b24cd691","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-932","l":"Extractive Activities—Oil and Gas","u":"/asc/810/932/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8912414c2de1a3781eb4e6b6e5c3bf8d5d8520b26573d5f2d6aac0fa120349a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-932-05","l":"Overview and Background","u":"/asc/810/932/#05-overview-and-background","x":"810-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d6a6b4d8bd36e61186eb09894593738efe5dabfb703a6317951d901bef658d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-932-15","l":"Scope and Scope Exceptions","u":"/asc/810/932/#15-scope-and-scope-exceptions","x":"810-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c89559cb314133e810156a2f899282d3bd8838251e16d23a338b72539d2b98d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-932-15","l":"Overall Guidance","u":"/asc/810/932/#h-15-overall-guidance","x":"810-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4963187e3487b29e50bf2287cb813b7e97e0d4703aaa9128f2e10253e9d5a290","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-932-45","l":"Other Presentation Matters","u":"/asc/810/932/#45-other-presentation-matters","x":"810-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47f1012a6f391ea6f07199306e6c8cd17a778414698fc030d6bc0e262d8b1da9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-932-45","l":"Proportionate Consolidation","u":"/asc/810/932/#h-45-proportionate-consolidation","x":"810-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:044060900585d49716b1af395cc1e8900112f158fbdd1d51291d10f0c2faf1c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-940","l":"Financial Services—Brokers and Dealers","u":"/asc/810/940/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:661cb2db5d054984a5d7a187d95154303b6e202bce6d1ca6de7f4f68009b15cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-940-05","l":"Overview and Background","u":"/asc/810/940/#05-overview-and-background","x":"810-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d6cce138247c7e949668513f5e7e869e5c13fe878d646727f75df75e0510e47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-940-15","l":"Scope and Scope Exceptions","u":"/asc/810/940/#15-scope-and-scope-exceptions","x":"810-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:979064689a964ad86c76cc008a6cd1f70454718251c720a1f93b34abdcd847ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-940-15","l":"Overall Guidance","u":"/asc/810/940/#h-15-overall-guidance","x":"810-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c83db2e0f772560bcad75c0fc89168655d6c888b978aa6453770110b63e5e75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-940-45","l":"Other Presentation Matters","u":"/asc/810/940/#45-other-presentation-matters","x":"810-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a652fa70d419a5f7b4715d721b51c91201635a96e14f8db68c3613a0fd6eb4a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-940-S40","l":"Derecognition","u":"/asc/810/940/#sec-40-derecognition","x":"810-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9edfb81f3d2d492be299d69082882efd402a91aa5f299e3837cf9c4605c67a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-940-S40","l":"Certain Transfers of Nonperforming Assets","u":"/asc/810/940/#h-S40-certain-transfers-of-nonperforming-assets","x":"810-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08962c8163df888a79a84732ba0d1b632339ebb6480247b7f7fd1ee2a978fb49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-942","l":"Financial Services—Depository and Lending","u":"/asc/810/942/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:502af1728eb9feaf094a14266e471632731a1a8a3801bf3d51911a01a05c635a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-942-05","l":"Overview and Background","u":"/asc/810/942/#05-overview-and-background","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b85c8cf66416f923ae66741157aa4d176bcd28d067a93e8ca42f52c4b4e6a97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-942-15","l":"Scope and Scope Exceptions","u":"/asc/810/942/#15-scope-and-scope-exceptions","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4988dc037eb05e6eb7ac0120ad090220e01e84cdd273392049632a00506ca962","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-942-15","l":"Overall Guidance","u":"/asc/810/942/#h-15-overall-guidance","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1697e806adcac1b2824d7af18ac763de39a99759a1840c5da3d4658c1398374","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-942-20","l":"Glossary","u":"/asc/810/942/#20-glossary","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc8495997e00bd92cf12821d24a111cec161de5046480277266b891574009e30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-942-45","l":"Other Presentation Matters","u":"/asc/810/942/#45-other-presentation-matters","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dbb90f56ff750ca65a93710cfcf8b55be88229d0cf1eeaf4b7e5db4d03a1a53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-942-45","l":"Trust-Preferred Arrangements","u":"/asc/810/942/#h-45-trust-preferred-arrangements","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:837e8aab8f0112784d51162704a5dbe7b900c873ec48942859308bb9af401d18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-942-55","l":"Implementation Guidance and Illustrations","u":"/asc/810/942/#55-implementation-guidance-and-illustrations","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f06f0edf7e212a9255ada766468346c5123e92a7fb91c2b36e522c04e4254e7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-942-55","l":"Trust-Preferred Securities","u":"/asc/810/942/#h-55-trust-preferred-securities","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fd05778c5fa9baa87511ec2e009554c294aac0b9cc0534068f8991e8dc743c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-942-S00","l":"Status","u":"/asc/810/942/#sec-00-status","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7f81098cb458fde6a20fc41f2b76b442d2a7edddb8ca673cd2a5e91e65877de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-942-S25","l":"Recognition","u":"/asc/810/942/#sec-25-recognition","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:118c4a7883e2aafeb2feddca5ef844e78b5bc7ca406f6f4ef34ea5ffccbd1165","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-942-S25","l":"Consolidation of a Subsidiary When a Decision Requiring Divestiture Has Been Made or Is Likely to Be Necessary","u":"/asc/810/942/#h-S25-consolidation-of-a-subsidiary-when-a-decision-requiring-divestiture-has-been-made-or-is-likely-to-be-necessary","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dcc562f18634f2ef28812a29ea2182b7d18db5fa09fb096ff96f8bfcbf17aa7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-942-S40","l":"Derecognition","u":"/asc/810/942/#sec-40-derecognition","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68d2e3232d0fd3938cd739853a9342b4ac30c1a8f58183591b83cb1bb6673cf2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-942-S40","l":"Certain Transfers of Nonperforming Assets","u":"/asc/810/942/#h-S40-certain-transfers-of-nonperforming-assets","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28c1bd7828791df948e006dbd42d2c4e14c7a444643f04d3875516e7017259e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-942-S99","l":"SEC Materials","u":"/asc/810/942/#sec-99-sec-materials","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82161475b9db0ddfa64d3e2eed1fab7e17b1fdd47b338103a8e8594ed4a27792","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-942-S99","l":"SEC Staff Guidance","u":"/asc/810/942/#h-S99-sec-staff-guidance","x":"810-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38f560d67d1b0da61d1bfabc076c371df7235686617c6367fe3962b8594659c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-946","l":"Financial Services—Investment Companies","u":"/asc/810/946/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d55133fc5fd9b4ca90a7aa2ac17f7481695e4a49ad4d171eaa6f4b92be1ba1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-946-05","l":"Overview and Background","u":"/asc/810/946/#05-overview-and-background","x":"810-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13d0a7121039cfdcf546ae0e3590d053c381ce581ba714897d44ba3ca646b048","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-946-15","l":"Scope and Scope Exceptions","u":"/asc/810/946/#15-scope-and-scope-exceptions","x":"810-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8559c3562f60a54b45111fe775b3f3307640ed59151f631693ad7d6710434174","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-946-15","l":"Overall Guidance","u":"/asc/810/946/#h-15-overall-guidance","x":"810-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63de076f243fcbd12bc31bcbc02574c152c4c544b80c80253450021f747e325b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-946-45","l":"Other Presentation Matters","u":"/asc/810/946/#45-other-presentation-matters","x":"810-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:950085228e91be8108aedaaeb118650526caa813be72f0ca63ccab05b81ffc37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-946-45","l":"Application of Consolidation Guidance","u":"/asc/810/946/#h-45-application-of-consolidation-guidance","x":"810-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:542de3ee9147df96e61ba9cf6af681d7113e2c49d9f167e473f133630fe89cc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-946-50","l":"Disclosure","u":"/asc/810/946/#50-disclosure","x":"810-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbda0bbada638409c0d4204186ee614bf11abeef7b5c1b49acb76856eee2a122","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-946-55","l":"Implementation Guidance and Illustrations","u":"/asc/810/946/#55-implementation-guidance-and-illustrations","x":"810-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03b5e886ecdcc773f393296f0a7f3013293a2025b52336490745b49eb06ca7f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-946-65","l":"Transition and Open Effective Date Information","u":"/asc/810/946/#65-transition-and-open-effective-date-information","x":"810-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a63db12425c8081821262dcb3c4578b50defd3df6ca913d6f4832f994256401d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-948","l":"Financial Services—Mortgage Banking","u":"/asc/810/948/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dde6829a6404785c4519e6c523c7d416ef6f5049da3c9c4b1e2e13d46b1b2e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-948-S40","l":"Derecognition","u":"/asc/810/948/#sec-40-derecognition","x":"810-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ea69e49266ad655989820e1fd422da77cd693470f9f85f4afd397181c3bc0f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-948-S40","l":"Certain Transfers of Financial Assets that Do Not Fall Within the Scope of Topic 860","u":"/asc/810/948/#h-S40-certain-transfers-of-financial-assets-that-do-not-fall-within-the-scope-of-topic-860","x":"810-948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acf44b5a6fddaca6ae81e44aa5ecbfacba28d822b170ad17c7f075285fe43947","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-952","l":"Franchisors","u":"/asc/810/952/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb75e96edf0673080225973eb4f6fd6a715d9eeb0e1e19cfc151b5266bb5f7e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-952-05","l":"Overview and Background","u":"/asc/810/952/#05-overview-and-background","x":"810-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:384b01285f1df33e067ba38e16c60f7cf639e6d561e1dc246c1a7729b0d42f2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-952-15","l":"Scope and Scope Exceptions","u":"/asc/810/952/#15-scope-and-scope-exceptions","x":"810-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5af3cd7454c2e68bc49f777d1dbade6bf71e08d01b6b1427e5ea7683263da343","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-952-55","l":"Implementation Guidance and Illustrations","u":"/asc/810/952/#55-implementation-guidance-and-illustrations","x":"810-952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60b6c9315d8120d8f11cde3d31e6d1a9c4c5806df0654a6edf8ae9adea7ce800","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-954","l":"Health Care Entities","u":"/asc/810/954/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:223c2d9e9597bc9e7d5cf031e21ca9bb37d8caebd94cd71cd4ac0caff5106b65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-954-05","l":"Overview and Background","u":"/asc/810/954/#05-overview-and-background","x":"810-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0fcedc6a46f8dffc7cde18b81ccbf1ab713071f8d9bb0b416cb42e1f768d019","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-954-15","l":"Scope and Scope Exceptions","u":"/asc/810/954/#15-scope-and-scope-exceptions","x":"810-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbe0f906b56058bd02e8662ddbf9c46527310b83b29884a4d13cd6631726dea4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-954-15","l":"Overall Guidance","u":"/asc/810/954/#h-15-overall-guidance","x":"810-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59706add312e860a4603a413cdaf07c79071e9ecf583a9a9a115e62cd4b98c14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-954-15","l":"Entities","u":"/asc/810/954/#h-15-entities","x":"810-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9abd08ea8bedee835acebded8dbee56ecfc89a2a53fad09549f7b9f74a223ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-954-45","l":"Other Presentation Matters","u":"/asc/810/954/#45-other-presentation-matters","x":"810-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbe3bb99ed7d3359e67a4dba9eb6a759a33ad99d1039fb10426f4c72f0c6c4c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-954-45","l":"Medical Malpractice Claims","u":"/asc/810/954/#h-45-medical-malpractice-claims","x":"810-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80f039d51d564f2feea6075744c0330f414d3db93997558cdc5dde7dcc00ea7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-954-50","l":"Disclosure","u":"/asc/810/954/#50-disclosure","x":"810-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09a7d86a915309db04212fbaaaa7753b89061009c9f6187b704f2aeaed4248be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-954-50","l":"Medical Malpractice Trust Fund","u":"/asc/810/954/#h-50-medical-malpractice-trust-fund","x":"810-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bc24592795e37d1bf9dc2e741459e2b3e28059eb81280db6f00097b1b3c07f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-954-50","l":"Noncontrolling Interests","u":"/asc/810/954/#h-50-noncontrolling-interests","x":"810-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c9e7b0d2d75eee6cc587535a8549653137c06a2bf4e77509255d7ca16f40dda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-954-60","l":"Relationships","u":"/asc/810/954/#60-relationships","x":"810-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d25efcc8cd41d3c278aafd2695f1d2fa681d812669f8156ee3404aef05141d94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-954-60","l":"Consolidations","u":"/asc/810/954/#h-60-consolidations","x":"810-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87cf935bdb4e2d53f8ef6becac4c78170631c69ae37122934e8e8c8a538e3915","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-958","l":"Not-for-Profit Entities","u":"/asc/810/958/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82ab06a02a1438ffe3a066a594028c7f546beebb4652d0e7756e6b6aeeb1aebd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-958-05","l":"Overview and Background","u":"/asc/810/958/#05-overview-and-background","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bd890edf6688c5b9d67eb816093aa37970a43a217f464d394af75a04d1ee5ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-958-15","l":"Scope and Scope Exceptions","u":"/asc/810/958/#15-scope-and-scope-exceptions","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17fd96e0cadfb2f48215bd7c99cfcd8f6c9b91fb8b824071fbff4dc4fcdf2015","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-15","l":"Overall Guidance","u":"/asc/810/958/#h-15-overall-guidance","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cc9682be65b5b001573b886fb3f0aff4d31e5bc8225b6d8b6f5fa82c091cbdc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-15","l":"Other Considerations","u":"/asc/810/958/#h-15-other-considerations","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b50dc6bee005b80417674daed59a3c7c72453dbe46c45f1ca72765033bb14d4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-958-25","l":"Recognition","u":"/asc/810/958/#25-recognition","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39a02c161a2af5647c09332b5ccfcf8e893f9c70e5dfa5ac13571ba8d0754a7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-25","l":"Controlling Financial Interest via Majority Voting Interest or Sole Corporate Membership","u":"/asc/810/958/#h-25-controlling-financial-interest-via-majority-voting-interest-or-sole-corporate-membership","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8432cdf66deb81583c9141b897ebeac4a2f7176c6d2c75d700c648427283e0e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-25","l":"Majority Voting Interest in the Board","u":"/asc/810/958/#h-25-majority-voting-interest-in-the-board","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ee238f6419118dbb2a3ca0c01cf3fec3d53289c28e8cd93ef226355628d1c85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-25","l":"Control by Other Means","u":"/asc/810/958/#h-25-control-by-other-means","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85c9df588906c2eaf86375d08174a816219ed82871567d23cffae7cb4e95a344","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-25","l":"Control or an Economic Interest, but Not Both","u":"/asc/810/958/#h-25-control-or-an-economic-interest-but-not-both","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74f8053ca0a662d89ec62652c0edbad8cf5b65451edd863b0a1e1daa54e40a17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-25","l":"Less than a Complete Interest in the Subsidiary NFP","u":"/asc/810/958/#h-25-less-than-a-complete-interest-in-the-subsidiary-nfp","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6fd63df8f7c73e94fc2999f6c285840b1ac5110d205f9358d5064abe72a8948","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-25","l":"Revenue Sharing and Other Agreements","u":"/asc/810/958/#h-25-revenue-sharing-and-other-agreements","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c5dc2e64653f1c25b1d5e2f427f6755c29ec28e7fd764a29489b03deaa6d357","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-25","l":"Special-Purpose-Entity Lessors","u":"/asc/810/958/#h-25-special-purpose-entity-lessors","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:858f02265a909b3d270a473a566763f928a3648e088dc0ed34d347041bb712e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-25","l":"Control of Limited Partnerships and Similar Legal Entities","u":"/asc/810/958/#h-25-control-of-limited-partnerships-and-similar-legal-entities","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80153fe24b6e254f5e290045f352708aae336446a4d6273d0d6f0bbade7a2eea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-958-45","l":"Other Presentation Matters","u":"/asc/810/958/#45-other-presentation-matters","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4448f617f5c00a9c582e9c02c840ddaa8825244d617753a8d4a289322ade974f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-45","l":"Presentation of Noncontrolling Interests","u":"/asc/810/958/#h-45-presentation-of-noncontrolling-interests","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:855eefa6d2ea80eaff84b5ea43ccf139d767fe5499b57070eda7dbe8d7cdf8c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-45","l":"Additional Useful Information for Limited Partnerships","u":"/asc/810/958/#h-45-additional-useful-information-for-limited-partnerships","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7be12ecadf049fd6d66a1e69b05e6d0f154ac19424ed2ed07a2a5698b54717e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-958-50","l":"Disclosure","u":"/asc/810/958/#50-disclosure","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14d112633f4b921d6580a72416dfc38a4f88c7ac6ccc4bdf8cf90e0e355dc3e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-50","l":"Disclosures for Noncontrolling Interests","u":"/asc/810/958/#h-50-disclosures-for-noncontrolling-interests","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed1b6eed7f06912427d0ba078bc9e61e6ddf76b48dc2cd30a3a7b9e46943aff0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/810/958/#55-implementation-guidance-and-illustrations","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c1eec1dab637dbe3e297473918b9e13cf930b52efbf5e97ee7996a5c1d6e3b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-55","l":"Implementation Guidance","u":"/asc/810/958/#h-55-implementation-guidance","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65c79e16e3654df98c500457315a6c6b044c40e4f6816cac582ef9744ff24f16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-55","l":"Illustrations","u":"/asc/810/958/#h-55-illustrations","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24f518efc9cdc12d87c7230d07a7e29e54f9c223acada183d8a1b45e4510a67a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-958-60","l":"Relationships","u":"/asc/810/958/#60-relationships","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0143191a345f4bd798eb4104c41910f14ba054f744d2149bbb931f17c70204a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-60","l":"Investments—Equity Method and Joint Ventures","u":"/asc/810/958/#h-60-investments-equity-method-and-joint-ventures","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:679a2f3c59af5a8fdd9c97df7a2b678832d1819c00c7d2991643a0eda2ec2fc4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-60","l":"Consolidation","u":"/asc/810/958/#h-60-consolidation","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2d863df62f9d30e5577b9fdcd7cfc1b37d05b17f746ea286c6395f683ddce10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-958-60","l":"Related Party Disclosures","u":"/asc/810/958/#h-60-related-party-disclosures","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:148d1eabd691973358ea6f7b1a60499d43a5b788950ff9c38c404bfe20a1e7de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-958-65","l":"Transition and Open Effective Date Information","u":"/asc/810/958/#65-transition-and-open-effective-date-information","x":"810-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24c67f8f888394125f5cfb28a5ea3f2723df8cfaafcc9e7e9ad1e5f67b6b9443","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-970","l":"Real Estate—General","u":"/asc/810/970/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83eaaddda824ecd9b889a9afb5a75f4a11e2eb4da42dca85311d9954ac7cc916","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-970-05","l":"Overview and Background","u":"/asc/810/970/#05-overview-and-background","x":"810-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:500f1a7414b9a450f8d03907deec131d8fb9d9472d6e56703130532daa219a81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-970-15","l":"Scope and Scope Exceptions","u":"/asc/810/970/#15-scope-and-scope-exceptions","x":"810-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:907ad8360aa4a1b4d16234a71d87281b6fa4fd4e11d3278e4688eb5e7d0494f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-970-15","l":"Overall Guidance","u":"/asc/810/970/#h-15-overall-guidance","x":"810-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4de3640f089a568a265525b155056cdf46c2f00048e4ff95cdfd1f22843c435","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-970-25","l":"Recognition","u":"/asc/810/970/#25-recognition","x":"810-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee9168d81984710cf4b90b9cc567c7355fe9af9550c5ec965d6f11bd1d0fe4fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-970-25","l":"General Partnerships","u":"/asc/810/970/#h-25-general-partnerships","x":"810-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14029895dc9d2b0ea8fbbbfc412c460e85764e5fecb5f170d3cb243c482a0fc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-970-25","l":"Limited Partnerships","u":"/asc/810/970/#h-25-limited-partnerships","x":"810-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a748fbf681b30ed10c658d5604018d6732aca49bbb1dcfdad64c0afb5739d118","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-970-45","l":"Other Presentation Matters","u":"/asc/810/970/#45-other-presentation-matters","x":"810-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbf1a8e641e8eaac99b215244076a96b6acae65d784f38117f85494a8d3190e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-970-45","l":"Undivided Interests","u":"/asc/810/970/#h-45-undivided-interests","x":"810-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf4c0d93e10072bfcea0c0ec2beee62345a49533accddeb9080254606198ac03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-974","l":"Real Estate—Real Estate Investment Trusts","u":"/asc/810/974/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59d5e12636051a259aa8e193bc6bdff80255b74c01f91e336c4aff92619bd6be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-974-05","l":"Overview and Background","u":"/asc/810/974/#05-overview-and-background","x":"810-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea2e9a623919ca4c47f558937e1e3394ab46f2b95d331a3b03d50166cb631340","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-974-15","l":"Scope and Scope Exceptions","u":"/asc/810/974/#15-scope-and-scope-exceptions","x":"810-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:505942458b781b7d4a0e68b404e9c9a1058e132efddae36a55d5e8feabda1eb8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-974-15","l":"Overall Guidance","u":"/asc/810/974/#h-15-overall-guidance","x":"810-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b558f9203cbd7014d20e52254df6912cb71ff53924e742a8c343907678c2247","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-974-30","l":"Initial Measurement","u":"/asc/810/974/#30-initial-measurement","x":"810-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ecb5c67b64d37a5e34d1f31e1b1ea26dbc6f40c282dc899280b6ee02d7fbb16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-974-30","l":"Service Corporations","u":"/asc/810/974/#h-30-service-corporations","x":"810-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:205a4b3edb13b4620f0b03f0a9fe3d9bcaaa32ea196f9c7020618f91c27ecc19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-974-35","l":"Subsequent Measurement","u":"/asc/810/974/#35-subsequent-measurement","x":"810-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61ffca7d7364141cece34ec571cbf0b26b3d56bf9ca5ebd430c2d3f176413c46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-978","l":"Real Estate—Time-Sharing Activities","u":"/asc/810/978/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5872db007bcda9197a0cad3c9045f5f734a2cfbacab49f26f2e6c0fbb6120355","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-978-05","l":"Overview and Background","u":"/asc/810/978/#05-overview-and-background","x":"810-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95d7eaea1e430a6dd3498b2d42d85ea612d7aaefac03f6c82e209bc796783be7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-978-15","l":"Scope and Scope Exceptions","u":"/asc/810/978/#15-scope-and-scope-exceptions","x":"810-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:404bcb1f1c78de3a0d60f16c3a10f074e75c4561ea7bf0396bdfda9db8714825","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-978-15","l":"Overall Guidance","u":"/asc/810/978/#h-15-overall-guidance","x":"810-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fde51bf5996991aaad61ee77e1f05644bb2081c8a2bcdc6fb321de06e32a3e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-978-25","l":"Recognition","u":"/asc/810/978/#25-recognition","x":"810-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a111ffd8b9f4ea386ec947813d996d9e0b88d63f91ba756e842305d30294a2aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"810-980","l":"Regulated Operations","u":"/asc/810/980/","x":"810 Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6b80b03ac5c6359b6bd0c767e30f62a98d08bfec50f271f482c6c2a07ef37ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-980-05","l":"Overview and Background","u":"/asc/810/980/#05-overview-and-background","x":"810-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ed1b34131a02acc57e4f231556a9228b8e67ab24dd663b18fbeb192841dfdba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-980-15","l":"Scope and Scope Exceptions","u":"/asc/810/980/#15-scope-and-scope-exceptions","x":"810-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:258e4402154a8476e3268597ae3e6f275141c8c0b44b0f38c5c4293f2c04523f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-980-15","l":"Overall Guidance","u":"/asc/810/980/#h-15-overall-guidance","x":"810-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e44f93d79d0e74369f7ee4ec8d3253b9b02a8ad2ab1bf3f608d3703b91363ed1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-980-45","l":"Other Presentation Matters","u":"/asc/810/980/#45-other-presentation-matters","x":"810-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3048286c67c18da2a815c26dee59a05ccb12a73dcf05030d0f7b9f5eba49f992","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-980-45","l":"Affiliated Sales","u":"/asc/810/980/#h-45-affiliated-sales","x":"810-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:488555e128b5794d45a1d17df06414245bdd536231855d3f0fbcdd811e2715ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-980-S00","l":"Status","u":"/asc/810/980/#sec-00-status","x":"810-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:212e74f67319084502707085ec6506e8c774c41b0ad75bc34052cf6e6153c0b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-980-S45","l":"Other Presentation Matters","u":"/asc/810/980/#sec-45-other-presentation-matters","x":"810-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60ea39ddba952298c06d6511f694d054ef382bb2487d960a00c137e078281ff6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-980-S45","l":"Financing Through Construction Intermediaries","u":"/asc/810/980/#h-S45-financing-through-construction-intermediaries","x":"810-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:beed97668aa9f6ab8248978fdcdd01830659cefb771cb286e550ffb88e0f3c46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-980-S50","l":"Disclosure","u":"/asc/810/980/#sec-50-disclosure","x":"810-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a653614db8338ebe9e12894e51796cf4ede12b1ac8ec22d24a6a31b1ece244d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-980-S50","l":"Financing Through Construction Intermediaries","u":"/asc/810/980/#h-S50-financing-through-construction-intermediaries","x":"810-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8a1da56648b58cbc936999662811077e281faac610a4d4c390f942cbb194f5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"810-980-S99","l":"SEC Materials","u":"/asc/810/980/#sec-99-sec-materials","x":"810-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:304b7f3e17865f242861dd20cdff2138e9868d8816eae28ff7846d998069fbf9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"810-980-S99","l":"SEC Staff Guidance","u":"/asc/810/980/#h-S99-sec-staff-guidance","x":"810-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c7b0a6a1caee49beb6213165ea688b42e6003727bd22cb278730e9b9c31195d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-10","l":"Overall","u":"/asc/815/10/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:939ece7e6262305c0080799916dc447fee167203a483bee99fbed75720c03625","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-05","l":"Overview and Background","u":"/asc/815/10/#05-overview-and-background","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:848bf988250a562f95ac8d7d867953b6fdfc31bc0b8599663dccfe97dcf1411d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-05","l":"Synthetic Guaranteed Investment Contracts","u":"/asc/815/10/#h-05-synthetic-guaranteed-investment-contracts","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23b1b52682dca89a650b04e971d30b939e8fdd6bef114a5287dea8546aa484f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-05","l":"Certain Contracts on Debt and Equity Securities","u":"/asc/815/10/#b-05-certain-contracts-on-debt-and-equity-securities","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d0069b2ad22d7ae5cb1038ea955eeed9e4c8369b48de64cfaaf4cdec4c15477","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-10","l":"Objectives","u":"/asc/815/10/#10-objectives","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:678503e608d7f8a05335a254abce1d35a7cb329dbdd415cd4738cb1ab1cc9b2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-15","l":"Scope and Scope Exceptions","u":"/asc/815/10/#15-scope-and-scope-exceptions","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb8702bc4999cfbaf36d22c7df4e86194ef4c4b1ad5905240cad0e2a503471c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-15","l":"Entities","u":"/asc/815/10/#h-15-entities","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27662add6b778e3c48096512711fff8e72b95ba9e3a377c4003eb76af476fb1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-15","l":"Instruments","u":"/asc/815/10/#h-15-instruments","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:336c7c27a3e60eef3e136282450d32a9a9582b24812d7745f1b69115adb3e612","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-15","l":"Definition of Derivative Instrument","u":"/asc/815/10/#h-15-definition-of-derivative-instrument","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51d13aac9fb6ad50f002ba3c3f11e1405cfe4268bec1591c9d3c50fdffb5aa2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-15","l":"Certain Contracts on Debt and Equity Securities","u":"/asc/815/10/#b-15-certain-contracts-on-debt-and-equity-securities","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b390474f29ad22932ba7d1196b1f70bb7b569b72f07b80987361983d8106f1ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-15","l":"Overall Guidance","u":"/asc/815/10/#h-15-overall-guidance","x":"Certain Contracts on Debt and Equity Securities · 815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e09c1f8c56d15d1ad0a70944d546ebd7a544c3090a3694175982a35e8525fa1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-25","l":"Recognition","u":"/asc/815/10/#25-recognition","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f391438797e4ea01a813c903dc073d6e71c5e56a51a40ad20ba127ef6a9e0c37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-25","l":"Unit of Accounting for Recognition Purposes","u":"/asc/815/10/#h-25-unit-of-accounting-for-recognition-purposes","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b9bf5c621f70754d67ddcd9e7df725045b2b722ca8ffcfc81720250a771d77d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-25","l":"Forward Commitment Dollar Rolls","u":"/asc/815/10/#h-25-forward-commitment-dollar-rolls","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7fa5b614f832ecb8a2f2b2dba694a422456b6ac6f207c77df1b82492b44b1c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-25","l":"Derivative Financial Instruments Subject to a Registration Payment Arrangement","u":"/asc/815/10/#h-25-derivative-financial-instruments-subject-to-a-registration-payment-arrangement","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a93af61df4c9a690abe68a34b78822801da907158effab0407d09edc2165ab29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-25","l":"Share-Based Noncash Consideration from a Customer for the Transfer of Goods or Services under Topic 606","u":"/asc/815/10/#h-25-share-based-noncash-consideration-from-a-customer-for-the-transfer-of-goods-or-services-under-topic-606","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb53f14260f111f6a9f8ce0409cd2c4781966fa04f2889edf0f5b0b8e53a2f9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-25","l":"Share-Based Noncash Consideration from a Counterparty for the Transfer of Nonfinancial Assets or In Substance Nonfinancial Assets under Subtopic 610-20","u":"/asc/815/10/#h-25-share-based-noncash-consideration-from-a-counterparty-for-the-transfer-of-nonfinancial-assets-or-in-substance-nonfinancial-assets-under-subtopic-610-20","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:119060db991d9eb13c39ae66c7454b21fd85aaebdf6049e15b6f99efb3a92628","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-25","l":"Certain Contracts on Debt and Equity Securities","u":"/asc/815/10/#b-25-certain-contracts-on-debt-and-equity-securities","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:280b053296f5261d4c4795c04260f3042e4e81279ef0d4ec62b74af5e9e65f93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-30","l":"Initial Measurement","u":"/asc/815/10/#30-initial-measurement","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d03cc9e16cfa91dfd907a617875bc583b048180a20e42b6b43a2d2180f57088","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-30","l":"Contract that Is a Derivative Instrument After Acquisition","u":"/asc/815/10/#h-30-contract-that-is-a-derivative-instrument-after-acquisition","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e97a03fc938c2fc013cf6c76627dfa772018a21eefb42d984b18320606e248d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-30","l":"Forward Commitment Dollar Rolls","u":"/asc/815/10/#h-30-forward-commitment-dollar-rolls","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0126abef2c54d13fa33e866347d2b32cd86aded164e668b821bf19e88cea1c80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-30","l":"Certain Contracts on Debt and Equity Securities","u":"/asc/815/10/#b-30-certain-contracts-on-debt-and-equity-securities","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:728ba39ba10ae66575fa912ecd8eaa96b1b7bc84cfe74c5d4da293525bcfcf88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-35","l":"Subsequent Measurement","u":"/asc/815/10/#35-subsequent-measurement","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4b35b5cc3c0df547f2613f01fac5a20d1b656c49a2527aa5e039450933c5680","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-35","l":"Forward Commitment Dollar Rolls","u":"/asc/815/10/#h-35-forward-commitment-dollar-rolls","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ca22b104397dca489585e0cf2a661c7007b31a67dd14e85cfe2817e428fa674","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-35","l":"Certain Contracts on Debt and Equity Securities","u":"/asc/815/10/#b-35-certain-contracts-on-debt-and-equity-securities","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4255ee838efc16a45b88aa4da8b47dfd4f715d1ee8f25f02993672fe9bb5f453","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-40","l":"Derecognition","u":"/asc/815/10/#40-derecognition","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7891ece1fe78a53bf04c6bf0169274413a825114a3d2efee5dc59870e9a7d4e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-45","l":"Other Presentation Matters","u":"/asc/815/10/#45-other-presentation-matters","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a490fa9fbcebab2cbea3d96b739f9e71f5475650a6f3259614dd739ac84d239f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-45","l":"Balance Sheet—Netting","u":"/asc/815/10/#h-45-balance-sheet-netting","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:067bc29df6f71e290913278920b279a723f687bd328a412d5c1859789bc48ae6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-45","l":"Income Statement Classification","u":"/asc/815/10/#h-45-income-statement-classification","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:255f15ffba1ba53a2daadaaa004eac63d0090e18c4b23d260c8da879ae72d826","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-45","l":"Cash Flow Statement Classification","u":"/asc/815/10/#h-45-cash-flow-statement-classification","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bcbbf2d7bc97f3f54c7c6e23b3e8b1e8cb855840a794549838dee5529beb3f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-50","l":"Disclosure","u":"/asc/815/10/#50-disclosure","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb5615b8b69c109df45f07bc0664b8928179a7ff39ef8eb5e9d88010d527db16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-50","l":"Overall Quantitative Disclosures","u":"/asc/815/10/#h-50-overall-quantitative-disclosures","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e27f300803cc79f31a1061253c6b310ea575b44380fad022308a6c017767c428","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-50","l":"Credit-Risk-Related Contingent Features","u":"/asc/815/10/#h-50-credit-risk-related-contingent-features","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d17c1c5f13029bcf239985971ff034cdbc6a6118783246b18a386c076cab2a3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-50","l":"Information in More than One Note","u":"/asc/815/10/#h-50-information-in-more-than-one-note","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08c5c6204f78f5caa43ca4c77dab7ddf1c23a3f5bf3cd7077154e743ff4c5b94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-50","l":"Credit Derivatives","u":"/asc/815/10/#h-50-credit-derivatives","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09ce050289acac03d91776ced67aeb733dfa2797ef3ed452f413b38e6e38d4d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-50","l":"Qualitative Disclosures","u":"/asc/815/10/#h-50-qualitative-disclosures","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d5d190c0b872f673ecd32fa04553f0195e87c76562d798409467e0441176fae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-50","l":"Basis Adjustment Considerations under the Portfolio Layer Method","u":"/asc/815/10/#h-50-basis-adjustment-considerations-under-the-portfolio-layer-method","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2be1fa760d9259fd79bbe9d1285f573655c0a51abb2b18af5a04016f6e110b8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-50","l":"Unconditional Purchase Obligations","u":"/asc/815/10/#h-50-unconditional-purchase-obligations","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd813e67369117028d31cebca96c51062ae339e1557d3318005d31a1c2729912","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-50","l":"Balance Sheet Offsetting","u":"/asc/815/10/#h-50-balance-sheet-offsetting","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52c9c1ca3ce6c6b9aa1046510d3505f522e403e0f4f5d1cfd8a559c26cf3bb40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-50","l":"Convertible Securities","u":"/asc/815/10/#h-50-convertible-securities","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04bf5e955b3b5f64dbe4a33aa6a9a4134623c3aa1f23a71bf263c3e1b6c9886a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-50","l":"Accounting Policy for Statement of Cash Flows","u":"/asc/815/10/#h-50-accounting-policy-for-statement-of-cash-flows","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7e76d7211f91269d39165f39ac3c597ef366699920acfd3b84cbdd99b561fb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-50","l":"Certain Contracts on Debt and Equity Securities","u":"/asc/815/10/#b-50-certain-contracts-on-debt-and-equity-securities","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d4a8344c05d7ea0b385b1d3cc5721d1d243cf48f98237860c784425651a2a52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/815/10/#55-implementation-guidance-and-illustrations","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d0b44c59ffb815e42fee5da740959aeb3511bcfda105e347bbeb1a76eeb661a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-55","l":"Implementation Guidance","u":"/asc/815/10/#h-55-implementation-guidance","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc67a31bc09483e13bf4447bfbbc8b30f5fff348bfd7a13a47bbcf3226de3da8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-55","l":"Illustrations","u":"/asc/815/10/#h-55-illustrations","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0329cc50bddfd33bfb4a1b36a43e8b4ef62b8d3cb4cdc8d6504f190201fade43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-60","l":"Relationships","u":"/asc/815/10/#60-relationships","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af0acab5d955c948ddaf028288b128fd54aa28bcd03d3ac692374076cabb8f82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-60","l":"Statement of Cash Flows","u":"/asc/815/10/#h-60-statement-of-cash-flows","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a960c26ce2b62816c20f39438342a344ac5dcc8873f03c10c84bfc3cbb125b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-60","l":"Compensation—Stock Compensation","u":"/asc/815/10/#h-60-compensation-stock-compensation","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b0b6ffd40cf88abf2c90c151bcebca96793bafff00f2ebb000833abfef37637","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-60","l":"Fair Value Measurements and Disclosures","u":"/asc/815/10/#h-60-fair-value-measurements-and-disclosures","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af872fc72f921b87200b38da7230c5ce39359743b715f93c65f07494bf251771","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-65","l":"Transition and Open Effective Date Information","u":"/asc/815/10/#65-transition-and-open-effective-date-information","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc176025c3dfe5d04bb5a6b0f7d4b36350687e9e70f0073008439a429828970c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-65","l":"Transition Related to Accounting Standards Update No. 2014-03, <em class=\"ph i\">Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps—Simplified Hedge Accounting Approach</em>","u":"/asc/815/10/#h-65-transition-related-to-accounting-standards-update-no-2014-03-em-class-ph-i-derivatives-and-hedging-topic-815-accounting-for-certain-receive-variable-pay-fixed-interest-rate-swaps-simplified-hedge-accounting-approach-em-","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d679d7a59d0a7c88c45cb4ce4e354fa106902dfa548a89ae13e4d7fab43c0ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-65","l":"Transition Related to Accounting Standards Update No. 2025-07, <em class=\"ph i\">Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract</em>","u":"/asc/815/10/#h-65-transition-related-to-accounting-standards-update-no-2025-07-em-class-ph-i-derivatives-and-hedging-topic-815-and-revenue-from-contracts-with-customers-topic-606-derivatives-scope-refinements-and-scope-clarification-for-share-based-noncash-consideration-from-a-customer-in-a-revenue-contract-em-","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af129a8c4662e54c7d048a6ed53608ca39c8026b6d569bc2e8c6ad664bc73432","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-S00","l":"Status","u":"/asc/815/10/#sec-00-status","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bae97e5e6632a9d2a925db6399dd4d2e4b23a85a6d1684b9386bf0459befaa58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-S30","l":"Initial Measurement","u":"/asc/815/10/#sec-30-initial-measurement","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac47abcd7dc30f71c83c1a9c416a27530008e7fd80df3eecf009f1a0c7203905","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-S30","l":"Written Loan Commitments Recorded at Fair Value through Earnings","u":"/asc/815/10/#h-S30-written-loan-commitments-recorded-at-fair-value-through-earnings","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abad1ff67c98da06c2a45a6f5c51422499cf312fc6a962534ee87f4cc634fe2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-S30","l":"Accounting for Written Options","u":"/asc/815/10/#h-S30-accounting-for-written-options","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f57c6d1dd37ee405493c0e912c089562320e7d69878be2d878f0dc480c66b607","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-S35","l":"Subsequent Measurement","u":"/asc/815/10/#sec-35-subsequent-measurement","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:248754faaedc97569e166472386150c1c4ae65a931600eeab6a1fb78bce2a942","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-S35","l":"Accounting for Written Options","u":"/asc/815/10/#h-S35-accounting-for-written-options","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7fdc6d1f45b7978b743c23f3d663831197906636f93c80f99d46d49a919b4c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-S45","l":"Other Presentation Matters","u":"/asc/815/10/#sec-45-other-presentation-matters","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b36e13a746a590716b062a44b65b935eb1e31b16f800284255d74f155f59a925","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-S50","l":"Disclosure","u":"/asc/815/10/#sec-50-disclosure","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9156af115bb9c560572deb33373c1e138f9bed047a3a7a57d78da78eb470f49a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-S50","l":"Accounting Policies for Certain Derivative Instruments","u":"/asc/815/10/#h-S50-accounting-policies-for-certain-derivative-instruments","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d4fd392eca6755c912e961ddf9250b1e1c132262a5302e0b730ea8c8a4bd655","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/815/10/#sec-55-implementation-guidance-and-illustrations","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bac759d066231bf3d71becdb90e6f29286eb9a84968002b2b3b7f903107a2a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-10-S99","l":"SEC Materials","u":"/asc/815/10/#sec-99-sec-materials","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:527d3fd56071989fccbf1c26354d7bdb0dcf92598c4deb46c0ae9b4a83361407","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-10-S99","l":"SEC Staff Guidance","u":"/asc/815/10/#h-S99-sec-staff-guidance","x":"815-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2026e4ab07f4fad72fdc4815f18c2e7e514b6a972ea4d1e5fa2a941813ed146a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-15","l":"Embedded Derivatives","u":"/asc/815/15/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4e98870476f4098a01d3c76006a804ff28416849769283228a189bc6f466ee9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-15-05","l":"Overview and Background","u":"/asc/815/15/#05-overview-and-background","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0278d28ae73dd5077a3a28a878491696b5acc4828b19762278c4d1529f3bef76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-15-15","l":"Scope and Scope Exceptions","u":"/asc/815/15/#15-scope-and-scope-exceptions","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdf2c031334e7ff1944eb29667e8a5f4de6568e9b4560ad71326abe01b283266","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-15","l":"Entities","u":"/asc/815/15/#h-15-entities","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1d4e59c1208121d627f5cfef7c40a62e407c085053973ee5860c26f9e587505","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-15","l":"Instruments","u":"/asc/815/15/#h-15-instruments","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcaba6b7c8dd6e3e91c6c102fd9f22477ed356ae1e58c2d0de0e4eb0be023680","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-15-25","l":"Recognition","u":"/asc/815/15/#25-recognition","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d981d3f33294c7ac24e35e621a15abbb6a19d8daa613ffd279043fc304140283","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-25","l":"Fair Value Election for Hybrid Financial Instruments","u":"/asc/815/15/#h-25-fair-value-election-for-hybrid-financial-instruments","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc3ec3141bd7798253c79faa0c53161f0a8d0b64b44c8a17d9f35d06e55f239c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-25","l":"Compound Embedded Derivative","u":"/asc/815/15/#h-25-compound-embedded-derivative","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b8766d61fdcf9e42ba95a5bd38232e7a502025e9691741e003b60c7452b4771","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-25","l":"Interests in Securitized Financial Assets—Holder's Accounting","u":"/asc/815/15/#h-25-interests-in-securitized-financial-assets-holder-s-accounting","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3673a1fecdb3c780f9f623f0a90aff3f41e9c193e5fe0b9c5bb31c4fc0a3ca89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-25","l":"Applying the Separate Instrument Criterion","u":"/asc/815/15/#h-25-applying-the-separate-instrument-criterion","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d8b20dff15ec08511dd9e20afddc7052c2b5c1a7646e27142b2804b5a906164","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-25","l":"Applying the Clearly-and-Closely Related Criterion","u":"/asc/815/15/#h-25-applying-the-clearly-and-closely-related-criterion","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70c42857087b52c61b0a19df58901d92b1b7d00178fe7da6b7905d55a2fd6f37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-25","l":"Entity Unable to Reliably Identify and Measure Embedded Derivative","u":"/asc/815/15/#h-25-entity-unable-to-reliably-identify-and-measure-embedded-derivative","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2006b21744a3585fd1f7f06cce5f7377e87f775acf26ca9c44c3c0575b3cfe48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-25","l":"Host Contract After Separation","u":"/asc/815/15/#h-25-host-contract-after-separation","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efcece18442f71ac519c431acf3403f34df2ad89cf9c4bc762aaa6f546e1e6b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-15-30","l":"Initial Measurement","u":"/asc/815/15/#30-initial-measurement","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19c28b4a8a14481fe81d6bb3fc9651607afe07d3ea5d2d43d2b91e685bae6fa1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-30","l":"Hybrid Instruments That Are Not Separated","u":"/asc/815/15/#h-30-hybrid-instruments-that-are-not-separated","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c4f1b93ec7e4c0de844eb83d8d7ed0031cb925360e50c075ac319c5a27e1af2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-30","l":"Hybrid Instruments That Are Separated","u":"/asc/815/15/#h-30-hybrid-instruments-that-are-separated","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:031ecd32c25c362c47beb68a35647f909538da64686aac270d18e40ca2b9c5cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-15-35","l":"Subsequent Measurement","u":"/asc/815/15/#35-subsequent-measurement","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e38e83e7ab54fae8ac68dcd8234852facd0ffb29e9091a4fcf4b12a83075678","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-35","l":"Hybrid Instruments That Are Not Separated","u":"/asc/815/15/#h-35-hybrid-instruments-that-are-not-separated","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:976ec7535c6fdf46ebb581e3c1321e06c8b5da037f7ce13cc4aeeef61b87dc89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-35","l":"Hybrid Instruments That Are Separated","u":"/asc/815/15/#h-35-hybrid-instruments-that-are-separated","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:149be5927be70b503f4d2ec6a5ad4df1afe99f6a890bd9d4c8d75ada453479d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-35","l":"Embedded Conversion Option That No Longer Meets Bifurcation Criteria","u":"/asc/815/15/#h-35-embedded-conversion-option-that-no-longer-meets-bifurcation-criteria","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0d752905da7838e4b9b8e6d327527348c07a781582a21bc1a32374fafeb59c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-15-40","l":"Derecognition","u":"/asc/815/15/#40-derecognition","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac54a86590bb9e8e53184a59b19c11897fba86fe31ede6f99cb201cf8be0187a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-40","l":"Embedded Conversion Option that No Longer Meets Bifurcation Criteria","u":"/asc/815/15/#h-40-embedded-conversion-option-that-no-longer-meets-bifurcation-criteria","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aad7812d7ccaebaa0d64805b2d8d779dd4560a3f1041e3eccef82f81a0e7c0dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-15-45","l":"Other Presentation Matters","u":"/asc/815/15/#45-other-presentation-matters","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a391705d2dcaece2c0cfce4ef31070bbf59b27591227615e46b6c8f0710366b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-15-50","l":"Disclosure","u":"/asc/815/15/#50-disclosure","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25546cdbc51315838aec4f4e6770da605fd8e9d6d9086b0c2da23d68ad2e6c29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-50","l":"Hybrid Instruments That Are Not Separated","u":"/asc/815/15/#h-50-hybrid-instruments-that-are-not-separated","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67e79c9fa81125463419966ede480713d4db1909c039276f6ee17157c08953a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-50","l":"Embedded Conversion Option that Is No Longer Bifurcated","u":"/asc/815/15/#h-50-embedded-conversion-option-that-is-no-longer-bifurcated","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61b7dff6eaf28a9ea6a2a82c94c331d02c1e548aeb6f85ed44c92697bce871d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-15-55","l":"Implementation Guidance and Illustrations","u":"/asc/815/15/#55-implementation-guidance-and-illustrations","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91d9b86736505a3e7108f19fe811bbf2e3001d9e7ca1b5094288ffb99d140186","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-55","l":"Implementation Guidance","u":"/asc/815/15/#h-55-implementation-guidance","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:166ac068d3707fece5533058766808a0525bf481dbbda03032f850a6757fc780","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-15-55","l":"Illustrations","u":"/asc/815/15/#h-55-illustrations","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1340acf4b6dcc9761c6a1d510340ded35079532f69e77ad81f1cb81fb470f6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-15-65","l":"Transition and Open Effective Date Information","u":"/asc/815/15/#65-transition-and-open-effective-date-information","x":"815-15 Embedded Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69dccc5af37de1e80f6a5a0e650160156799d78a8349395da4e55810915d3a51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-20","l":"Hedging—General","u":"/asc/815/20/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fada77668e5459d9ae7440100de18c0776bd88538d7e16c9076030304f6d5f4e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-20-05","l":"Overview and Background","u":"/asc/815/20/#05-overview-and-background","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45552f079260bfa73a142aad654237af24e9c68d08317934092c991aa5cfaf2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-20-10","l":"Objectives","u":"/asc/815/20/#10-objectives","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef076cac6f3284e5a41d10712edaac126208893f2377fb7de1d22693ea565bb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-20-15","l":"Scope and Scope Exceptions","u":"/asc/815/20/#15-scope-and-scope-exceptions","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:305b972c651efffed889624d41d27d3c4063725c4028e533832a6a5d6e17c81f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-15","l":"Entities","u":"/asc/815/20/#h-15-entities","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc8c4dd300db277344322c05f2a8c6eb8026cf1950a82d722bf7488f3f35c1f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-20-25","l":"Recognition","u":"/asc/815/20/#25-recognition","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43c9f38d21702b4702e32389bc7546e712663e0d3750e77f355e3019b00d2081","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-25","l":"Formal Designation and Documentation at Hedge Inception","u":"/asc/815/20/#h-25-formal-designation-and-documentation-at-hedge-inception","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d0472f20f29caf5cfd3ea1affa1c3a118dd559da103080a0f3af0e586f86ffd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-25","l":"Eligibility of Hedged Items and Transactions","u":"/asc/815/20/#h-25-eligibility-of-hedged-items-and-transactions","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5979746d5fe2208578751fc4a4b27654c171032ae7df39960cf72fbce2bce1a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-25","l":"Eligibility of Hedging Instruments","u":"/asc/815/20/#h-25-eligibility-of-hedging-instruments","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08bc83933113fa3ae9239cb29df1939527e8c0e016d1270d9e1176c690448c41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-25","l":"Hedge Effectiveness","u":"/asc/815/20/#h-25-hedge-effectiveness","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23afc16ec958f345918a00acfe0102cea0601b7c0266391e64c781906a0bae3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-25","l":"Hedge Accounting Provisions Applicable to Certain Private Companies","u":"/asc/815/20/#h-25-hedge-accounting-provisions-applicable-to-certain-private-companies","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8ba7125be83a57740fcbb45b3a37ebded122d3d5bed1cf1b862283b68cd3da3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-25","l":"Hedge Accounting Provisions Applicable to Certain Not-for-Profit Entities","u":"/asc/815/20/#h-25-hedge-accounting-provisions-applicable-to-certain-not-for-profit-entities","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3776b533cc50462ac9e1cedaa86c27e8a92adf1fc17861062776524976f42ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-20-35","l":"Subsequent Measurement","u":"/asc/815/20/#35-subsequent-measurement","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a23caff2c260cef22e8efa217a67269b0528c50b3cd81c1bb65f8608586d2594","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-35","l":"Hedge Effectiveness—After Designation","u":"/asc/815/20/#h-35-hedge-effectiveness-after-designation","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:745710a9186045e8da763a497e40ec373a852a78188dd8f06580fc776e4b7a73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-20-45","l":"Other Presentation Matters","u":"/asc/815/20/#45-other-presentation-matters","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1431e48d5e5f1a26c4c305fccca77d121a4d3b13ed8ee2f77c914ecd14e4213","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-45","l":"Income Statement Classification","u":"/asc/815/20/#h-45-income-statement-classification","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:139c4cadc067f22a1df2180505112dd01321b2f5f288f814f28e4d1f39e9cdd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-45","l":"Statement of Cash Flows","u":"/asc/815/20/#h-45-statement-of-cash-flows","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77837ecf35e83575855c1fa48690683c821b13927615168bba3d0982e76292bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-45","l":"Other Comprehensive Income","u":"/asc/815/20/#h-45-other-comprehensive-income","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec8781077a06edd71b79da27bda7e35b9a14241001a69a53069b4dda7de20031","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-45","l":"Balance Sheet Classification","u":"/asc/815/20/#h-45-balance-sheet-classification","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f686c3e3adf352cfce6f18a6a615d8774c08b38a70e9ed0d60b4d010f473ad1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-20-50","l":"Disclosure","u":"/asc/815/20/#50-disclosure","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7df42e39dc18fe3fd3e7a2ffefcf29fc7e25363ad93d8050995d68f789a4e902","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/815/20/#55-implementation-guidance-and-illustrations","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9c41b7d4946449837bbd1a0a7e19542a5cfcd153df58225dfe6e59a3505bf94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-55","l":"Implementation Guidance","u":"/asc/815/20/#h-55-implementation-guidance","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad6d04f704da4ac3cec1c6938ac043c195af5cb2ef7b0848ec68a69c2b53f1b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-55","l":"Eligibility of Hedging Instruments","u":"/asc/815/20/#h-55-eligibility-of-hedging-instruments","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfe18203677fce934e3eb7eb0619d9f235af7c05dda28383a6a3bec9759bb2b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-55","l":"Hedge Effectiveness","u":"/asc/815/20/#h-55-hedge-effectiveness","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84308b6c489fe3c132f5d7e4c362a0d679354488da63ea3663012c04d87b0530","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-55","l":"Illustrations","u":"/asc/815/20/#h-55-illustrations","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e47923095b5954ba002f9f7ca56e4fa8372fcd4a07c90f85a3a697c93b51c75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-20-65","l":"Transition and Open Effective Date Information","u":"/asc/815/20/#65-transition-and-open-effective-date-information","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acc248f35e5f36aa1fff9b267e2ccf27e77e2b927858b190d86a52c23c3a97c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-20-65","l":"Transition Related to Accounting Standards Update No. 2025-09, <em class=\"ph i\">Derivatives and Hedging (Topic 815): Hedge Accounting Improvements</em>","u":"/asc/815/20/#h-65-transition-related-to-accounting-standards-update-no-2025-09-em-class-ph-i-derivatives-and-hedging-topic-815-hedge-accounting-improvements-em-","x":"815-20 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df34acf4b9e5ba2c589673124d6f4e9a05a702d14324723f377da3d1190ba3d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-25","l":"Fair Value Hedges","u":"/asc/815/25/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d98fb252ed175d777d35e8e1869ba186be4a7cedb25785303e406512dfbefa35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-25-05","l":"Overview and Background","u":"/asc/815/25/#05-overview-and-background","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd78c206a54ace7ea9757fc8469339706bf6d6ae6cf5809ad12b79fed3581484","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-25-15","l":"Scope and Scope Exceptions","u":"/asc/815/25/#15-scope-and-scope-exceptions","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f6a3c52bf1a279f8d5086e05be06aadcd9c122f7054df2981de302e46ff53db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-25-15","l":"Overall Guidance","u":"/asc/815/25/#h-15-overall-guidance","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b965edeeced66d80cb1cf29ed0e44f40709d459774ad53823faff89f1e9eaf3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-25-25","l":"Recognition","u":"/asc/815/25/#25-recognition","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c48ea5ae684a9b55e3c954363d15c47b77e6349215fe03d63549cdb2701c3856","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-25-30","l":"Initial Measurement","u":"/asc/815/25/#30-initial-measurement","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7163a8c2ed8fa2ed5d4b900eff7cdde224c62ca96ede19070526c2b5b28ff340","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-25-35","l":"Subsequent Measurement","u":"/asc/815/25/#35-subsequent-measurement","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:869a8f9db32c84cf18c3ff749babd428ebec1027ea669cd2dd0756383c432c6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-25-35","l":"Changes in Fair Value in General","u":"/asc/815/25/#h-35-changes-in-fair-value-in-general","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3ac04606a4c73b7f5bddf99e532416cbde2ad0560d66da489302ae9e3cbe91e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-25-35","l":"Existing Portfolio Layer Method Hedges","u":"/asc/815/25/#h-35-existing-portfolio-layer-method-hedges","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3895a387a8fd1a2efa03d5e67039920df2a8eab2972e5b39a83eac936dc5781","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-25-35","l":"Changes in Fair Value of Hedged Item","u":"/asc/815/25/#h-35-changes-in-fair-value-of-hedged-item","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11e159b0b4a3a3cccd6496e380252e9eb2d1758c8d4b17d2783cfc3737cf983f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-25-35","l":"Entities That Do Not Report Earnings","u":"/asc/815/25/#h-35-entities-that-do-not-report-earnings","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcf9d5de15b91ec48a98305b1fd12fe16f9205ed0b2745432a72811c039fb0d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-25-40","l":"Derecognition","u":"/asc/815/25/#40-derecognition","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aaffe52800ac2535304ef3795cee26f7f20d8d20649bf1f8eced21dd4291097","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-25-40","l":"Discontinuing Hedge Accounting","u":"/asc/815/25/#h-40-discontinuing-hedge-accounting","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae316f78c25ac761097d182437283f9a7f6889731b3120933e87fbf1073cb03e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-25-50","l":"Disclosure","u":"/asc/815/25/#50-disclosure","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1a6bb56d6d5223a0b0259b6cb317f510099865c19616ad4644aa2f7b91fc444","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-25-55","l":"Implementation Guidance and Illustrations","u":"/asc/815/25/#55-implementation-guidance-and-illustrations","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a92b21345c7ab3c4cc5b29bfb8bdec6c2e6ff3ac558e19900b3e4008d20d6c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-25-55","l":"Implementation Guidance","u":"/asc/815/25/#h-55-implementation-guidance","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0893274d028ecfc1dce3faddeeb18a30dc9f97684410562f6034b1f4ce5f3af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-25-55","l":"Illustrations","u":"/asc/815/25/#h-55-illustrations","x":"815-25 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f32c7b481cdfc0be5ec29ce2f26f901824d882ccbf37f6825a5ca3f9eca022c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-30","l":"Cash Flow Hedges","u":"/asc/815/30/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f62238f38ace00583ab1261e4c3fad866db07da6af4cea8ca501ead49621afa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-30-05","l":"Overview and Background","u":"/asc/815/30/#05-overview-and-background","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d5ff210b8bdff3c253415f4161937fa21ac5728a98a860427e3fa8ce18cba9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-30-15","l":"Scope and Scope Exceptions","u":"/asc/815/30/#15-scope-and-scope-exceptions","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b3a0795c268091a6834a1d8521cb68635e57f9968b8ad7a74a07354a55abbf5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-30-15","l":"Overall Guidance","u":"/asc/815/30/#h-15-overall-guidance","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17a60421268b6517ebd89e8ac2151018d728ed9fd6455b33dfd8a08a9f508f47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-30-15","l":"Entities","u":"/asc/815/30/#h-15-entities","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:914a886c90d401cb24ee7f44b987b686b28b22bd5e8a14aff7c19357b339ddd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-30-25","l":"Recognition","u":"/asc/815/30/#25-recognition","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8b9cecafe3d76629f486d301d8c58e385e81207881fcb8d23fb52dc5f293e7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-30-35","l":"Subsequent Measurement","u":"/asc/815/30/#35-subsequent-measurement","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dee2f02365289aafbef160c52fa7cc1cdad031024deef06594cb1401cb80d77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-30-35","l":"Subsequent Recognition and Measurement of Gains and Losses on Hedging Instrument","u":"/asc/815/30/#h-35-subsequent-recognition-and-measurement-of-gains-and-losses-on-hedging-instrument","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c15db0464248af2e252515a20250d8d38cdedab117234be604c44f29a704c1d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-30-35","l":"Reclassifications from Accumulated Other Comprehensive Income into Earnings","u":"/asc/815/30/#h-35-reclassifications-from-accumulated-other-comprehensive-income-into-earnings","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afe5619e8708dfd20a730aff41e3ee7ea57c7145ced24b185146bcc15eb49740","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-30-35","l":"Hedging Relationship's Timing Involves Uncertainty within a Range","u":"/asc/815/30/#h-35-hedging-relationship-s-timing-involves-uncertainty-within-a-range","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61e5923693a55d398d7c74bd906e72f2ebf7115aacd251c731883fb6ae0371f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-30-40","l":"Derecognition","u":"/asc/815/30/#40-derecognition","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f6bdac92df8c97d27355db3cc35d032c73a44ab327457a70afc1a273b907b36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-30-40","l":"Discontinuing Hedge Accounting","u":"/asc/815/30/#h-40-discontinuing-hedge-accounting","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2efd76d3d73ab89ebc86e2d05a14604f99111c0f944dbc91e5bcd151149361e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-30-40","l":"Alterations or Terminations of Offsetting Third-Party Derivative Instruments","u":"/asc/815/30/#h-40-alterations-or-terminations-of-offsetting-third-party-derivative-instruments","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f79be852f2a775a530576b74dcd55737f0376d9d184b6217b6d832ff58b3b98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-30-45","l":"Other Presentation Matters","u":"/asc/815/30/#45-other-presentation-matters","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39316fccafad30e8736b5750815079f0ce6f3d6cecce27b8564068184d7076f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-30-50","l":"Disclosure","u":"/asc/815/30/#50-disclosure","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f18c4c273e1ec23968aebe1219f266683e66a4a3dbced2219bda21683fb5643","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-30-50","l":"Disclosed Amount to Be Reclassified into Earnings","u":"/asc/815/30/#h-50-disclosed-amount-to-be-reclassified-into-earnings","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67c56ed79c7c71aa6d96cfc1234311584c208f714860bf91ccd23894b35a153a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/815/30/#55-implementation-guidance-and-illustrations","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2fd3071532f2d007266ff8792ec1b7e3a94196f0033f7893df444895e3569b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-30-55","l":"Implementation Guidance","u":"/asc/815/30/#h-55-implementation-guidance","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9210c71818037eba45f9a0d13c6b80e0d821ff14dda07bce1907526b4dcaece","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-30-55","l":"Illustrations","u":"/asc/815/30/#h-55-illustrations","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ff0918cc53ec175d46aed74e1cde9da20947841bef05dac305b23a2f4883ee1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-30-S00","l":"Status","u":"/asc/815/30/#sec-00-status","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0ee4bde3dd3dc92cd8d0a45d35ecca3be6632c6da6bb9b67e548ac878083b5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-30-S45","l":"Other Presentation Matters","u":"/asc/815/30/#sec-45-other-presentation-matters","x":"815-30 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00bec8e9e942d35531bb34ac78b177e094843c23ff7302fb604613e84881cf0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-35","l":"Net Investment Hedges","u":"/asc/815/35/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e458ad4d9d4a843ddb46e71b6c08714307445c82b182fdc2cc660c5c25d4191","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-35-05","l":"Overview and Background","u":"/asc/815/35/#05-overview-and-background","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ce9aef3986ada102a5107b1574acbd70052f65917db13c379de7d8c9a019414","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-35-15","l":"Scope and Scope Exceptions","u":"/asc/815/35/#15-scope-and-scope-exceptions","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a17ca67b0fa6d73f6862a7fa92355abf1a1a9a11c0b09ba1dd76c50ce421979","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-35-15","l":"Overall Guidance","u":"/asc/815/35/#h-15-overall-guidance","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:285eea2845f04de7e4e77f98cb5fcf615186af6347bb61c0f06a013e5d285ba4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-35-25","l":"Recognition","u":"/asc/815/35/#25-recognition","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e399952e14d7d61e4a674245a26eed344c99bdd8fd6fc0fa3b9f5dfcadbf568","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-35-35","l":"Subsequent Measurement","u":"/asc/815/35/#35-subsequent-measurement","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4c22dccaa50d7be6de917bc47fc37e53ff3ab1b6e9a43209b912b0984745536","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-35-35","l":"Overall","u":"/asc/815/35/#h-35-overall","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:124275dbb3587e2f60ac9997101e07a90701d392add2656e413f28596ceb4fd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-35-35","l":"Assessing Hedge Effectiveness and Measuring Hedge Results","u":"/asc/815/35/#h-35-assessing-hedge-effectiveness-and-measuring-hedge-results","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10739ee4678aba8dc167288e99e06bf82b2eb9b15997d9c95c77cc84302b0250","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-35-35","l":"Redesignation","u":"/asc/815/35/#h-35-redesignation","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b076d78ee86e9745e5f6f7eb29a44e79e14b068f96bb8b2833113638fbf4c23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-35-40","l":"Derecognition","u":"/asc/815/35/#40-derecognition","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdaf5761696277c6e267cd7b06152c2512e839d70929c658f315c8f35977f0a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-35-40","l":"Discontinuing Hedge Accounting","u":"/asc/815/35/#h-40-discontinuing-hedge-accounting","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d537c5d2cb3a10374a6f94262a9c0cee521a3d46b03c4fad97dfb6a9b56b1192","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-35-50","l":"Disclosure","u":"/asc/815/35/#50-disclosure","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:908ad16cc8754836f19a931b3a750588cf613caadbe55f94e30a7925a1b8872c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-35-55","l":"Implementation Guidance and Illustrations","u":"/asc/815/35/#55-implementation-guidance-and-illustrations","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73d2136e16a7d830a64d860ac67d873ba3e8d09d6f3c7ec56756135556ae7e41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-35-55","l":"Illustrations","u":"/asc/815/35/#h-55-illustrations","x":"815-35 Net Investment Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61946d7ebf3717a953645e3161ac073f25f7648d9d6ad8466acb13ab022e2ab1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-40","l":"Contracts in Entity's Own Equity","u":"/asc/815/40/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4991466832689e60017451262e5fe82a0fb1935edadc88c441be50f4d1c31d1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-40-05","l":"Overview and Background","u":"/asc/815/40/#05-overview-and-background","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e06ef324695a3607798162afb90607414c439ed89ba2b934d8cfdb920f42a492","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-40-15","l":"Scope and Scope Exceptions","u":"/asc/815/40/#15-scope-and-scope-exceptions","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a777052e2f6159e249f1f1ec1c1d79cccd485880c852ed1ab6f3713aa0e7a33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-15","l":"Entities","u":"/asc/815/40/#h-15-entities","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08f6ef5d76100561466354ad18cda7aebfcf70170b7aeb515571e42ce976c259","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-15","l":"Instruments","u":"/asc/815/40/#h-15-instruments","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d52d437a94b7f1827bf239d03ffab63e7c27d948a85921b9b6d3c5642772fa1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-15","l":"Evaluating Whether an Instrument or Embedded Feature Is Considered Indexed to an Entity's Own Stock","u":"/asc/815/40/#h-15-evaluating-whether-an-instrument-or-embedded-feature-is-considered-indexed-to-an-entity-s-own-stock","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd59b64dbc016f7c9e065805d2113a63e9defe2f96b5b1ef2e805a643ecc90a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-15","l":"Other Considerations","u":"/asc/815/40/#h-15-other-considerations","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c21310ce9d596419d6c5739e7631dd4739cb2891d992a81d93e4604a659e01fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-40-25","l":"Recognition","u":"/asc/815/40/#25-recognition","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b87c651f2c9be60fec6bb20f0ea9914dc4546805419f9075f9c33a2fb20bd4c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-25","l":"Additional Conditions Necessary for Equity Classification","u":"/asc/815/40/#h-25-additional-conditions-necessary-for-equity-classification","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59f3742fbe701fe0af7e9f9ad724d8e43931438d15a5f6dc479eabd2e96c6cc0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-25","l":"Settlement Alternatives Differ in Gain and Loss Positions","u":"/asc/815/40/#h-25-settlement-alternatives-differ-in-gain-and-loss-positions","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:373e7e4f36f7dcc9b2cd3a985fe2875e7e1fafe869bb1b651b7eb50e88a6ae09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-25","l":"Application of Additional Criteria to Convertible Debt Instruments and Other Hybrid Instruments","u":"/asc/815/40/#h-25-application-of-additional-criteria-to-convertible-debt-instruments-and-other-hybrid-instruments","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30cd223ccd527e8275f7ec2168aa3f0416d35af0bd0df736f4380046029d93d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-25","l":"Effect of a Registration Payment Arrangement","u":"/asc/815/40/#h-25-effect-of-a-registration-payment-arrangement","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a396bcf960405a68fc4018c90d5d84086ba5c56b77ab615be9858cb7a1b3775","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-40-30","l":"Initial Measurement","u":"/asc/815/40/#30-initial-measurement","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:870107519672665fde009bd0e6541cb8e711d889f19e624e6e8dca96d49a096e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-40-35","l":"Subsequent Measurement","u":"/asc/815/40/#35-subsequent-measurement","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d7292d4d619c93e0828107dc03d77370254750e26727fd587ca29404c7bcf6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-35","l":"Overall","u":"/asc/815/40/#h-35-overall","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3448a5749e7038659fb136bfa043b28e76373c6857acd798c94f2a46c7c098b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-35","l":"Settlement Assumptions","u":"/asc/815/40/#h-35-settlement-assumptions","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d69c6125fb10ce9c8dbcfc6466ac91ee21514b45a653abf98150278b97d237fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-35","l":"Reclassification of Contracts","u":"/asc/815/40/#h-35-reclassification-of-contracts","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:277388671ecc7ae1b18f40ed23002e3f9d8eeb903d3c38698472a02f6e3708c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-35","l":"Issuer's Accounting for Modifications or Exchanges of Freestanding Equity-Classified Written Call Options","u":"/asc/815/40/#h-35-issuer-s-accounting-for-modifications-or-exchanges-of-freestanding-equity-classified-written-call-options","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:065bda8cbb96972b23992f33bdd1c5bedd7ec9073f2db4df2903effa2d44c589","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-40-40","l":"Derecognition","u":"/asc/815/40/#40-derecognition","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acba4cc4c01dc292240ce8c16158431323c30df29ecbf78f0562d181617a0b44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-40-50","l":"Disclosure","u":"/asc/815/40/#50-disclosure","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5ce2be3299c4e0d42cbe83c863617648b9993f72f26c89f92e5e2ca916e9f31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-50","l":"Fair Value Disclosures","u":"/asc/815/40/#h-50-fair-value-disclosures","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4844c57f5e26d62715dd4191aa59ea259492a63969925dc2d0dbb4f785ea2ae8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-50","l":"Reclassifications and Related Accounting Policy Disclosures","u":"/asc/815/40/#h-50-reclassifications-and-related-accounting-policy-disclosures","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac5df0b221ec3f1b6d7e483e69f20de146a9e5de94e6fa6cefad6196f0682516","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-50","l":"Interaction with Disclosures about Capital Structure","u":"/asc/815/40/#h-50-interaction-with-disclosures-about-capital-structure","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1d86907a29e3cc1179244380c100e3be0de0efb4f5aff36413b3d35fb16c275","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-50","l":"Issuer's Accounting for Modifications or Exchanges of Freestanding Equity-Classified Written Call Options","u":"/asc/815/40/#h-50-issuer-s-accounting-for-modifications-or-exchanges-of-freestanding-equity-classified-written-call-options","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78a93ce70146a2cbc08a0c24daa59b5211959f874fbfe5283824145d3743aad4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/815/40/#55-implementation-guidance-and-illustrations","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a128eade36d3dab9a010ff817d9ed04f426c75fbd30e89c6b23e5937f757fbc6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-55","l":"Implementation Guidance","u":"/asc/815/40/#h-55-implementation-guidance","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c6edf2825c06cb59991214e4d547bb0b59bd265c3b4c0de0a20cfa06c2f6825","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-55","l":"Illustrations","u":"/asc/815/40/#h-55-illustrations","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fc2c63aa6b1a692e18738ac177a7cd499d912de1fe446b92fc9dbee22711b5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-40-65","l":"Transition and Open Effective Date Information","u":"/asc/815/40/#65-transition-and-open-effective-date-information","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8bda520d4b261c6d019a424d7a76735f79ec2650d0a7b43376a6d1be9317dac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-40-S50","l":"Disclosure","u":"/asc/815/40/#sec-50-disclosure","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:744a8569466e651ddf4a99de0bbbcdf74ccec4f48adc046d34c2de1dd2742791","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-40-S50","l":"Warrants or Rights Outstanding","u":"/asc/815/40/#h-S50-warrants-or-rights-outstanding","x":"815-40 Contracts in Entity's Own Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05b9aba94bb8808d0702f930c6530c684182b49a9ee304947cfc4114bcdf29bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-45","l":"Weather Derivatives","u":"/asc/815/45/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4d06ed0f37eebb49776d451b8856183ce48bf0c29a1e5a60057e26ad23643fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-45-05","l":"Overview and Background","u":"/asc/815/45/#05-overview-and-background","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:813af54101a307e1c4e2c96ef15d15209a80ad21c8977026b3372cb8d9e4d73a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-45-15","l":"Scope and Scope Exceptions","u":"/asc/815/45/#15-scope-and-scope-exceptions","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:562f283b4c7dbb05feb0a4cef88abbe2d584c7c17643f0b57305812cae42b610","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-45-15","l":"Entities","u":"/asc/815/45/#h-15-entities","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34c7a8cf6932ea836530bb1c7f94caac5d5561b335925d840b1a4a246dbeae70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-45-15","l":"Instruments","u":"/asc/815/45/#h-15-instruments","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b311e98645f68b034e55f0dc78b0a2361d75cec25da0bae1251374021665c082","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-45-25","l":"Recognition","u":"/asc/815/45/#25-recognition","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4c27456b79d1127a2bd1b81cb4903c33bc6fc05908fca6da1472912242dfa4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-45-25","l":"Nontrading Activities","u":"/asc/815/45/#h-25-nontrading-activities","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8746e63d2842fd57bcf0c92908114db66305c8143161882836543200cad48f12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-45-25","l":"Trading Activities","u":"/asc/815/45/#h-25-trading-activities","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d80a66c1a7c621ee803edcd6d4975ad2f8104e2f3e2b31dd8f93c127679c231","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-45-30","l":"Initial Measurement","u":"/asc/815/45/#30-initial-measurement","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6e38fcfabc290cd0e5b2a922491c94dfb12505a2392fe69a665aa1e022d8bf5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-45-30","l":"Nontrading Activities","u":"/asc/815/45/#h-30-nontrading-activities","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83491c999305719bb0661ad49d52847b04a5af676e7c0b47b3a76924a6dfb977","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-45-30","l":"Trading Activities","u":"/asc/815/45/#h-30-trading-activities","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d16831313856d0a74b3ea965b59f175b1155b1b85c284301687bf12a0f56530","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-45-35","l":"Subsequent Measurement","u":"/asc/815/45/#35-subsequent-measurement","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52da73e0e53691d74a2ae64eb7b1f87733b9eeb496889054948329ee8cff144b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-45-35","l":"Nontrading Activities","u":"/asc/815/45/#h-35-nontrading-activities","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fa13958789a9eecffb89741272b87382cf58f6403c36f46a1a699f64968a72f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-45-35","l":"Trading Activities","u":"/asc/815/45/#h-35-trading-activities","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbfeebce85ceddfe179ba7a080e10b74e404c91c6e9a3784cf9fc9f79b55c8c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-45-50","l":"Disclosure","u":"/asc/815/45/#50-disclosure","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42372b90b81b951470975d64c849cdb9e65840a30df6883edda860a7a6a947bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-45-55","l":"Implementation Guidance and Illustrations","u":"/asc/815/45/#55-implementation-guidance-and-illustrations","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b0c1c498d6d66a7578c47874ca09a5aeb9da070c94ca65cd23b4c58cf9042cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-45-55","l":"Implementation Guidance","u":"/asc/815/45/#h-55-implementation-guidance","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:227e081615a1652a155b319b9e6bd7cf6295370ac759af166e334926bd4c711f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-45-55","l":"Illustrations","u":"/asc/815/45/#h-55-illustrations","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16eb2b46562242e8cba912349324c4822f486d8933e8f25a9f7267856b567a8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-45-60","l":"Relationships","u":"/asc/815/45/#60-relationships","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:558549d2a016589ab4bd0a68fb1da927376ae07c90f7e27fe691a6b9f30dcde7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-45-60","l":"Fair Value Measurements and Disclosures","u":"/asc/815/45/#h-60-fair-value-measurements-and-disclosures","x":"815-45 Weather Derivatives","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f31b11d71ddedb71fddc0ddfdefda2f07de3000066527d7c93c9e92128cd33c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-924","l":"Entertainment—Casinos","u":"/asc/815/924/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd5e920fea55d6efd4860ecdc0984e947d4e1798b2ea74e7585152955ab534e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-924-05","l":"Overview and Background","u":"/asc/815/924/#05-overview-and-background","x":"815-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9685d2519728adc8fc02e271551a9940c9244482b5bdaf34beb77a84798409e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-924-15","l":"Scope and Scope Exceptions","u":"/asc/815/924/#15-scope-and-scope-exceptions","x":"815-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50ce09777570a3726aa58a3673064627b49f24ac315347e7a20e46cbae6662c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-924-25","l":"Recognition","u":"/asc/815/924/#25-recognition","x":"815-924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:761fb601840d6fd0a82b59bc70c409e9efc71a8669f8893307bcb07e69160dce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-932","l":"Extractive Activities—Oil and Gas","u":"/asc/815/932/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a08d0ab3c526f7954dc7369619a93050b5d4a3c70fe46430006803a59609ec8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-932-05","l":"Overview and Background","u":"/asc/815/932/#05-overview-and-background","x":"815-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:636d4b8da9d8733b0183de642b9c52b8213bf922ff6e663584d8032e63602bbc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-932-15","l":"Scope and Scope Exceptions","u":"/asc/815/932/#15-scope-and-scope-exceptions","x":"815-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b275919d74da85f96449202f64e6abc7ed7d737f5d42b5d6b8b55f4040fdf693","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-932-15","l":"Overall Guidance","u":"/asc/815/932/#h-15-overall-guidance","x":"815-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ea25c096fcb5be567731f08d3719c19d16f9ea04b13de9f1263c0cc68ca59f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-932-55","l":"Implementation Guidance and Illustrations","u":"/asc/815/932/#55-implementation-guidance-and-illustrations","x":"815-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:930ce31640172b90bf78cf67d708fd6dba5ed2180e4762d7fb1c7d222ade1195","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-932-55","l":"Gas-Balancing Arrangements","u":"/asc/815/932/#h-55-gas-balancing-arrangements","x":"815-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d59ad24566f00f3f8662463090099de85258ce4c2dbbb82a5afdd4df51206e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-944","l":"Financial Services—Insurance","u":"/asc/815/944/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f003f5ca7ff81e22a5ea05d82f561d3245c1411e440a90f5911fd0ceca7c2b50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-944-05","l":"Overview and Background","u":"/asc/815/944/#05-overview-and-background","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f88152d420c238f1cbdf182de3e68fa7f5a3ed31aec9df1329b512e7f14d8144","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-05","l":"Long-Duration Contracts","u":"/asc/815/944/#b-05-long-duration-contracts","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e084ef51279fa95c0e19556471e231e74f09d778e45b8ed9c3f347061ae6dcd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-944-15","l":"Scope and Scope Exceptions","u":"/asc/815/944/#15-scope-and-scope-exceptions","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b354b92824e481da44f033662ed54aa8baced028c8a72b46eba54e2a3d669e0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-15","l":"Overall Guidance","u":"/asc/815/944/#h-15-overall-guidance","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee532aad718cf7427df51d9877cc5a3b7a28884aa95aa1879421340fe49eb014","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-15","l":"Long-Duration Contracts","u":"/asc/815/944/#b-15-long-duration-contracts","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73e6bc60eb38d599d6718aac6a749ead50644384e722a66dec4d11ab5f99cf96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-15","l":"Instruments","u":"/asc/815/944/#h-15-instruments","x":"Long-Duration Contracts · 815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da03cd21c814653a8e1c779a0d4120e9f773f4cf3e2d5da1f9bc9d25a733522d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-944-25","l":"Recognition","u":"/asc/815/944/#25-recognition","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62b2c313568860d6b401f8f71e314983f073a756cccfb48b1a32b8b715b0efde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-25","l":"Long-Duration Contracts","u":"/asc/815/944/#b-25-long-duration-contracts","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6a976837e396e1cfe0d97abf6aae74c2bea162192030807c16eccd2a61da740","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-25","l":"Traditional Variable Annuity Product Structures","u":"/asc/815/944/#h-25-traditional-variable-annuity-product-structures","x":"Long-Duration Contracts · 815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:962a4b6e0b9f663b8cc74b60f47066f132c6fcbbeefc98e668779ab4c288033f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-25","l":"Nontraditional Variable Annuity Contracts","u":"/asc/815/944/#h-25-nontraditional-variable-annuity-contracts","x":"Long-Duration Contracts · 815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93163c0f5355e19bce7a92fe1b36c6896fa672190138aec1329ad17635089f3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-944-55","l":"Implementation Guidance and Illustrations","u":"/asc/815/944/#55-implementation-guidance-and-illustrations","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fc8a35fd79028b44828f22332471d85260cb6a474d3c4056186437f8446ab65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-55","l":"Long-Duration Contracts","u":"/asc/815/944/#b-55-long-duration-contracts","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5de19c169da4d8cd7fd5d5ba45590f00c64c396e8a25e4e73a225e1f996f51d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-55","l":"Implementation Guidance","u":"/asc/815/944/#h-55-implementation-guidance","x":"Long-Duration Contracts · 815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:754a47530bc44c22c956ecadc3f902a8bc6394aa71fcc0af888c0faf69be6d4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-944-60","l":"Relationships","u":"/asc/815/944/#60-relationships","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01a2186ac302a7fabb5431b74c1bfdfe565ddb9b6138dec9b2ddf44f981789ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-60","l":"Short-Duration Contracts","u":"/asc/815/944/#b-60-short-duration-contracts","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20a6299a62b15ec5d91b0a9faca5145c81952bf03cc61ec0439a91d23f1a9f71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-60","l":"Derivatives and Hedging","u":"/asc/815/944/#h-60-derivatives-and-hedging","x":"Short-Duration Contracts · 815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c6ff81a07a86d7865d8d72301bc20c1e9cd0df405866ced70a087a4fa2a98b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-60","l":"Long-Duration Contracts","u":"/asc/815/944/#b-60-long-duration-contracts","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13cd4d991a3c0d882cd0d4b3cf6bd78fb6e70f47a889a0bb9afd12d52eb98cc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-944-60","l":"Financial Guarantee Insurance Contracts","u":"/asc/815/944/#b-60-financial-guarantee-insurance-contracts","x":"815-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26f7b79a7c811d7f661034dc084d00c7acc3433a00245efa576dcb40a906242d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-954","l":"Health Care Entities","u":"/asc/815/954/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2aa6e67ba93916126b38dc498d2ba847a952e985d3517f1a4bff6849f80bb597","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-954-05","l":"Overview and Background","u":"/asc/815/954/#05-overview-and-background","x":"815-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dea2dc11ac035e90893a111a8c4b99bdbd2496d1233de66ac8ce257229ff268","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-954-15","l":"Scope and Scope Exceptions","u":"/asc/815/954/#15-scope-and-scope-exceptions","x":"815-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ae894a6332fd83193ed8f587d43af836fbbcc2c23f5029d84d92e2dbd8f518a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-954-15","l":"Overall Guidance","u":"/asc/815/954/#h-15-overall-guidance","x":"815-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ada9421ccc89ba41f0eb6659ba4af9f447ad9aac385d4580844f9a04e36cbc50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-954-15","l":"Entity","u":"/asc/815/954/#h-15-entity","x":"815-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d0c1a3a14b79991b3e3463997260f2abb5da7afdd22899148ea536b3f7aae81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-954-25","l":"Recognition","u":"/asc/815/954/#25-recognition","x":"815-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5683a978dbadc0a67cb20d59a6856be17ecc4e844066d752f9079361580783d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-954-45","l":"Other Presentation Matters","u":"/asc/815/954/#45-other-presentation-matters","x":"815-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:795d40515f58ad16040514804f91217e16e37a0ee92de1851eefb3d00667d1de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-954-50","l":"Disclosure","u":"/asc/815/954/#50-disclosure","x":"815-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6372aac1e6d1c20020fc2922ff83eb009ab1c658046fbb4bed6cb8b77e4661d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-958","l":"Not-for-Profit Entities","u":"/asc/815/958/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e22f58dd399cc96f1e30147523beb95a3459e9b092f4f458c92cd023a3e12342","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-958-05","l":"Overview and Background","u":"/asc/815/958/#05-overview-and-background","x":"815-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c971df3adc323cff557a96e86c8f0c6895dd66418ec7c4e0aefb444c684e965","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-958-15","l":"Scope and Scope Exceptions","u":"/asc/815/958/#15-scope-and-scope-exceptions","x":"815-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a09fc31ee5bebeac6dd203f3ff94f5090affec2b90c1f97933a02100a77def23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-958-15","l":"Overall Guidance","u":"/asc/815/958/#h-15-overall-guidance","x":"815-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4209be8f478fb98d4526f659b190f38c9183a4d446d3261c5cc2936adbf82379","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-958-25","l":"Recognition","u":"/asc/815/958/#25-recognition","x":"815-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15962757db1b737a373d94070fdc38f408b28b3e8eb0cc70c35fd75070a41710","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-958-25","l":"Hedge Documentation and Effectiveness","u":"/asc/815/958/#h-25-hedge-documentation-and-effectiveness","x":"815-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:263ebfb407f20866b4601f1c8a6ea3ca7b64200c080f699896ddfc8a30b30b41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/815/958/#55-implementation-guidance-and-illustrations","x":"815-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f53feecdc4ad96c581797cbff0dc881d9202be082e523c40f8074f5bcce10205","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"815-980","l":"Regulated Operations","u":"/asc/815/980/","x":"815 Derivatives and Hedging","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:927563cf0674dc96be50698f9c5132e3f466b3c8499ae51ea836de58f7f68241","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-980-05","l":"Overview and Background","u":"/asc/815/980/#05-overview-and-background","x":"815-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6d7a3e50183b64c74f8d493e84028aa8df78f83b24202e95d4258e0d87d2a46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-980-15","l":"Scope and Scope Exceptions","u":"/asc/815/980/#15-scope-and-scope-exceptions","x":"815-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95ff4a3b2216f48311f579e41a4f32d93afe91bc91698815a4f82a12e70b40e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-980-15","l":"Overall Guidance","u":"/asc/815/980/#h-15-overall-guidance","x":"815-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6fc70e7ec4bab412b53fc52e817cbbaf2511a5230b80157a7042a711d3a6a14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-980-15","l":"Entities","u":"/asc/815/980/#h-15-entities","x":"815-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdace59b814f81f92a83fd8b0e74a01b5277284a726f35bf249a6e232757e09b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-980-15","l":"Transactions","u":"/asc/815/980/#h-15-transactions","x":"815-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d556f01c16ad9ff6a63946567079dfbba7f18c815db06386c451eb2e27891fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"815-980-25","l":"Recognition","u":"/asc/815/980/#25-recognition","x":"815-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98ae39a6f2d603ecc9f655f4d3a76780e007f59a438c39459d42f0bed88cfcff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"815-980-25","l":"Long-Term Power Sales Contracts","u":"/asc/815/980/#h-25-long-term-power-sales-contracts","x":"815-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:044076a4dc1c0b24676478c63543c78aec1bc335432922fbc34c02ae4104c898","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"818-10","l":"Overall","u":"/asc/818/10/","x":"818 Environmental Credits and Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa9a4d4147cf109f377d42920b510e4ec3c3971b8bb7c233946697e96f8b82d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-10-05","l":"Overview and Background","u":"/asc/818/10/#05-overview-and-background","x":"818-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd553b4252469a3ccff76424fb7698005b50d3b4d50bcf6877b9d5c2f9d9c124","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-10-10","l":"Objectives","u":"/asc/818/10/#10-objectives","x":"818-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:074fed1f38379fe3458da3475bfaae1d53c75514286e05f48b40900a2c56ccd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-10-15","l":"Scope and Scope Exceptions","u":"/asc/818/10/#15-scope-and-scope-exceptions","x":"818-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dddccad0200a8c0b63f0b51749a15f70b848a5a3a55065fb926c4d513edbfa3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"818-10-15","l":"Other Considerations","u":"/asc/818/10/#h-15-other-considerations","x":"818-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df85c83a653f13a9a676ee48ac901494c020781b51caf9b9b6c2bfed3093349b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/818/10/#55-implementation-guidance-and-illustrations","x":"818-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:272d1f9a1c3ebbe21158dd158f6cd0635dfd103f7d90273ade2e0d4f95fedefc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"818-10-55","l":"Implementation Guidance","u":"/asc/818/10/#h-55-implementation-guidance","x":"818-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b6e7223f78f181f4ca76490567cfc66d645649ca10d8450d70fd2a922649d71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-10-65","l":"Transition and Open Effective Date Information","u":"/asc/818/10/#65-transition-and-open-effective-date-information","x":"818-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:540562103d142b12553a100b555d37259998813ec9d1fd97b57ebca4e2e51312","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"818-10-65","l":"Transition Related to Accounting Standards Update No. 2026-02, <em class=\"ph i\">Environmental Credits and Environmental Credit Obligations (Topic 818)</em>","u":"/asc/818/10/#h-65-transition-related-to-accounting-standards-update-no-2026-02-em-class-ph-i-environmental-credits-and-environmental-credit-obligations-topic-818-em-","x":"818-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:821dfbfcef07e720ee6592482bdf17aebd0a31336bb766c5c03af21500d1bf52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"818-20","l":"Environmental Credits","u":"/asc/818/20/","x":"818 Environmental Credits and Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b78736801a41e3762099ac6d8063ea32f40713944670eafc604c7071e70efd3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-20-05","l":"Overview and Background","u":"/asc/818/20/#05-overview-and-background","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8274c7f0c35c6ce5bbde20204609f809164cca44c047ff147ecac6ff5eaae33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-20-15","l":"Scope and Scope Exceptions","u":"/asc/818/20/#15-scope-and-scope-exceptions","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:636f681ddd8f292fbd8f40324936da690f708778ce05b45b29909a30b909fda1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-20-25","l":"Recognition","u":"/asc/818/20/#25-recognition","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54d0a995df8c727e06269e65abd16f638d5f7e3a5fa9cb3b34f6193adde99e1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-20-30","l":"Initial Measurement","u":"/asc/818/20/#30-initial-measurement","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38a3726dec08cc367bf4f1115fa84e79757283c9262bb615a33d3b2edeb5a279","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-20-35","l":"Subsequent Measurement","u":"/asc/818/20/#35-subsequent-measurement","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:235a617c6bbb6806162baf06b54c5898b931c212219877be76010fde554c96b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"818-20-35","l":"Fair Value Measurement Accounting Policy Election","u":"/asc/818/20/#h-35-fair-value-measurement-accounting-policy-election","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4241ffb786305def715f0ec7b391aff3bb3df1ac5fdae175df353470be4bec41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-20-40","l":"Derecognition","u":"/asc/818/20/#40-derecognition","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e192d3976ae87030b1eecb869b0d1a8fdd7a3a5ded39dd5743fa85ad04f89b57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"818-20-40","l":"Asset Recognition Reassessment","u":"/asc/818/20/#h-40-asset-recognition-reassessment","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:946095e898319691d6282f55f398512560ff73cfd88720eec43d13772bbf83be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-20-45","l":"Other Presentation Matters","u":"/asc/818/20/#45-other-presentation-matters","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b31c45db2422bfe2164e32d1adc47b2bd9317a396dfb2286caa16b250e556997","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"818-20-45","l":"Balance Sheet","u":"/asc/818/20/#h-45-balance-sheet","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b1442c23245abdec8f9a4ac6e031db85f03edea80455f6c27e78aaf92f0cc41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-20-50","l":"Disclosure","u":"/asc/818/20/#50-disclosure","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f116395f72b6525c6c13ec3d920512ca4d4c97988e7e2b8f566fddb4cdfe13a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/818/20/#55-implementation-guidance-and-illustrations","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96b444f7b670a8fe155299982f780f4048494fe0a04d9ca53cbffa9586eb1319","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"818-20-55","l":"Implementation Guidance","u":"/asc/818/20/#h-55-implementation-guidance","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:082399bc5ce4bfecca3100178efa0e7b2c07314d8d2a116f5fe39506438108e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"818-20-55","l":"Illustrations","u":"/asc/818/20/#h-55-illustrations","x":"818-20 Environmental Credits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07f134b715402a4fdb94ad3eb75a6acde3fbcea2a8c321ca4476167988e5544e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"818-30","l":"Environmental Credit Obligations","u":"/asc/818/30/","x":"818 Environmental Credits and Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a36d6adc9fe89e5e2cc4c8e74e565a25f1c421ff966d053c62b3fadfd39fced1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-30-05","l":"Overview and Background","u":"/asc/818/30/#05-overview-and-background","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:849a9036b1dbf499cbad41cfe269ad0b335b08363b8f98cf64f0446b8c797107","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-30-15","l":"Scope and Scope Exceptions","u":"/asc/818/30/#15-scope-and-scope-exceptions","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acca278737061e167d98c9e76276ed346f124b25713e9a0dfd68dcedf4b0e8cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-30-25","l":"Recognition","u":"/asc/818/30/#25-recognition","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:924d90d61efd53a5ad560323db561dd0f0af220a143e16121363e012c8105dd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-30-30","l":"Initial Measurement","u":"/asc/818/30/#30-initial-measurement","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec81c96b497700c2eed8d694176b0d67a17ef7c6e10de077fd13c6f2daaa074c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-30-35","l":"Subsequent Measurement","u":"/asc/818/30/#35-subsequent-measurement","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2205ac3e7682eef27bb507f79480542001144738de80270519a785db2f531121","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-30-40","l":"Derecognition","u":"/asc/818/30/#40-derecognition","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e05c4707c745b579813c7bb4102c020c6cd38761ec351151d9071eece8279e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-30-45","l":"Other Presentation Matters","u":"/asc/818/30/#45-other-presentation-matters","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c76ee4a69ce84c1f30de973ca0d123a4a77964630b9a6e0e57ffecd6ac3a67a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"818-30-45","l":"Balance Sheet","u":"/asc/818/30/#h-45-balance-sheet","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a80cfe11d0c1e8481a3dea5b0a9671312a0bffa487fe5c1d792aab445c6cf6d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"818-30-45","l":"Income Statement","u":"/asc/818/30/#h-45-income-statement","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10d9304b8cb938bd35c417774d924584b9329ebc1e4bcb1ee56234fcaccd2f3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-30-50","l":"Disclosure","u":"/asc/818/30/#50-disclosure","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37d277bf9dbdc45ff19c6e9a307445a395b038bcc8747781901cd3a0302aaef7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"818-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/818/30/#55-implementation-guidance-and-illustrations","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76d637f59f4caf96362c77f3a8f13dc1904b9cbf1507a68f46b0e756bed2d894","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"818-30-55","l":"Implementation Guidance","u":"/asc/818/30/#h-55-implementation-guidance","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c4abb9b8fdbd74319cb31561ed0ab536df74bb99fcc4d9e2b5863ee502574b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"818-30-55","l":"Illustrations","u":"/asc/818/30/#h-55-illustrations","x":"818-30 Environmental Credit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:727584b4a8d619b970b42222ec22c6bf48e28a5afed2cba20f8b59ad19b11ecf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"820-10","l":"Overall","u":"/asc/820/10/","x":"820 Fair Value Measurement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70af2e66559a6de17da1a608e2a4f0e5f81a17d507d53fb1aeba0305f71b2ecb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-10-05","l":"Overview and Background","u":"/asc/820/10/#05-overview-and-background","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b93158b9ad3bd1212cae649d5f9f5744ec57573307bdb9c8a8e8f3f9ae333435","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-10-15","l":"Scope and Scope Exceptions","u":"/asc/820/10/#15-scope-and-scope-exceptions","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60667e40cb2d935dc68d36cd120b7c79b92d91a816c85c78d15ddcaf78721418","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-15","l":"Overall Guidance","u":"/asc/820/10/#h-15-overall-guidance","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a6e5fa17b11bcc2b803ec0f62c5eda0a74d76d80b184c451dac8c8ebff7a3bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-15","l":"Other Considerations","u":"/asc/820/10/#h-15-other-considerations","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d76fe9c73891cc7af330d1f808b9b57fb504125f03ddc0eedf1b98b9bef4600b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-15","l":"Practicability Exceptions to This Topic","u":"/asc/820/10/#h-15-practicability-exceptions-to-this-topic","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea97e11e07756892b510c5139667447ba316cd5d8ba27c19537b7cbbabbed5ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-10-25","l":"Recognition","u":"/asc/820/10/#25-recognition","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9385233baeb1062549d6e36744805f827043d33db52bee3ed908204eb8f0ef7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-10-30","l":"Initial Measurement","u":"/asc/820/10/#30-initial-measurement","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01ef1101e81e951ef6f58fc80c27c66b00e7fd1e94f574c99117e97f733b0846","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-10-35","l":"Subsequent Measurement","u":"/asc/820/10/#35-subsequent-measurement","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d37504619d4792493427682d5b86b1df7feb9a7c06aaa4e1a233ca1b94025cca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-35","l":"Definition of Fair Value","u":"/asc/820/10/#h-35-definition-of-fair-value","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea186b74e509e5f58dc96cc8a67898c75fedd7aa04f47e89e14c904f01929f7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-35","l":"Valuation Techniques","u":"/asc/820/10/#h-35-valuation-techniques","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc3c86b6edc03bb752d89ae2e5ab6738aa06129e9590734f9e1afafb8f2d8018","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-35","l":"Inputs to Valuation Techniques","u":"/asc/820/10/#h-35-inputs-to-valuation-techniques","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cdce65db168928813274bfb96330dd7cb6d4f946447cebe6701150978c6dea9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-35","l":"Fair Value Hierarchy","u":"/asc/820/10/#h-35-fair-value-hierarchy","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b06e31e5dcf275273a96779ccbf00a23f56d46891072892e0e67bf1db311307","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-35","l":"Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)","u":"/asc/820/10/#h-35-investments-in-certain-entities-that-calculate-net-asset-value-per-share-or-its-equivalent-","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a3624ff5acb576dbc3a8d333becb9517e79993a3415f4aed0c553f8b86a6341","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-35","l":"Measuring Fair Value When the Volume or Level of Activity for an Asset or a Liability Has Significantly Decreased","u":"/asc/820/10/#h-35-measuring-fair-value-when-the-volume-or-level-of-activity-for-an-asset-or-a-liability-has-significantly-decreased","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84171483af09407111ffaebd2b191cc029df614354ca8ad77dab71763eb96d9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-35","l":"Identifying Transactions That Are Not Orderly","u":"/asc/820/10/#h-35-identifying-transactions-that-are-not-orderly","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d0ed519a1855b42058e40b7b79bcdcc56533edd8365d5891f72cc21b8e7a68c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-35","l":"Using Quoted Prices Provided by Third Parties","u":"/asc/820/10/#h-35-using-quoted-prices-provided-by-third-parties","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5d7ed08b0b5350853dbfceb340a2ee57f2e18f17b8842faf4a578eb73debb72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-35","l":"Measuring the Fair Value of Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)","u":"/asc/820/10/#h-35-measuring-the-fair-value-of-investments-in-certain-entities-that-calculate-net-asset-value-per-share-or-its-equivalent-","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5f4aaa4dbe4dd0d0b8fbf8aa6e037d825425149bd6a6270c7e053a3b5adeef2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-10-50","l":"Disclosure","u":"/asc/820/10/#50-disclosure","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82288feeb398c21db3d8b1d43df71d572806c1b2ef6cf492c4ed08b3d2a05f7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-50","l":"Liability Issued with an Inseparable Third-Party Credit Enhancement","u":"/asc/820/10/#h-50-liability-issued-with-an-inseparable-third-party-credit-enhancement","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1e4cc169ee361e0e764d61e77ea1ab4062bb7bb209432ab1ba54c81e51a716f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-50","l":"Fair Value Measurements of Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)","u":"/asc/820/10/#h-50-fair-value-measurements-of-investments-in-certain-entities-that-calculate-net-asset-value-per-share-or-its-equivalent-","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ef9122b288d473afbe97a00730f9c216d15fefa3cf4674320a86d4508981947","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-50","l":"Equity Securities Subject to Contractual Sale Restrictions","u":"/asc/820/10/#h-50-equity-securities-subject-to-contractual-sale-restrictions","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a09c5b99cede2c6aa95811d76ea50781b8ed152afb024fe67ff36990eb077ff8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-50","l":"Changes in Valuation Techniques or Their Application","u":"/asc/820/10/#h-50-changes-in-valuation-techniques-or-their-application","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:012244d60ada9ce5751da988d6acf5acb5dc8b6ba8e74896ab3639a125164381","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-50","l":"Tabular Format Required","u":"/asc/820/10/#h-50-tabular-format-required","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:345d8781ed865a37f08a06ae3a20ebe74913cf8c964fb989e252a0e54e3e20ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/820/10/#55-implementation-guidance-and-illustrations","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:799d1e7d7d753e1a9d6d1935f85068d502a4f262d102fcd411526c7dcd7538d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-55","l":"Implementation Guidance","u":"/asc/820/10/#h-55-implementation-guidance","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:573284127225044ed0dc7a47d6822a3972809c57880f8610a3448faed325701a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-55","l":"Illustrations","u":"/asc/820/10/#h-55-illustrations","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40ed8315924ff59da319425652763e2fe3ef2de55524ad9cb679d1c475209acf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-10-60","l":"Relationships","u":"/asc/820/10/#60-relationships","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:860e4a12d3ca44717357172dfdc28be6dd2e38f18cad9b0100ec0b7895378fc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-60","l":"Financial Instruments","u":"/asc/820/10/#h-60-financial-instruments","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4338e264cbd1fd3c1b6ea31577ca2f6df94e209ba6266487ad293b71b1f632a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-10-65","l":"Transition and Open Effective Date Information","u":"/asc/820/10/#65-transition-and-open-effective-date-information","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7f95e412d039fde9b59b85f0561358c3413bb176fc6b84bdbaf3274f86f1e8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-10-65","l":"Transition Related to Accounting Standards Update No. 2026-03, <em class=\"ph i\">Fair Value Measurement (Topic 820): Investment Companies with Equity Securities Subject to Contractual Sale Restrictions</em>","u":"/asc/820/10/#h-65-transition-related-to-accounting-standards-update-no-2026-03-em-class-ph-i-fair-value-measurement-topic-820-investment-companies-with-equity-securities-subject-to-contractual-sale-restrictions-em-","x":"820-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b341e2a8e2848e340e83eaf9e1b586e12718f4fdd30a098c75aaf6293fe08c29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"820-940","l":"Financial Services—Brokers and Dealers","u":"/asc/820/940/","x":"820 Fair Value Measurement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1414d1c06a7aecdcb585b7ed7fd8720977aa2ee0d39402864d3fd52e8d7fda9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-940-05","l":"Overview and Background","u":"/asc/820/940/#05-overview-and-background","x":"820-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:568b5f710ccebe55365d586294d0d4f150385cf334849cf8c22539df37d5f4db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-940-15","l":"Scope and Scope Exceptions","u":"/asc/820/940/#15-scope-and-scope-exceptions","x":"820-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ab0db345b793a5a37f1bfc1156857e63205e63c0c994254521d926e902c556b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"820-940-15","l":"Overall Guidance","u":"/asc/820/940/#h-15-overall-guidance","x":"820-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20f59ddfc677c75dc56f731d1d58ffd88604aa2de750fb6f7942fc78e0413b54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-940-30","l":"Initial Measurement","u":"/asc/820/940/#30-initial-measurement","x":"820-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf665e300cddc85f5994157882aa4951d8afbb0297f47abae3d15f5b1d1c8128","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"820-940-50","l":"Disclosure","u":"/asc/820/940/#50-disclosure","x":"820-940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be83a777d53dc1ee0e90d82ccda638a26bdb6efa1e425b90af663987ca6d3358","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"825-10","l":"Overall","u":"/asc/825/10/","x":"825 Financial Instruments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1a9042ebf85ac81678e4ad74f9282c1b2734a235e2e3dbd2b4b433a8dd11188","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-10-05","l":"Overview and Background","u":"/asc/825/10/#05-overview-and-background","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a10a30425c0422b952099e7075ba9d56cc699d99528bd7c5a74864858dc8d1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-05","l":"Fair Value Option","u":"/asc/825/10/#b-05-fair-value-option","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5358c44efd0ddddea6fdb83140dc3b1caf9f5c289ef98ce472a1f3882f8c59bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-10-10","l":"Objectives","u":"/asc/825/10/#10-objectives","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00e2ddc3492e06f9187e96d4a955624302d598641997f181499a966416d078aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-10","l":"Fair Value Option","u":"/asc/825/10/#b-10-fair-value-option","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:209c0c0040c65b163eb9bebcf967f2d079d28d4c73ae099f1f76882af1f18bb8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-10-15","l":"Scope and Scope Exceptions","u":"/asc/825/10/#15-scope-and-scope-exceptions","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f072c1f186b86e4aed9c7043d4ebdd035d84decccd26efe00e6e52bcd1618ed8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-15","l":"Overall Guidance","u":"/asc/825/10/#h-15-overall-guidance","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7edb9855ba1a59c32455201cfa12a06efe29c7a244a6f9172254c01afec8c17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-15","l":"Entities","u":"/asc/825/10/#h-15-entities","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ddc14632a07b711898ae3b862892c42d63a47f4bf000b1a35199db76fcf9f51a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-15","l":"Fair Value Option","u":"/asc/825/10/#b-15-fair-value-option","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:516a131d06aa12d5e67a95ced707cf5a3e8d1b779b804b9259b899b8c8132204","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-15","l":"Instruments","u":"/asc/825/10/#h-15-instruments","x":"Fair Value Option · 825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b5ff1856dafb73ab2e136fcf7d280fce86d203b80be5616c2cb713e7628af1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-15","l":"Other Considerations","u":"/asc/825/10/#h-15-other-considerations","x":"Fair Value Option · 825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0f6adefffaf3ec199769295f0c422fa17627a72240d070eba9140c4f1511bb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-10-25","l":"Recognition","u":"/asc/825/10/#25-recognition","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c2f1f3ff01b1699dbe558e1ce863a4bd5f51ee308c321bdd34157be2fb533ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-25","l":"Fair Value Option","u":"/asc/825/10/#b-25-fair-value-option","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c2a409aa9d8f0c0279ea2d6df8a93f68ed228849f80751a8189eec4ec93b1cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-25","l":"Overall Guidance","u":"/asc/825/10/#h-25-overall-guidance","x":"Fair Value Option · 825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69a4a8320591e5d3dd3588def3e177eb82891211e33370870cbb4eaadab799d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-10-35","l":"Subsequent Measurement","u":"/asc/825/10/#35-subsequent-measurement","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b9b3839294051bd67869c0021fce844d1cc3fc0761e898472577ee2a6b6c51d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-35","l":"Fair Value Option","u":"/asc/825/10/#b-35-fair-value-option","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:763fe8f3013d1ef514b2d7388c3dcedd9d64ea879cdcbb7da7fd9484c5a6772a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-10-45","l":"Other Presentation Matters","u":"/asc/825/10/#45-other-presentation-matters","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b21cf149f8e983da6bba7864402b534aee86659b2e25645d4b901a626aa9f52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-45","l":"Statement of Financial Position","u":"/asc/825/10/#h-45-statement-of-financial-position","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93d6a7117bfd7064b3408f4b783b61ce1e167056229773918faa2acd6dbf4d71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-45","l":"Fair Value Option","u":"/asc/825/10/#b-45-fair-value-option","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36696bb2ebf1697b0e9d88393bfec163e7e03c1afff419a29bf48da6ecf30258","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-45","l":"Statement of Cash Flows","u":"/asc/825/10/#h-45-statement-of-cash-flows","x":"Fair Value Option · 825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d1f4fde2dedfb65ffd1efff7471e37d8c6a85268cef3110734e95a91034dc0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-45","l":"Statement of Comprehensive Income","u":"/asc/825/10/#h-45-statement-of-comprehensive-income","x":"Fair Value Option · 825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c71aac66ecbd1989fdadc90de3bbd890361cf5e0c9c5c46616462fe6bbf0599e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-10-50","l":"Disclosure","u":"/asc/825/10/#50-disclosure","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2811a360dae9a88b0a3179f3a13604af329c24770ca1704abd026d553386c22a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-50","l":"Applicability of This Subsection","u":"/asc/825/10/#h-50-applicability-of-this-subsection","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4be57145b7ced022fd1bf0204a7b3975e6ee7c219e75cbe2147ef45a5aba3a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-50","l":"Fair Value of Financial Instruments","u":"/asc/825/10/#h-50-fair-value-of-financial-instruments","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a7972871c15833c6d5f220760316749391d358d746f62633b220c9de1987293","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-50","l":"Concentrations of Credit Risk of All Financial Instruments","u":"/asc/825/10/#h-50-concentrations-of-credit-risk-of-all-financial-instruments","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc38a53a6c8844495857c3e615bd59410880cff6f1bfcdca150e381de238d03d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-50","l":"Market Risk of All Financial Instruments","u":"/asc/825/10/#h-50-market-risk-of-all-financial-instruments","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78158bfc9dcabb8b544d309156ab564936eb0b11f76e7ef40a12587480ae2b06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-50","l":"Fair Value Option","u":"/asc/825/10/#b-50-fair-value-option","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f5ac5aff255f70688302ef5788e6de87e5e71c28556a7e96b1d6edbdbf8732e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-50","l":"Required Disclosures as of Each Date for Which an Interim or Annual Statement of Financial Position Is Presented","u":"/asc/825/10/#h-50-required-disclosures-as-of-each-date-for-which-an-interim-or-annual-statement-of-financial-position-is-presented","x":"Fair Value Option · 825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47832bff821ccb45519b3a6acb6ec639f9a182751f5a1acfe0fd0bd3ba10136c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-50","l":"Required Disclosures for Each Period for Which an Interim or Annual Income Statement Is Presented","u":"/asc/825/10/#h-50-required-disclosures-for-each-period-for-which-an-interim-or-annual-income-statement-is-presented","x":"Fair Value Option · 825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d94f638cdbde46de2d6419b2f13a90c6e1374796b9ab99c84655dbdd15f3409f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-50","l":"Other Required Disclosures","u":"/asc/825/10/#h-50-other-required-disclosures","x":"Fair Value Option · 825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ed032edb2168edd4aa6f712933ace3a72f8a99b50985ca59c3c81b14f7c845d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/825/10/#55-implementation-guidance-and-illustrations","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ba41f914ee0a51c876a9220f5ed72d9a8b64c25ecd2bde9b60db3169b12535c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-55","l":"Implementation Guidance","u":"/asc/825/10/#h-55-implementation-guidance","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:413881f2bc51daa322e3259d5dd0eaa377e2a86b6ec507316ae39a67c84cc2e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-55","l":"Fair Value Option","u":"/asc/825/10/#b-55-fair-value-option","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dde29b99c1579256c68d55d970f55a3bb0aff658dd67c0b06b1f14ca18bb80d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-55","l":"Illustrations","u":"/asc/825/10/#h-55-illustrations","x":"Fair Value Option · 825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98910acdcf506f69724d988deb05a5d022ef5c3a1ea2bf6187285232d9a421de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-10-60","l":"Relationships","u":"/asc/825/10/#60-relationships","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93bab249b59978bdaa92d1ef6dddc482101c2e2734dc36a98ae20877c2110918","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-10-60","l":"Financial Services—Depository and Lending","u":"/asc/825/10/#h-60-financial-services-depository-and-lending","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6baa1a6572df3b55a980a00616a7e48f11c360661632261bed3a252f28ebf518","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-10-65","l":"Transition and Open Effective Date Information","u":"/asc/825/10/#65-transition-and-open-effective-date-information","x":"825-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:990230256f8ce9789f2c1f562fce9e69022c7c204cdfef43e8a5ddc506894d52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"825-20","l":"Registration Payment Arrangements","u":"/asc/825/20/","x":"825 Financial Instruments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fbfee59a6fe335c361e2af9d56e7d4024af2f5a9e851f696883432ebadc481b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-20-05","l":"Overview and Background","u":"/asc/825/20/#05-overview-and-background","x":"825-20 Registration Payment Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d84536cc1b60a7d01fdf7561497bba8ac3759bb4036021d17a74aae9218cf2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-20-15","l":"Scope and Scope Exceptions","u":"/asc/825/20/#15-scope-and-scope-exceptions","x":"825-20 Registration Payment Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad2854636dbeb011c7aedc3bf0e40cb10acb055fa1f3f269dee83cc9d2c1fd1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-20-15","l":"Entities","u":"/asc/825/20/#h-15-entities","x":"825-20 Registration Payment Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38009d24ebf1a294566835aba6b241a392172f3a10083eee132bca12288f5ae4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-20-15","l":"Transactions","u":"/asc/825/20/#h-15-transactions","x":"825-20 Registration Payment Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79299d0cd4a66f5e05f456f8368faba31b2cba00a78702e8643f86304f4769ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-20-25","l":"Recognition","u":"/asc/825/20/#25-recognition","x":"825-20 Registration Payment Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9304a16a7b97b424c8c00b58b7f6bd8f262548af1b803255e09d47353b25273","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-20-30","l":"Initial Measurement","u":"/asc/825/20/#30-initial-measurement","x":"825-20 Registration Payment Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90bcb9f601fde59d083540884142c34ed4c126337c4cb8ad13579e7b6e2b832e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-20-35","l":"Subsequent Measurement","u":"/asc/825/20/#35-subsequent-measurement","x":"825-20 Registration Payment Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a5965ffda5523f9d9e314cde4524269c0821bcbcf70d17efaa81d81a4ff4b6d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-20-50","l":"Disclosure","u":"/asc/825/20/#50-disclosure","x":"825-20 Registration Payment Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b61b4ce95bd6adfd01149942062f5d112e46fcf45dd11feddff402d248ba22a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/825/20/#55-implementation-guidance-and-illustrations","x":"825-20 Registration Payment Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3308fd0aa88d990df16667130ba42abf94b28b6c83205308d48a9f6801aff050","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-20-55","l":"Illustrations","u":"/asc/825/20/#h-55-illustrations","x":"825-20 Registration Payment Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30d4b61226b348650dea0190ca67f3d39d03a897a3d83de9652ac9dba10b31cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"825-942","l":"Financial Services—Depository and Lending","u":"/asc/825/942/","x":"825 Financial Instruments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cdbb5feaa1ccfb0362d4a5708090bbf4afb7c22b8800539c9b3f4d57ff2e6e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-942-05","l":"Overview and Background","u":"/asc/825/942/#05-overview-and-background","x":"825-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e57397a4f3e1c63880a6725f944c9866202a604bf7292edcac5bba43bd7a6d46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-942-15","l":"Scope and Scope Exceptions","u":"/asc/825/942/#15-scope-and-scope-exceptions","x":"825-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61228b80e35fda18f4fd9d08a1a43bfc7932a75164d61d7d2c8bb6a5522f5408","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-942-15","l":"Overall Guidance","u":"/asc/825/942/#h-15-overall-guidance","x":"825-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0fc45de47e1d6bfb75e5720c7fa0d12096574f52f63f5669f569ff842e00baf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-942-15","l":"Instruments","u":"/asc/825/942/#h-15-instruments","x":"825-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f6422574f352cf4ad0323570732ac1a4c3640ad9a76d80f9608258129263a44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-942-50","l":"Disclosure","u":"/asc/825/942/#50-disclosure","x":"825-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb723731a3b4f1522897589bfee9157e75d586b1c60b659279db62b3312b6664","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-942-50","l":"Off-Balance-Sheet Credit Risk","u":"/asc/825/942/#h-50-off-balance-sheet-credit-risk","x":"825-942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14685d553a0c6e5975032b7719a3d08f6379801f2ec3dc98bec115ccc236f422","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"825-944","l":"Financial Services—Insurance","u":"/asc/825/944/","x":"825 Financial Instruments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ec9c2459c689dd640aa012512d4a831c2c74a832c95ff024f6079a7612fe466","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-944-05","l":"Overview and Background","u":"/asc/825/944/#05-overview-and-background","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3865d77243f05813a5b96b729a5f9cf3bc4a17a3340e880b932d2a93162f6798","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-944-05","l":"Reinsurance Contracts","u":"/asc/825/944/#b-05-reinsurance-contracts","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39a1cdfb8c6f3d94adb10d6cc480fdd088e074d3e48d30c10f02c9fdff621e1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-944-15","l":"Scope and Scope Exceptions","u":"/asc/825/944/#15-scope-and-scope-exceptions","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ed456fcb7e34e1f629652a05b4a96be5f31fc88c74a14cd3df4d790c5e4f393","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-944-15","l":"Overall Guidance","u":"/asc/825/944/#h-15-overall-guidance","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae6c0b5a9e36c315761cadab6e11a97b177c8cf9e44d7060c41ee3ffbf8a0e49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-944-15","l":"Instruments","u":"/asc/825/944/#h-15-instruments","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c8070b2133a97d6aa45456514cbd1917001da74265bd2309a357e8d0f06bdf1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-944-15","l":"Reinsurance Contracts","u":"/asc/825/944/#b-15-reinsurance-contracts","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43d3771bec30e4283fa8f4019be58541017b4b3b32cee051c4851d4cf29b53c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-944-25","l":"Recognition","u":"/asc/825/944/#25-recognition","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef285f83bf88d1b83ca873a4e99f205f928d5c80127cee05dac6fd8704e37fcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-944-25","l":"Investment Contracts","u":"/asc/825/944/#h-25-investment-contracts","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e01497a05617937b4130e3bfa8fb518ae0044c32e707fd658574e7480ef74ba8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-944-45","l":"Other Presentation Matters","u":"/asc/825/944/#45-other-presentation-matters","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b866297ca90c3423771c8b60b2b1e6dc479c0ff40b0a0fe8087f3af352fee63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-944-45","l":"Investment Contracts","u":"/asc/825/944/#h-45-investment-contracts","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79f772ef83fa2d8912f9f7cc112b457ad7f2d054f19135356b46fc5fbd147c90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-944-50","l":"Disclosure","u":"/asc/825/944/#50-disclosure","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02e74a4c27dc65b67296a8d43d54e508e1a0a71e49e2f69d284eaff57dbfd841","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-944-50","l":"Securities on Deposit","u":"/asc/825/944/#h-50-securities-on-deposit","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:365fb8a4101ee271ac0bf5f8762d8883b8cfff64959b3a6bc28a5b859a27d283","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-944-50","l":"Reinsurance Contracts","u":"/asc/825/944/#b-50-reinsurance-contracts","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:456406286d0dcdd3b743f1d6ccc45be25a168af7674fc89c17c0b2bcdb9b695b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-944-50","l":"Disclosures about Concentrations of Credit Risk","u":"/asc/825/944/#h-50-disclosures-about-concentrations-of-credit-risk","x":"Reinsurance Contracts · 825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e5eb6cfb8e07864e1ecaff2fdc76babf8925d9529e729639f86fb4dad2f23e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-944-55","l":"Implementation Guidance and Illustrations","u":"/asc/825/944/#55-implementation-guidance-and-illustrations","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:479b0c9c3d51adb6bd95f304a8be124aaa8ab0bda036192fd758fa2852f5f932","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-944-55","l":"Reinsurance Contracts","u":"/asc/825/944/#b-55-reinsurance-contracts","x":"825-944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ba0a626727fba7f421a98935be74327a3d3f3eace025aba9cb434b25ca4be7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"825-954","l":"Health Care Entities","u":"/asc/825/954/","x":"825 Financial Instruments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:507ceec9612fd6ee924cccdb67242c58a98537e3d3101310906c6e0ce63fe918","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-954-05","l":"Overview and Background","u":"/asc/825/954/#05-overview-and-background","x":"825-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52d9f051f1056773d514d8c35200dabc00289b8e9507af57a07e1949ec52e917","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-954-15","l":"Scope and Scope Exceptions","u":"/asc/825/954/#15-scope-and-scope-exceptions","x":"825-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0937a3c9d5f9aa63f10e149fefab4c4c621cec4cf2357be710be98868ad331d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-954-15","l":"Overall Guidance","u":"/asc/825/954/#h-15-overall-guidance","x":"825-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1c67e8f7c5309b9c9f9c933600ddfd0e3991fcc6b1e31e0d7ef53a9d9e4f095","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"825-954-15","l":"Entities","u":"/asc/825/954/#h-15-entities","x":"825-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0b5477f7041f63dcfb8865e40ed5d2310dbe8851099a90b991db1544967bd56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"825-954-45","l":"Other Presentation Matters","u":"/asc/825/954/#45-other-presentation-matters","x":"825-954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:668128d2694110b8d2098eb52581c799b2f82b55e6226a49a7f9bdf8661afa0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"830-10","l":"Overall","u":"/asc/830/10/","x":"830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e7834e5a4a7fd103df02a67b33b388d1dedf8f45832102ca993febcf099578a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-10-05","l":"Overview and Background","u":"/asc/830/10/#05-overview-and-background","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1955a9908bc716411007b68645f70ff2ab889bec347f7a2631d104f6f562d85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-10-10","l":"Objectives","u":"/asc/830/10/#10-objectives","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e459ecf4e23140c2fd3b9abf380a11c7b0eae98f2bde638a4c42b6b7a978aedf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-10-10","l":"Objectives of Translation","u":"/asc/830/10/#h-10-objectives-of-translation","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69f67d03f91d90c4dafc9ad69893f9efbd3566891d803cd25cc53e389bc7a761","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-10-15","l":"Scope and Scope Exceptions","u":"/asc/830/10/#15-scope-and-scope-exceptions","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d0707f4da7e69da13cf4a544d17920678343c8e008f747dd60e2b75320c0aa6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-10-15","l":"Overall Guidance","u":"/asc/830/10/#h-15-overall-guidance","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d6ff98c70de880994c736cb9a50a3b24a5f6f89723d5e33203f29421e759a97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-10-15","l":"Entities","u":"/asc/830/10/#h-15-entities","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28fc0848ed87b8cff14238d88dff48fd15970cdbc31c35f8944dc925ccbeadfe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-10-15","l":"Transactions","u":"/asc/830/10/#h-15-transactions","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25fb877a48527ca7af209a0910b3ce94b12da1cd4a0fa7eac5a874804acb1868","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-10-15","l":"Other Considerations","u":"/asc/830/10/#h-15-other-considerations","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8deeafbb66cd793d9dd5a0c8ac943aa42622fa84541104205fde5a469eb50b5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-10-45","l":"Other Presentation Matters","u":"/asc/830/10/#45-other-presentation-matters","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90192dcc3e199484eae94faf047363407c02f707e127e88b26d42594a20e900c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-10-45","l":"The Functional Currency","u":"/asc/830/10/#h-45-the-functional-currency","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0aab73a4af2cba0f2aae92281cd83e5728be2a7c85f2e856a21265df4459efa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-10-45","l":"The Functional Currency in Highly Inflationary Economies","u":"/asc/830/10/#h-45-the-functional-currency-in-highly-inflationary-economies","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d90d4502127beb09d171ef913e7e5064151aa22e63ee29bf03c7cc1fc7f71be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-10-45","l":"Remeasurement of the Books of Record Into the Functional Currency","u":"/asc/830/10/#h-45-remeasurement-of-the-books-of-record-into-the-functional-currency","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3aec46c2b75f216c482d9852c2a163434cd6a3188652d5bb6f8b439caecc1021","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/830/10/#55-implementation-guidance-and-illustrations","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccc5ab3676ad5703453f3880f158fcca230c611d40aecf7f2dda196e3a57db45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-10-55","l":"Implementation Guidance","u":"/asc/830/10/#h-55-implementation-guidance","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22e012f6fa7fcfe0dd3398b3b93e0dbb0708c4f538b16740038df67e63c49f7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-10-55","l":"Illustrations","u":"/asc/830/10/#h-55-illustrations","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a1d2ac4311e587f35866efb2b2af121b7d32dc007dde1f62cca3e720a4a0732","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-10-60","l":"Relationships","u":"/asc/830/10/#60-relationships","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b9f951ede8e4aa2bdfca3655eecd53a212b6f70ade8f88ba3a6b9ca749ed581","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-10-60","l":"Income Taxes","u":"/asc/830/10/#h-60-income-taxes","x":"830-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a6dae28b19119a0701c94d3502fcd4463902515c8fa06bd8e5dd6027c337a69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"830-20","l":"Foreign Currency Transactions","u":"/asc/830/20/","x":"830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df1d160debb748848321a16f0e4cf1cd91f7c7c4b7f1eb70e87d4ef319303372","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-20-05","l":"Overview and Background","u":"/asc/830/20/#05-overview-and-background","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:411e53076dd86a520e34045a823a65f4968616ba9c022786aadf65e392ec7562","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-20-15","l":"Scope and Scope Exceptions","u":"/asc/830/20/#15-scope-and-scope-exceptions","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00fcbcf1cc55f2cabf9f91ded0ccde3de7a8aeeb515037fbc38754a3b01f6aff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-20-15","l":"Overall Guidance","u":"/asc/830/20/#h-15-overall-guidance","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ae686999bf58779f697224039af498c0fb04453b0e6ff4ea851c04edb073972","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-20-15","l":"Transactions","u":"/asc/830/20/#h-15-transactions","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eaf785303da1adc9ceb694a7e649e42cf69be11ad6848c35b4e2e9784b26898b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-20-25","l":"Recognition","u":"/asc/830/20/#25-recognition","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d8fbd85ad8eb7b1c526ded8250968f56ed651396247d1f245f1020cd3c4f8e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-20-30","l":"Initial Measurement","u":"/asc/830/20/#30-initial-measurement","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2259129ccbba17c59efb1f18e48465576f3c0bca607e2bef1520bfe9d89f61a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-20-30","l":"Exchange Rates","u":"/asc/830/20/#h-30-exchange-rates","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ae793b43702b4928f1460d1e388c13cf31382f0139cf909132ee14da747520c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-20-35","l":"Subsequent Measurement","u":"/asc/830/20/#35-subsequent-measurement","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3829613f01dcfa1b8a2a89f8758dd4f1fd682523c2ebd1f41091e9ad9c66dca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-20-35","l":"Transaction Gains and Losses","u":"/asc/830/20/#h-35-transaction-gains-and-losses","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0434aabc3ec013d4ad3ab9e5db43377d828463006096eb1925f1c1d3d51eb7bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-20-40","l":"Derecognition","u":"/asc/830/20/#40-derecognition","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8933ad6e1fd3e9093eaa591532846d6d67c95237a85c22ad275d29815e690ebc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-20-45","l":"Other Presentation Matters","u":"/asc/830/20/#45-other-presentation-matters","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3695f4c084c8ef0ca3261b84592a3d973b48ca141fd4f6e0dd2532f87b3727e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-20-45","l":"Income Statement Presentation","u":"/asc/830/20/#h-45-income-statement-presentation","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:937ab82137bd652f6707ccf0f6bb5dd966f8be04d22f95fc39c861d66515b443","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-20-45","l":"Reporting Other Comprehensive Income","u":"/asc/830/20/#h-45-reporting-other-comprehensive-income","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b50eb084c5337ec505e946ea157f88776828647fb32067e1cd2d0e23944ee260","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-20-50","l":"Disclosure","u":"/asc/830/20/#50-disclosure","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d958eaa51c038b5c82e6ff1807c4b16a0c539c64f8024919ead69401cc902bf4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-20-50","l":"Aggregate Transaction Gain or Loss","u":"/asc/830/20/#h-50-aggregate-transaction-gain-or-loss","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:620b824d2582f939f58ae28eeeb50022c7d4572d5bba062373e1416773f41ea2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-20-50","l":"Subsequent Rate Changes","u":"/asc/830/20/#h-50-subsequent-rate-changes","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90d0aba2a863a8e32d6b89efcd87635d5f1c5d3f4269072e385189801c85ceb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-20-50","l":"Effects of Rate Changes on Results of Operations","u":"/asc/830/20/#h-50-effects-of-rate-changes-on-results-of-operations","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc84dd06117dedf2f53b69ab1e72e84cb1abe9a03207c3fef47f0a6edb7e13c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/830/20/#55-implementation-guidance-and-illustrations","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5131b11d6dc1e9f4f7800ab31761168e5cc3adb5c682286a01abef82f7d109d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-20-55","l":"Implementation Guidance","u":"/asc/830/20/#h-55-implementation-guidance","x":"830-20 Foreign Currency Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:625a6ea190703136c25ee6f6506e94ab5b67e1b805179bb0c5f54e53dd6fb20b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"830-30","l":"Translation of Financial Statements","u":"/asc/830/30/","x":"830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7c57b39a93de189df459b44249f688e4673459f0c58708920a7a3d6b05934db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-30-05","l":"Overview and Background","u":"/asc/830/30/#05-overview-and-background","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db9d38331355384d5a59a4b8ed9294ab0ea84cf515ea5337106a46f5135acb5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-30-15","l":"Scope and Scope Exceptions","u":"/asc/830/30/#15-scope-and-scope-exceptions","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c7df969749e2eab41c05b3d031f4fab37364546f3435c3a8ddeda6dc743ea78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-30-15","l":"Overall Guidance","u":"/asc/830/30/#h-15-overall-guidance","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6d7d9a0d89ae326bac7a6436989d2fba3bb572293d90174a30149c1aa3d99c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-30-40","l":"Derecognition","u":"/asc/830/30/#40-derecognition","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f4052b43798208f2e6a3ac97949e3cad66699d6766ba3f966889497af8c3e1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-30-40","l":"Sale or Liquidation of an Investment in a Foreign Entity","u":"/asc/830/30/#h-40-sale-or-liquidation-of-an-investment-in-a-foreign-entity","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eebcf0f65b89a22f6c62dc6faefaf7ac3954b804419247d383f427b11f95284a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-30-45","l":"Other Presentation Matters","u":"/asc/830/30/#45-other-presentation-matters","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2746daa1758577bc795546837fdbb0de989d17dd3ec25023288e06f7e1ba9ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-30-45","l":"Translation of Foreign Currency Statements","u":"/asc/830/30/#h-45-translation-of-foreign-currency-statements","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f069e021db40aa9708f4b958eed626dc1f43b6627b584c8a13592542c1d22a78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-30-45","l":"Analysis of Changes in Cumulative Translation Adjustment","u":"/asc/830/30/#h-45-analysis-of-changes-in-cumulative-translation-adjustment","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1edf9670acd0c47e70bf46f7e49d0fac0c2748044c964f37eaf34a29ae4507b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-30-45","l":"Reporting Other Comprehensive Income—Income Tax Consequences of Rate Changes","u":"/asc/830/30/#h-45-reporting-other-comprehensive-income-income-tax-consequences-of-rate-changes","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88c57f8dfcca7edf83c3c6ca600b9356236862a417085501853fa6c41d550ca3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-30-50","l":"Disclosure","u":"/asc/830/30/#50-disclosure","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7076d90ad82972a9f16fd5eb020cab36d1445ced562479b732e15614f5bab14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-30-50","l":"Analysis of Changes in Cumulative Translation Adjustment","u":"/asc/830/30/#h-50-analysis-of-changes-in-cumulative-translation-adjustment","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef9067748692e505980d7e66fda09d35b619b4a5031a0e3ff42639c87d2d7933","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-30-50","l":"Subsequent Rate Changes","u":"/asc/830/30/#h-50-subsequent-rate-changes","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29a7b06c8c8a6294502562d0101f9ef72c8a60d4ac37eeb7c74ee4392b5e575f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/830/30/#55-implementation-guidance-and-illustrations","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4787b6b0f705d29efa2fb76ea14f994345650fd4ae2a3e2a80c1eadae540b421","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-30-55","l":"Illustrations","u":"/asc/830/30/#h-55-illustrations","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81abc104e9cbfafa8655cca0be029820cd68c415eae22c7318e066df43b30e4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-30-60","l":"Relationships","u":"/asc/830/30/#60-relationships","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74aa69c5ce9ec707c7c2ddcf04628a4580516aa392bfea62d420d768801d90a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-30-60","l":"Comprehensive Income","u":"/asc/830/30/#h-60-comprehensive-income","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f4d1f5e68a3e725448e5cc6f7da534706f173a064345a833da87c81f802fa31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-30-60","l":"Income Taxes","u":"/asc/830/30/#h-60-income-taxes","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af7eb257190e2383dc4c2adec4990f33afd95f677d23d7b31dcbd66bf9884964","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-30-65","l":"Transition and Open Effective Date Information","u":"/asc/830/30/#65-transition-and-open-effective-date-information","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93d3b1f195b8f93e08a02127acb4784088c2655d98df5f340e2ab77f98f2d6a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-30-S00","l":"Status","u":"/asc/830/30/#sec-00-status","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6453b68de995bf85be16489cfb339d85c4772c1dd15ed642824a29df003d396","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-30-S99","l":"SEC Materials","u":"/asc/830/30/#sec-99-sec-materials","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7136a58899f591592a54e9fa8399f8471fdc74edd926d86a0934f5fe59beade1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-30-S99","l":"SEC Staff Guidance","u":"/asc/830/30/#h-S99-sec-staff-guidance","x":"830-30 Translation of Financial Statements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:641d753de7c21e45906d6542e8244c4eadbe35b0092cad68ac0c9a4879d765ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"830-946","l":"Financial Services—Investment Companies","u":"/asc/830/946/","x":"830 Foreign Currency Matters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:baa05d7d14b499014f71f4a7d69f104621434ac8797025c403c0facd55ebe9a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-946-05","l":"Overview and Background","u":"/asc/830/946/#05-overview-and-background","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2eebd85f04584398bba597816964c6e6063fa03afd41ccb755a62d9dbf46b8f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-946-05","l":"Withholding Tax","u":"/asc/830/946/#h-05-withholding-tax","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5894aaeb398b2cfa248cbbe5ce900375774d80cb6195189574d880f893691f1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-946-15","l":"Scope and Scope Exceptions","u":"/asc/830/946/#15-scope-and-scope-exceptions","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bd3ff4f0fa337138a8ccac7445104117c9debd427b80ff518f1e51c6602a9a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-946-15","l":"Overall Guidance","u":"/asc/830/946/#h-15-overall-guidance","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20d008df06de814e5ffe31181be4dd10f6477b6d80633c532f3183bca300b452","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-946-45","l":"Other Presentation Matters","u":"/asc/830/946/#45-other-presentation-matters","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92938a5280181f4660c02028b303be7924d652ec59f68b7b295feca3533e10ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-946-45","l":"Overall Guidance","u":"/asc/830/946/#h-45-overall-guidance","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75f7fa515bf7a2e434911085cd1e3e1cd33de4c9197269cf92ca22cdd960c4d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-946-45","l":"Cash","u":"/asc/830/946/#h-45-cash","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:769bd56cf5341024c4c4414228976880496bb47534ae0cd5c915cc4316741a2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-946-45","l":"Derivative Instruments—Forward Exchange Contracts","u":"/asc/830/946/#h-45-derivative-instruments-forward-exchange-contracts","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5125b9d0f9e1bc31eb31061c9c1c22c24d07f1be55b8905b066ab8575b49798c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-946-45","l":"Securities","u":"/asc/830/946/#h-45-securities","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5331a11327caa7b0e23bf73190db1d0a31e85ad083471e110d4910c26d6a0ffe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-946-45","l":"Receivables and Payables","u":"/asc/830/946/#h-45-receivables-and-payables","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6597c9b586abad0f97ae94da9169773eeb4e60ae220be2ecfb50995c3689776f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-946-45","l":"Income","u":"/asc/830/946/#h-45-income","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5266623753d37dd5d708f8e06c3efa7878e00ffddc3dc754f3017096c72e86ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-946-45","l":"Expenses","u":"/asc/830/946/#h-45-expenses","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbe4090c9c6ea2e6ce75a1cd49db5ffb1f6b031ab9e5acb8ad17d89797d10116","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-946-45","l":"Financial Statement Presentation","u":"/asc/830/946/#h-45-financial-statement-presentation","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ef05974e58242051b0de1be909faa36d51b98f37c16d5999235967743169df7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-946-50","l":"Disclosure","u":"/asc/830/946/#50-disclosure","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c724e2e94821144888026695723cf778e3ccaa315cabb58c634603ec9481745c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"830-946-55","l":"Implementation Guidance and Illustrations","u":"/asc/830/946/#55-implementation-guidance-and-illustrations","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdeaf3507f87d4a0f9553f77cf48d75ef04d59fa55442d6695816e0b8a897469","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"830-946-55","l":"Illustrations","u":"/asc/830/946/#h-55-illustrations","x":"830-946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8655ee091c4f31dd3f931092821e0f66280e816ce8b7f8b4e8f99eb5e5e2a42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"832-10","l":"Overall","u":"/asc/832/10/","x":"832 Government Assistance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:869187e89bc518fa8873896e79418ff120c7c62c0fec2431044bf5bad2699bad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"832-10-05","l":"Overview and Background","u":"/asc/832/10/#05-overview-and-background","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bebd87fa3683f75194da52952b9f3521543ad81df2f3ce5d398a0f23b502b4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"832-10-15","l":"Scope and Scope Exceptions","u":"/asc/832/10/#15-scope-and-scope-exceptions","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fba24116504f371a746586ff7e7f94a8a362580f42373177f47b2e0457a3b6ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-15","l":"Overall Guidance","u":"/asc/832/10/#h-15-overall-guidance","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27d0a3ae40896ed7dc3dd002e8a4d3cbd9328151e344fec3db461ec35d687dd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-15","l":"Entities","u":"/asc/832/10/#h-15-entities","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e0b0178b64d6d1596de18395467a688ba6effa8db484263cd222c9822fa7b07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-15","l":"Transactions","u":"/asc/832/10/#h-15-transactions","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e86865cba5c65c22de4f72f5ac71bf3d1ae80fcb0ac21b5049e9b0f7144e9a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"832-10-20","l":"Glossary","u":"/asc/832/10/#20-glossary","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96420e93a7a76ab0a41e2666a8723cbf9f38fa60c040224a8def657883ff992d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"832-10-25","l":"Recognition","u":"/asc/832/10/#25-recognition","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f9db0729c91b6cf15458fc842eb974d645614838e5c074dfdd8b76c1aa9ed63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-25","l":"Overall Guidance","u":"/asc/832/10/#h-25-overall-guidance","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2021d63281e30a097d72bf6c2873f877ba8e03061e95b911e3cb4d16e8cdec51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-25","l":"Grant Related to an Asset","u":"/asc/832/10/#h-25-grant-related-to-an-asset","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:283678783ba963e0a55d5b582b37dcc96102f6b54a5bbe871ad168f87e5036e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-25","l":"Grant Related to Income","u":"/asc/832/10/#h-25-grant-related-to-income","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae889fff0279102594b6c96e9d6b7d95397f0d9c43cabaa082062588b977f6f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"832-10-30","l":"Initial Measurement","u":"/asc/832/10/#30-initial-measurement","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f82d60218f9ff726ed4cc5d989bee09a09fa63acea2eef47734c5c16b04c120f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-30","l":"Government Grant of a Tangible Nonmonetary Asset","u":"/asc/832/10/#h-30-government-grant-of-a-tangible-nonmonetary-asset","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d53353fce6a71b65bdbb8f693783724c3883a97b76b07632d2a9400891b8e4ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"832-10-35","l":"Subsequent Measurement","u":"/asc/832/10/#35-subsequent-measurement","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55350929ea05c379f8c4f6ccb1da37b9ae9521111e655b3f271842a8fa1eb49b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-35","l":"Repayment of a Government Grant","u":"/asc/832/10/#h-35-repayment-of-a-government-grant","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d2a62274f79e7bdb6137e9f318f7116fddd9b24b70d1191762220946c909750","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"832-10-45","l":"Other Presentation Matters","u":"/asc/832/10/#45-other-presentation-matters","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25b281d5710331234a1bbea95db3d69516455460ff4bf80704e9a0b99a214718","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-45","l":"Grant Related to an Asset","u":"/asc/832/10/#h-45-grant-related-to-an-asset","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60864779260b923634b1e86644d9d4749441fee761d49af74d3662e9731c891c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-45","l":"Grant Related to Income","u":"/asc/832/10/#h-45-grant-related-to-income","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d01d669881b3403da099eb8cc482eb1e8fc6b6c67e1439b83d6443b71b7d0f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"832-10-50","l":"Disclosure","u":"/asc/832/10/#50-disclosure","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71e8a1627795d50804d2d38057c989000eb9300fe105c95526150afeb7c2b6f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-50","l":"Nature of the Assistance, Related Accounting Policies, and Effect on Financial Statement Amounts","u":"/asc/832/10/#h-50-nature-of-the-assistance-related-accounting-policies-and-effect-on-financial-statement-amounts","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a909892adb58eb5da1580b58556628d42da72733f95767bebb9be7effbd97a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-50","l":"Significant Terms and Conditions","u":"/asc/832/10/#h-50-significant-terms-and-conditions","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f057778bbfc1c147a6a5e4e92fa97c354a3a9c201fbc56fe820eec4eeeeae3ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-50","l":"Restrictions","u":"/asc/832/10/#h-50-restrictions","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2302628b7d8a696dfdc42032c75ce24149ec335e469c06ebf4e905b6ed4a4a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"832-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/832/10/#55-implementation-guidance-and-illustrations","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48049cf6f02f3372d319d3cd8f0d1e03295d50ff45b67a049dd536a4b6a63c13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-55","l":"Implementation Guidance","u":"/asc/832/10/#h-55-implementation-guidance","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3f9443413f2d32d0b490555386abb6b9d729eaa0488e8ab66c4d7b8fc787d47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-55","l":"Illustrations","u":"/asc/832/10/#h-55-illustrations","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7296898f61e4efbe62fda4367d1f330b99c7bf81036fa330406c84edb4ed7f12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"832-10-65","l":"Transition and Open Effective Date Information","u":"/asc/832/10/#65-transition-and-open-effective-date-information","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efa027aa6491af0991c534958d49f5722a258765d796e9eed669ba4a08598263","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"832-10-65","l":"Transition Related to Accounting Standards Update No. 2025-10, <em class=\"ph i\">Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities</em>","u":"/asc/832/10/#h-65-transition-related-to-accounting-standards-update-no-2025-10-em-class-ph-i-government-grants-topic-832-accounting-for-government-grants-received-by-business-entities-em-","x":"832-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f4aace4523625616ce080fd3736531278a8442a674e6e30c8d65046a5a0ef4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"835-10","l":"Overall","u":"/asc/835/10/","x":"835 Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0363cef524433f08e4b9922dbdbdf0b17b2e8c0c5af4de24c4aed2451e57ca5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-10-05","l":"Overview and Background","u":"/asc/835/10/#05-overview-and-background","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a47204ddd6000b1fbae7af92ec32e9115c91803c97ee6c5b5879bbc2d62fd93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-10-60","l":"Relationships","u":"/asc/835/10/#60-relationships","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04cf5a0c7be82b71878db06cd944a6fd48415bdeed23855e9d720e000a617dc6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-10-60","l":"Presentation of Financial Statements","u":"/asc/835/10/#h-60-presentation-of-financial-statements","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5297c0e8d31421cd2acfb241ae7c17854e243337e8434dac5c8d6255b08ddb8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-10-60","l":"Receivables","u":"/asc/835/10/#h-60-receivables","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:177fd9251916dc76a2c58262baf95de14cc916d9b2cd9ec979c693138a52caf2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-10-60","l":"Investments—Debt Securities","u":"/asc/835/10/#h-60-investments-debt-securities","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32117e11cb0ad75640c9f3cbad210bf77be7df1b26b19d290ee2828cdb9e589a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-10-60","l":"Investments—Equity Securities","u":"/asc/835/10/#h-60-investments-equity-securities","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f969d2332de79529bda266a3ee41d52614d611ffd204adc50fffe4eba7bfbf9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-10-60","l":"Investments—Other","u":"/asc/835/10/#h-60-investments-other","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2436790913f26e7602f877ca1e5bb7c8defd45d9091bef5b3cbb327d18484388","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-10-60","l":"Other Assets and Deferred Costs","u":"/asc/835/10/#h-60-other-assets-and-deferred-costs","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00e1b1dc381abd160accae5de3e502e4ef150813ec859333345f50f34ffd3873","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-10-60","l":"Debt","u":"/asc/835/10/#h-60-debt","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3a925104da3c6bb552e648d1bc68d0769851d20d759ca337da2e35ebc984a70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-10-60","l":"Distinguishing Liabilities from Equity","u":"/asc/835/10/#h-60-distinguishing-liabilities-from-equity","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c896467e2ef79c8f4307c4731370f140079d50f9f3ce835abd8483c637960f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-10-60","l":"Income Taxes","u":"/asc/835/10/#h-60-income-taxes","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:035e564c66acf27d9b07632f1df4d20ca12961ac59658b257f955da4cfb15d91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-10-60","l":"Derivatives and Hedging","u":"/asc/835/10/#h-60-derivatives-and-hedging","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42e6a5840c5c7c588a2c682cc3299e2bfb09f4550fd5fd58456363f4e236df2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-10-60","l":"Not-for-Profit Entities","u":"/asc/835/10/#h-60-not-for-profit-entities","x":"835-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42c1ab41ca25edc29ddd29f31c636f3b10c89673d73ece028ecd1953740a4acd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"835-20","l":"Capitalization of Interest","u":"/asc/835/20/","x":"835 Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5426881c9a64ede79f4e3a2e7d94dffc38f7333a40949dec5d03d114fc2a2728","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-20-05","l":"Overview and Background","u":"/asc/835/20/#05-overview-and-background","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ecccb94d0988f295b5669517b40bf6823f8f3dea873f15e37d299e06d5df1ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-20-10","l":"Objectives","u":"/asc/835/20/#10-objectives","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b66b3909fd49719658c39172848a4e8dbaa509bcd209df7aa91f915f0480ff29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-20-15","l":"Scope and Scope Exceptions","u":"/asc/835/20/#15-scope-and-scope-exceptions","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d97b4d4238296c280c316bd32b64be7bfa95e1bb21af041a961f101e8560c0c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-20-15","l":"Entities","u":"/asc/835/20/#h-15-entities","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6738663c00672eb75a19340b59487bc04b11c10156cf6ff7ae28f7e2177fa9c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-20-15","l":"Other Considerations","u":"/asc/835/20/#h-15-other-considerations","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca1046adbc64e36b356711bbb07d55c3778db0c9ff9c65d137fdbb7c000cb367","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-20-25","l":"Recognition","u":"/asc/835/20/#25-recognition","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8716c57110c8ef71ac8bbc353a7950c17bf01b1b953d2108f4c31d0957d9ab2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-20-25","l":"The Capitalization Period","u":"/asc/835/20/#h-25-the-capitalization-period","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4643f26bda4818ef677b6bf38730153567e07ecb753a28f614366b37c4d30c54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-20-25","l":"The Capitalization Period for Assets Financed with Tax-Exempt Borrowings","u":"/asc/835/20/#h-25-the-capitalization-period-for-assets-financed-with-tax-exempt-borrowings","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a82c48c08570f96555312523275110b23f6429916f92cb63c6be2d63f72f49e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-20-30","l":"Initial Measurement","u":"/asc/835/20/#30-initial-measurement","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1fe478c2229091561749f8bb4201f748e226877b33a89d822e73dfa959fe4e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-20-30","l":"The Amount of Interest Cost to Be Capitalized","u":"/asc/835/20/#h-30-the-amount-of-interest-cost-to-be-capitalized","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca840fca3ca40838e7d2166bc1d5d193263abc0fb1d70cc6f816635cd0564aee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-20-35","l":"Subsequent Measurement","u":"/asc/835/20/#35-subsequent-measurement","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd9e812fd95ff5ef2714fba116e7eaf26889954327ae62c6a320df7a604c0f14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-20-35","l":"Amortization of Capitalized Interest on an Equity Method Investment","u":"/asc/835/20/#h-35-amortization-of-capitalized-interest-on-an-equity-method-investment","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b23efbe5d6e77081331f34685f5d8843e20b051fe1a8d6e7087ff2d3707b636","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-20-35","l":"Compounding of Interest","u":"/asc/835/20/#h-35-compounding-of-interest","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48fa37b1956f91c711961441e583d6a4166ce7d8d27c1e14bf8249ae53ea22d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-20-40","l":"Derecognition","u":"/asc/835/20/#40-derecognition","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1a8aecbaeb2d3b2c3a937dfd0c7e7814c4a15ed9dba85aea6beda6f33173646","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-20-50","l":"Disclosure","u":"/asc/835/20/#50-disclosure","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db84c03335d3476e82eb71254848afd453784d0b1f7ddfbb8da68d399468dc6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/835/20/#55-implementation-guidance-and-illustrations","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b83444b2357e32b1078d256ba5b00df85023a4651e879211746fbf9ba9fd4994","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-20-55","l":"Implementation Guidance","u":"/asc/835/20/#h-55-implementation-guidance","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d433a3a0d593adf70e97daaf184cfb01ae46d6f040bb1b0006ebbf6af60d0a06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-20-55","l":"Illustrations","u":"/asc/835/20/#h-55-illustrations","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d08978b433cd7c5bafa84532aeb5f2e431c8c2fb6099bc449d28ed73e7dd59f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-20-60","l":"Relationships","u":"/asc/835/20/#60-relationships","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:258901cda281520198650167808c6f92d15b3e413c4dec94f696b220473d6b14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-20-60","l":"Accounting Changes and Error Corrections","u":"/asc/835/20/#h-60-accounting-changes-and-error-corrections","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:086bdce0e53c2fd9accd33971bb26fcf15e2ecfe0a4c1dfd64ba8a4af0204d23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-20-60","l":"Debt","u":"/asc/835/20/#h-60-debt","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:020f16bdb2e79c52628f82dfc061841f3b8bc10b53878594580a93b65e561ce4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-20-60","l":"Extractive Activities—Oil and Gas","u":"/asc/835/20/#h-60-extractive-activities-oil-and-gas","x":"835-20 Capitalization of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:190f6447f72150646efe74d6ce6a4b1bce2369c81e09790db470b4639fecafd3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"835-30","l":"Imputation of Interest","u":"/asc/835/30/","x":"835 Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c687540efec60e95afef4c86feaa2c3d0ac18693293cc5daeddb9346c6834d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-05","l":"Overview and Background","u":"/asc/835/30/#05-overview-and-background","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5681ae20cab396838ff1b03302ddb356bd5474c84f2d6a1bea0d110af40e2540","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-10","l":"Objectives","u":"/asc/835/30/#10-objectives","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c6272930f14f8f1ad94a393d0b73c2c1d32c2076f1ce81274d4ba55b1c7390c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-15","l":"Scope and Scope Exceptions","u":"/asc/835/30/#15-scope-and-scope-exceptions","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffb3a4bee2d0a9df1e1251c11780d1c23bbccaed76ee8579bab78434964aba81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-15","l":"Entities","u":"/asc/835/30/#h-15-entities","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:555623c5d74ca4992fb5b98a4f480204d7a9d949d94d1c61539b76746add734e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-15","l":"Instruments","u":"/asc/835/30/#h-15-instruments","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcfd5d6ec5064933703a43af8279b41970d94201344928d940d643133d1b1ef1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-15","l":"Other Considerations","u":"/asc/835/30/#h-15-other-considerations","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba8ec9006d5a016dd1c198e27dcce001a122f8d2ee18781d3ce4f94c47a96373","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-25","l":"Recognition","u":"/asc/835/30/#25-recognition","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad735b582bdcbee22c1d3008cd4c62749a55e6c9555fcd56da1a81615473a636","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-25","l":"Imputation of Interest","u":"/asc/835/30/#h-25-imputation-of-interest","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65436ba59a173e652542e00c47c7b6fdbf0042ac6587bfb6546d62c783a262b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-25","l":"Determining an Appropriate Interest Rate","u":"/asc/835/30/#h-25-determining-an-appropriate-interest-rate","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a08a208968815cbd2008f06bbe0fc1b99a115d1a725c721c46bcc5221e8a43c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-35","l":"Subsequent Measurement","u":"/asc/835/30/#35-subsequent-measurement","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:092eece7f16dfdbde64249b52c8165f53ac048dd0104c3fd1f4ca38c138d00bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-35","l":"The Interest Method","u":"/asc/835/30/#h-35-the-interest-method","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecb1ae574069579ad26959dc0dda355335f92dc48fa02e9e1e73065aceffb3c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-35","l":"Other Methods of Amortization","u":"/asc/835/30/#h-35-other-methods-of-amortization","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14c29749d919ffab9f90487ac93ab851bef86781f2596e8d8ed536dc39d117ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-35","l":"Eligibility for Interest Capitalization","u":"/asc/835/30/#h-35-eligibility-for-interest-capitalization","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66b23a409a2f39466a03f2cb2859e84895bd3864f7c277ffa047589bed0cf955","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-45","l":"Other Presentation Matters","u":"/asc/835/30/#45-other-presentation-matters","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64654b74d2d5f72bc8c938dab5061bfc55d99233b88d887fdaee73dab4d284c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-50","l":"Disclosure","u":"/asc/835/30/#50-disclosure","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:330b7b2a2480c65216f949beec0b45be927fd728e5f237093583adc5d66853c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/835/30/#55-implementation-guidance-and-illustrations","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fcb90afd3b13130d3ac8f74ba0f2f0a3ad6c8bedd60b8b1240af96eef54398d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-55","l":"Implementation Guidance","u":"/asc/835/30/#h-55-implementation-guidance","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fa88fc7bf161ed042780666aa69c00396d7e44bd2e36406aea2ba2b6a495354","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-55","l":"Illustrations","u":"/asc/835/30/#h-55-illustrations","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8f667b49055479df65767019a1fe0a439817db387895f28411f2d1de0c428e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-60","l":"Relationships","u":"/asc/835/30/#60-relationships","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1cb562ebc2155bc09b62351523b2996b55bf8d0143b49b4ce1004aca1c80728","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-60","l":"Income Taxes","u":"/asc/835/30/#h-60-income-taxes","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ac209ed8faa1135c54393eff4c60a9b87518a284bd8929fe1485af307ea3caa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-65","l":"Transition and Open Effective Date Information","u":"/asc/835/30/#65-transition-and-open-effective-date-information","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac5d4a79a7adf97b0b230928d1b4268e65d37fce2a5ad4578b158aa4990e49c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-S00","l":"Status","u":"/asc/835/30/#sec-00-status","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:536e7d9d41cfc42dbf64242af66f327ed7030064f13f8ce3ac7151d06acc3b92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-S35","l":"Subsequent Measurement","u":"/asc/835/30/#sec-35-subsequent-measurement","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f422103328f1d4cca454e9170eaf13d6670c38577323cde2d44f008d4573cf9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-S35","l":"SEC Staff Guidance","u":"/asc/835/30/#h-S35-sec-staff-guidance","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:683de0d1e3e828259f1c657f319642106858e9ec1e4609cc55b30bb29cbc4fb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-30-S45","l":"Other Presentation Matters","u":"/asc/835/30/#sec-45-other-presentation-matters","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33351b5aada16493b64238bf9287c04d914a1794a3286d0a83bf1168e8912a82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-30-S45","l":"SEC Staff Guidance","u":"/asc/835/30/#h-S45-sec-staff-guidance","x":"835-30 Imputation of Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3d7a0595fbec10e31e6a52272d121342d445f64fe9bf759b60be633f815bca7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"835-912","l":"Contractors—Federal Government","u":"/asc/835/912/","x":"835 Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8c968117f63b3eeab1ab26ff53557f46bf9835b2461cbf45e13550b314d8b8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-912-05","l":"Overview and Background","u":"/asc/835/912/#05-overview-and-background","x":"835-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a9bb28c301d9034ea00ab29c6a912d562ab481ed1c392fe7ddb06c4c6edbd5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-912-15","l":"Scope and Scope Exceptions","u":"/asc/835/912/#15-scope-and-scope-exceptions","x":"835-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfb8111cfc55fd087405c86d40661d7a581b9a3a8a5b6f370053c876a2d010f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-912-15","l":"Overall Guidance","u":"/asc/835/912/#h-15-overall-guidance","x":"835-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fba080af3070e75c625f57a2c07240a86e72d5b28624df1b1ca589a4e333524c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-912-25","l":"Recognition","u":"/asc/835/912/#25-recognition","x":"835-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5375a54dbc1fe095c34e0f0651d901de49c900f8c69e19e6171285bd06f9af1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-912-25","l":"Capitalization of Interest Cost on Federal Government Contracts","u":"/asc/835/912/#h-25-capitalization-of-interest-cost-on-federal-government-contracts","x":"835-912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c95933376720bff274e7131d426d4864f37836d88795088037618ead62985681","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"835-922","l":"Entertainment—Cable Television","u":"/asc/835/922/","x":"835 Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:203cbd0ef336cca26911963f3cb28344a22f961f871b92dc549b7c416719b1a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-922-05","l":"Overview and Background","u":"/asc/835/922/#05-overview-and-background","x":"835-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66722a85bb235d629b3167bc204b8bb7c4ae25535737c8291e669e524ae5241e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-922-15","l":"Scope and Scope Exceptions","u":"/asc/835/922/#15-scope-and-scope-exceptions","x":"835-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bac92074d9ce92e4a982928689b8d6ecfcf7b8e5c32d75de28651eb8bfad21a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-922-15","l":"Overall Guidance","u":"/asc/835/922/#h-15-overall-guidance","x":"835-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64127fb9cf49e365e95f24c071bee5c9922ccd64ce121374f368e9fbf197c265","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-922-25","l":"Recognition","u":"/asc/835/922/#25-recognition","x":"835-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2af501fe5e4baddaf38b9550126940f7a49dd4e6bf51c6f9c34fcd33c15db2ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-922-25","l":"Prematurity Period—Interest Cost Capitalization","u":"/asc/835/922/#h-25-prematurity-period-interest-cost-capitalization","x":"835-922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f80fec54aeea620d7d0c8e70c242deb87b203c68dff638165ae61243ba7460a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"835-926","l":"Entertainment—Films","u":"/asc/835/926/","x":"835 Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a6101ac03568975707de71bfa61d35d3f7a40cad44b4eb3397ea2827a50a876","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-926-05","l":"Overview and Background","u":"/asc/835/926/#05-overview-and-background","x":"835-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23a5b1e1885088c7344341be2f059015a7cfdee37717bdd8061c54c4f5c50b3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-926-15","l":"Scope and Scope Exceptions","u":"/asc/835/926/#15-scope-and-scope-exceptions","x":"835-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b105e7f0035d2cdb070457114711a6473cecc0976aea4eb82cb228bf089aa32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-926-15","l":"Overall Guidance","u":"/asc/835/926/#h-15-overall-guidance","x":"835-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61b96fa9c6de4cc2dbbcd3c5172c7cef2f18e56e9d680f05bb3ece6efd970fc4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-926-25","l":"Recognition","u":"/asc/835/926/#25-recognition","x":"835-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf221499407e45a07e71b4e62f2b0e85384c986813e2400e4496e989e6cdd345","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-926-25","l":"Film Production Interest Costs","u":"/asc/835/926/#h-25-film-production-interest-costs","x":"835-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbe50615c6235c8de13b6cdd6a531261e73d29df69006bf69266099f9e4675f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"835-932","l":"Extractive Activities—Oil and Gas","u":"/asc/835/932/","x":"835 Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9efa696b05d5252e6c3322dcd4eaaf8ea94c3cf88fc2850914228d0c6b5d09ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-932-05","l":"Overview and Background","u":"/asc/835/932/#05-overview-and-background","x":"835-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09a9ff8bce99df0368e1a7a02e5f1606368633454422d68b5956920b6284ad2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-932-15","l":"Scope and Scope Exceptions","u":"/asc/835/932/#15-scope-and-scope-exceptions","x":"835-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3d32329c63853398676736fcf2a39b7110dde5a5ca6b7ceabc6517760916bc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-932-15","l":"Overall Guidance","u":"/asc/835/932/#h-15-overall-guidance","x":"835-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b788c3cd406b0e2c92371cf08a90d400fd1730d7cd20f28fc31ff0a9ae38ae5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-932-25","l":"Recognition","u":"/asc/835/932/#25-recognition","x":"835-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70ce418184a3aa1d7ebf1bf3b1e9a1d6f30a6dd3fcaccde410d5919d4801751c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-932-25","l":"Assets Qualifying for Interest Capitalization","u":"/asc/835/932/#h-25-assets-qualifying-for-interest-capitalization","x":"835-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2b6b2a9714fe12961fdc1b794a9bdffa799f4e585fb252e5580712a7b922432","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-932-25","l":"Advances Satisfied by Delivery of Future Production","u":"/asc/835/932/#h-25-advances-satisfied-by-delivery-of-future-production","x":"835-932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7b63ce680459da3f98f3ca6e196cc4266cb11ca5bb92f5de154cfb42ead135f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"835-970","l":"Real Estate—General","u":"/asc/835/970/","x":"835 Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c21859e621a8b10903a15d8c5e7abe37e6b1fbc6880a4a8ee9a703b6c248393","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-970-05","l":"Overview and Background","u":"/asc/835/970/#05-overview-and-background","x":"835-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5eb71cd3c7c58ef02e3593156217d0a95eb559ceaaf08e7ff221c4f232950cd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-970-15","l":"Scope and Scope Exceptions","u":"/asc/835/970/#15-scope-and-scope-exceptions","x":"835-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96b23cd452e0af18f8ea2a577246b05f236cba96d8f8ee604fa8a2063f8b8ee2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-970-15","l":"Overall Guidance","u":"/asc/835/970/#h-15-overall-guidance","x":"835-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:286efcdb28c3bf81f577173837bce3c0f9368ac1fd59b023dd0dc18f3010119d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-970-35","l":"Subsequent Measurement","u":"/asc/835/970/#35-subsequent-measurement","x":"835-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b12b526ed009ac563c6ce2e5ac16abf7467e106bc34bb4e8ad598624c4f9414","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-970-35","l":"Income from Loans or Advances to a Venture","u":"/asc/835/970/#h-35-income-from-loans-or-advances-to-a-venture","x":"835-970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:391054f97d9c73663f78deb982eb5b2e709a2ee2171f37e76d01ee994e90577c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"835-974","l":"Real Estate—Real Estate Investment Trusts","u":"/asc/835/974/","x":"835 Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00b55cd1d40167cb9d3303b7879447d49e4ae99f38a4d7b036d5a75d61e71e71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-974-05","l":"Overview and Background","u":"/asc/835/974/#05-overview-and-background","x":"835-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf04596ca7ee9ed3ef7d32634e1ec025142ccb9b6fb9ce883cb8722733c12481","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-974-15","l":"Scope and Scope Exceptions","u":"/asc/835/974/#15-scope-and-scope-exceptions","x":"835-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62a294594ff99e0849c963ffed2c9e1ab43e818c36f7deddffa81792afef4712","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-974-15","l":"Overall Guidance","u":"/asc/835/974/#h-15-overall-guidance","x":"835-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a94cd355db69177b2bc1aef24ed2bfcff2d9c25b1ab16bb9bae612953a67123","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-974-35","l":"Subsequent Measurement","u":"/asc/835/974/#35-subsequent-measurement","x":"835-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67601b79c9adf026586ba7b7442e3e678d78d607f540489dcf40d63250f44e96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-974-35","l":"Discontinuance of Interest Revenue Recognition","u":"/asc/835/974/#h-35-discontinuance-of-interest-revenue-recognition","x":"835-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd5edc3bfe44356ee10c36fe45aed032743ec73228d4e88964f5ed344bcfd833","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"835-980","l":"Regulated Operations","u":"/asc/835/980/","x":"835 Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0ff33b47d1a66da9ae69ee62b721a6c88c234bb2e66a06b98010e9afbe1f990","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-980-05","l":"Overview and Background","u":"/asc/835/980/#05-overview-and-background","x":"835-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:973abc20ef451ecbc93500b30a75e623a1b921bf39dd9be7c7749d2e114e7a90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-980-15","l":"Scope and Scope Exceptions","u":"/asc/835/980/#15-scope-and-scope-exceptions","x":"835-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61e24c0c877485f7a68f5872ebcd625f1d19f631dfc6f9cc3d5ee15b38a736d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-980-15","l":"Overall Guidance","u":"/asc/835/980/#h-15-overall-guidance","x":"835-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cca6ffd8d42434d2e84fc30fbbe3ebcc3e8191c3a0ed1ec0dce9b194f6eab6a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-980-25","l":"Recognition","u":"/asc/835/980/#25-recognition","x":"835-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2338061e8b5ef33c903bf13665ca3816a8cb0a49e5b0843921fc9a217bc63f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"835-980-25","l":"Construction Financing Cost Capitalization","u":"/asc/835/980/#h-25-construction-financing-cost-capitalization","x":"835-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81c7822415a898382d2e4e6560f7d94afacccd5e645d4881c752e3fe3bac236b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-980-30","l":"Initial Measurement","u":"/asc/835/980/#30-initial-measurement","x":"835-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6818106ba23415ebf3f39e32f2306025ae7af10efe58d63300907773598f0238","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-980-35","l":"Subsequent Measurement","u":"/asc/835/980/#35-subsequent-measurement","x":"835-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9257511e65e66b7f5d1e2e48a97456a1dceb4e06ba248fdd2ba4bd7ec3781a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"835-980-45","l":"Other Presentation Matters","u":"/asc/835/980/#45-other-presentation-matters","x":"835-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac24f307bfaaf8acb196b3b2bde7c00ed111c84b70310c1c7701fef72db58080","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"840-10","l":"Overall","u":"/asc/840/10/","x":"840 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73b37a1d595fcaf5323f246dafac597d8d716df52b09669d129833821883319f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-05","l":"Overview and Background","u":"/asc/840/10/#05-overview-and-background","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bc2e4e64ee3b0ddcb870bd2075cc10e3487a92d7e22f14c14efc3f310d710ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-05","l":"Lessees","u":"/asc/840/10/#b-05-lessees","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18c894cff33b231a5d57b0de2ba69d1fa0f2c8006ec2c9de361823f460cda7a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-05","l":"Lessors","u":"/asc/840/10/#b-05-lessors","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5839aa3ae2ba74cb44c6949f049b26052d7c0a7ad36a0817fe631298229809d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-10","l":"Objectives","u":"/asc/840/10/#10-objectives","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9890e159f205b63eef4bc46086264ec9dc4d904e77e60938cf552b87af8d9a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-15","l":"Scope and Scope Exceptions","u":"/asc/840/10/#15-scope-and-scope-exceptions","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1edde22410f0ae56d6c54a28032a4f3c492f5b1cba7b1450ab804225ea5188e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-15","l":"Lessees","u":"/asc/840/10/#b-15-lessees","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7308469acb9acd36c2a97a7b1c067109de85a05163f5fe472a00b491844c3c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-15","l":"Lessors","u":"/asc/840/10/#b-15-lessors","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ffc93387d09d6b63787468d10cb5a780c79e3166c3e4b122d09a885f68368e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-20","l":"Glossary","u":"/asc/840/10/#20-glossary","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b303e24be3d6c031504479448c4bd356662572a9dd17c75eb2eb11c3173ed2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-25","l":"Recognition","u":"/asc/840/10/#25-recognition","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f365148544f87b725e582579d5d12930a43e99cfc11881799050926e5343245","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-25","l":"Lessees","u":"/asc/840/10/#b-25-lessees","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3220c33eb068d11ad1c37aac70916b5b5e54af05253ce53b74ddd794d876113d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-25","l":"Lessors","u":"/asc/840/10/#b-25-lessors","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd87ed829a8f96ba5efd1c2c2ebcc8b58b96b3186235977fdf483e790f4f3249","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-30","l":"Initial Measurement","u":"/asc/840/10/#30-initial-measurement","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d09ed0e0ac57796ebf75577348e436aa8c5bcb466a99e7bc5b19ed14cff0eea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-30","l":"Lessees","u":"/asc/840/10/#b-30-lessees","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8443f2ce7ef32f5360d2b740b438d2ddb25152d8cbda37311498ec455c7c3017","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-30","l":"Lessors","u":"/asc/840/10/#b-30-lessors","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24f40ad1ce271caf7377688f1fe58893f837c92acd8a79a7c87439c80932b663","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-35","l":"Subsequent Measurement","u":"/asc/840/10/#35-subsequent-measurement","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32975dd11cad830ca6d94c7473c8e5216891232b7c15c7d78ab7bb8f326b2247","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-35","l":"Lessors","u":"/asc/840/10/#b-35-lessors","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:602a41c577cce7c4c464692da44726fc9cecda93b788926bfe9ca22ef5660939","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-40","l":"Derecognition","u":"/asc/840/10/#40-derecognition","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e648f407510c336e3dedeed66a461ca25740b3a4de07b04c36c6137471466703","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-40","l":"Lessees","u":"/asc/840/10/#b-40-lessees","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4936a9919700ad5ec02436b190a6aac428c8bdcbdfaa250a49b7c0ab327f2d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-40","l":"Lessors","u":"/asc/840/10/#b-40-lessors","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11a9f888bd75ccb4f7151476ac167ee03ea54c53319fdc95892b27f1d80ce782","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-45","l":"Other Presentation Matters","u":"/asc/840/10/#45-other-presentation-matters","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea4515e3cefaa046f48da22fffeb8e7f306af60186d8ec09f9408b8cc9c756aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-45","l":"Lessors","u":"/asc/840/10/#b-45-lessors","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5befc4a228cf5b45502c4667f9eef585364b7069a3ed2f0cb92a08c458c3727a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-50","l":"Disclosure","u":"/asc/840/10/#50-disclosure","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9a537166e3b870f040e51867edf14e6f868fa686cb3bc7ac1e67d7780d99814","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-50","l":"Lessees","u":"/asc/840/10/#b-50-lessees","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5c7d587a2b4fd1652ecfe378f8e9ddbe80dfe6669ddd0c20f98864a3e1b7042","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-50","l":"Lessors","u":"/asc/840/10/#b-50-lessors","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dae4854a8f87e74409f19888d0961ea90a25e4c88c47c2d1515d9d4407d4799","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/840/10/#55-implementation-guidance-and-illustrations","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56290d0a705b7fd21561555e8aeecdfd69d38440f2b1efbae84b3fed48b04d8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-55","l":"Lessees","u":"/asc/840/10/#b-55-lessees","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:908871ab5cd7a11e5ca3ee4cf6ac4feda33f39027046987866b7b73d17410b6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-55","l":"Lessors","u":"/asc/840/10/#b-55-lessors","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d6b2a4049b803d51dcea999cd7a975a1b1844d04d4972a1e8c0df2e11119e7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-60","l":"Relationships","u":"/asc/840/10/#60-relationships","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8d6acdcf46df997f40a5754f7a484c1487438e528698fcf751b1f4dcc37458c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-10-60","l":"Lessees","u":"/asc/840/10/#b-60-lessees","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20ba6fe773bf62032364423cd71a127b31f462520075a3f7168f3e0846d9858e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-10-65","l":"Transition and Open Effective Date Information","u":"/asc/840/10/#65-transition-and-open-effective-date-information","x":"840-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4dcc1c4707ce1017422758d2d1e6272debc607c302379b473ee1dbe1b386953","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"840-20","l":"Operating Leases","u":"/asc/840/20/","x":"840 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f375ba80b0498a26adf5a37a8bd2343745c3040207c2228e16aa1575bf484d23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-20-05","l":"Overview and Background","u":"/asc/840/20/#05-overview-and-background","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4d36072531446e899498a818455b5c34856b836372e9d5aa393937b9aa7feed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-05","l":"Lessees","u":"/asc/840/20/#b-05-lessees","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29fc351d32e321bf3189008d06cac5dfb715594b7c0a43f8e28be571e8a9c36a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-05","l":"Lessors","u":"/asc/840/20/#b-05-lessors","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c7f9b99fe355ccc3fad1e7c2bc8a00df8ba6be9a1db040e6f720d2838e4bd40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-20-15","l":"Scope and Scope Exceptions","u":"/asc/840/20/#15-scope-and-scope-exceptions","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25c664d9abd1cca52a013ceefb2ae64943e427fa4a0f7e4dc4cd133a9a233011","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-15","l":"Lessees","u":"/asc/840/20/#b-15-lessees","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ac699e753ddcee46e5edbf388e8fd538f330f08eb6ce4016b83e91fb1d507f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-15","l":"Lessors","u":"/asc/840/20/#b-15-lessors","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe4d50cba705fe2fae06b17d0c086fdf414238d434d756d4a03c6ae5f9178f7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-20-25","l":"Recognition","u":"/asc/840/20/#25-recognition","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ea5fbbcf25b92c78699575c1bfad1b144b70bc1d11cb9dbff8a6049403fb565","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-25","l":"Lessees","u":"/asc/840/20/#b-25-lessees","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e86f8f34e9923773db5b4955b8a4de2cf763cced0cb85ca9e41b29c6d7f1ab65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-25","l":"Lessors","u":"/asc/840/20/#b-25-lessors","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f07431a57671b991b03bfda281c0404a86a9356bc042139e5b1a256cf7576c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-20-30","l":"Initial Measurement","u":"/asc/840/20/#30-initial-measurement","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99ebc9355a862d9195fcb99756383d55c6a6bc8f1992f865c438e0d31bba577f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-30","l":"Lessees","u":"/asc/840/20/#b-30-lessees","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b707392a935c6a43edcc7f2ae4620afd296c2f165358d9c1a7d6b0413a2d2ce3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-20-35","l":"Subsequent Measurement","u":"/asc/840/20/#35-subsequent-measurement","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ddafc08df638632c635ee5c30231a55a9ddadab4f6bd52b1d6fccf853c50032","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-35","l":"Lessees","u":"/asc/840/20/#b-35-lessees","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ad98153ef63f4e0d39c18b5e773b3fa6045881ff40704c6a6aaf31c9fae795d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-35","l":"Lessors","u":"/asc/840/20/#b-35-lessors","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40a2455bfaa99518eab9177ed8f91fcf4920d3a84f559186076dc9752c31a7b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-20-40","l":"Derecognition","u":"/asc/840/20/#40-derecognition","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6e714309dc3fd9ba835fa7d31cb03048b852c772b1da6df307db05266c16aa1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-40","l":"Lessees","u":"/asc/840/20/#b-40-lessees","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0439dcff88b0384682676370050691931018c44a42ec72f9f361f5ece0146db5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-40","l":"Lessors","u":"/asc/840/20/#b-40-lessors","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26e779657828d1701c32fc8eee20f2b155f2c1e2d0264709344d1d484b9f2853","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-20-45","l":"Other Presentation Matters","u":"/asc/840/20/#45-other-presentation-matters","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10853e5c46ec41e6a04ca26d78a7401685b94b3ff77a37bede4867a1d8515d04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-45","l":"Lessees","u":"/asc/840/20/#b-45-lessees","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fb6eb97f5e23d68e69fb8556725e92979412f2fd04ab93cfc7d3715df4fc85e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-45","l":"Lessors","u":"/asc/840/20/#b-45-lessors","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fa44d5ed8ee6d34135ac322447ecc78b9cebb4b50af3ad58d76e4ff0ab1930d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-20-50","l":"Disclosure","u":"/asc/840/20/#50-disclosure","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad7bdc91b73416384bacb3225a679b15e7289e0fc27a25ab9f961c54700c2aed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-50","l":"Lessees","u":"/asc/840/20/#b-50-lessees","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da572465a6f66299ad30dca43e65122b77be815bdc42679f941051d7e9b7b5e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-50","l":"Lessors","u":"/asc/840/20/#b-50-lessors","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:341ae7c8d71f106aad1b831cd925eb3de0854f0cd1e9d8dea44d02bd2ca0d03e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/840/20/#55-implementation-guidance-and-illustrations","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9d7a56c2cd3160d4a7844a0417595e2655706cde631db1c842fbd12d09abfd3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-20-55","l":"Lessees","u":"/asc/840/20/#b-55-lessees","x":"840-20 Operating Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e00e32aa80fa7ae6ad227b154685663c9462ef350c3cd578aecd917ef6d180ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"840-30","l":"Capital Leases","u":"/asc/840/30/","x":"840 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7d4ccc1c3a49312cb2a7dca8bedd44453bd060ae9367d72eae33bb222ab2ad9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-05","l":"Overview and Background","u":"/asc/840/30/#05-overview-and-background","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a022e6429cc766b577be51842e2c6de193b09046b2bb1ffc041727eec166975","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-05","l":"Lessees","u":"/asc/840/30/#b-05-lessees","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51aec1a374be3b011e9e3525ddb9f3ef323d7166aae2d5d32abd7999dbfd4de5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-05","l":"Lessors","u":"/asc/840/30/#b-05-lessors","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51587ee7339fea500d02a6e7c3f91a79ffb901940dd74db155ee17a601332f39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-15","l":"Scope and Scope Exceptions","u":"/asc/840/30/#15-scope-and-scope-exceptions","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab8c503bb173cf7247541be972ab3a9274a3fea46868f30e6e52f6fe7deee86c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-15","l":"Lessees","u":"/asc/840/30/#b-15-lessees","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bca838c7e55dcd760b821010a8240718ef34eb5e0a36d11042db28b0d7e73d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-15","l":"Lessors","u":"/asc/840/30/#b-15-lessors","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32b0b3e6a443d1a5bf1825339bbf250ca937df81300f3a145f545c2040ff6365","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-25","l":"Recognition","u":"/asc/840/30/#25-recognition","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c26a1661f3fca01b99c803085af9437dabdba00a3fbf134b2da7bf5c4fe588cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-25","l":"Lessees","u":"/asc/840/30/#b-25-lessees","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a29094375bb95a876b1f1575399a58a81e264711949bc1422f1daed26263e41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-25","l":"Lessors","u":"/asc/840/30/#b-25-lessors","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cd25ac9f2159191f3afd43fc312cf29da41425c01d8b6676b97e8b8839e9286","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-30","l":"Initial Measurement","u":"/asc/840/30/#30-initial-measurement","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5779ddf8f194442ae1cf802dad0a18ed3a4754e764a870e82f6e28c6fd20a4b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-30","l":"Lessees","u":"/asc/840/30/#b-30-lessees","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b8a6bc2160d6883707eff3891f8fa7bcd0a647dd116202429eba4417a8a74f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-30","l":"Lessors","u":"/asc/840/30/#b-30-lessors","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43cb996a180623fcb93fe8bcb557fe79e0850f8d897dcb474ca7ae460f0ed7ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-35","l":"Subsequent Measurement","u":"/asc/840/30/#35-subsequent-measurement","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ef8aece670487daf753386ef669d9aeef305be3a08a73434488ed0799ab3657","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-35","l":"Lessees","u":"/asc/840/30/#b-35-lessees","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a48a9a264a4a754d7a114bbae0320b4f47945e80cf9ec6428a1640683c8b399c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-35","l":"Lessors","u":"/asc/840/30/#b-35-lessors","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dee6999346cfd329102b7e2b97a36b88e6e9bf498d4866fa66e27cd5576a0c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-40","l":"Derecognition","u":"/asc/840/30/#40-derecognition","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49fe4c5b659ae1ad6e5622fd9efd3f58303e1b7a178fe71f7dfa48c589df6f9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-40","l":"Lessees","u":"/asc/840/30/#b-40-lessees","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a36a8d99e226c6397ae5c1acc7a669b249cc36fd7aef5d490c01dfd4ff5a71aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-40","l":"Lessors","u":"/asc/840/30/#b-40-lessors","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f47e2c47086bfe5a305087e34dfd0629e591ec8cd6f07200b6b267ddf39b2358","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-45","l":"Other Presentation Matters","u":"/asc/840/30/#45-other-presentation-matters","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8c3e081baa2f353f0c955338ea7b94db8bd357498a528bd7a9326bb4f1227c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-45","l":"Lessees","u":"/asc/840/30/#b-45-lessees","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c123541cb09f11455eefb7d2928f6b2de1eed42c9875cd56b0e39f17d7d8352a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-45","l":"Lessors","u":"/asc/840/30/#b-45-lessors","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd535f61a2eecd70c644e4a337ea5d22abd11dad5f0d264bf6016007d18c12c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-50","l":"Disclosure","u":"/asc/840/30/#50-disclosure","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c3670df42d4f0f24640471e7d04b12440090cae4f91081ec5f87ca1a2d72069","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-50","l":"Lessees","u":"/asc/840/30/#b-50-lessees","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:539c8085953975e75b4f103bfef275553962b66715c08458432307f735504663","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-50","l":"Lessors","u":"/asc/840/30/#b-50-lessors","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a4bedb5d756aca0068633b45091a961a13dbe488679823b07e4bfb5d71590ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/840/30/#55-implementation-guidance-and-illustrations","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:356c6e53935d6c0088efdd0bf97112209f0b368d31315d4246365474645bfe03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-55","l":"Lessees","u":"/asc/840/30/#b-55-lessees","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:244c126c16b45d7074f439b48405cdf199cb10e85cc29c7725e854d2842e63bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-30-55","l":"Lessors","u":"/asc/840/30/#b-55-lessors","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cec97876cef8dcb1dafb6f16760a27ab78efdcfed1f678f8084a1c05a859a4b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-S00","l":"Status","u":"/asc/840/30/#sec-00-status","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ad84a84c9b8516a641443eeb8da366f8d093dabebf95b8e705a84e5616debd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-S35","l":"Subsequent Measurement","u":"/asc/840/30/#sec-35-subsequent-measurement","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08fda17a492099cd1cf0127fda88a4c2fac4146cfa67f3e96e7408c93991547f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-S55","l":"Implementation Guidance and Illustrations","u":"/asc/840/30/#sec-55-implementation-guidance-and-illustrations","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdce7812854056bb6f4c7429502d2beff2bf4d4f5db69e4f8c75a7d4d59e3854","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-30-S99","l":"SEC Materials","u":"/asc/840/30/#sec-99-sec-materials","x":"840-30 Capital Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:480f826a21ab043f92cfa464b2ea07a0a51eb46e210e21ac663167f3a47c0770","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"840-40","l":"Sale-Leaseback Transactions","u":"/asc/840/40/","x":"840 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94125324b633b80a8118a37299bca17e89ce94440eab6cac67a38e18e5650c0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-40-05","l":"Overview and Background","u":"/asc/840/40/#05-overview-and-background","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9d7cf7408e7c4dfb3e10ef0fc113f30006024dcddb1bc3a71d9cda3a7f3813d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-05","l":"Lessees","u":"/asc/840/40/#b-05-lessees","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab0d070b2d0ed61f721f039001287124de7811061e22b2233a3ddab981099689","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-05","l":"Lessors","u":"/asc/840/40/#b-05-lessors","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60fe26c1ceaa16c8e04c264c43c0e3003218a14cfd73b64ad306ffc13a3e741d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-05","l":"Real Estate","u":"/asc/840/40/#b-05-real-estate","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31e28699d911859440554981cd7c799b15ba9f7a1de833518d9571d932eedd4b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-40-15","l":"Scope and Scope Exceptions","u":"/asc/840/40/#15-scope-and-scope-exceptions","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16da65483ee37b0a009cfc746969f3d394fb6aa9b4cbdc496192fa56e8204952","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-15","l":"Lessees","u":"/asc/840/40/#b-15-lessees","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0eb1d233ec22bee5ad747d8832c6a9795dbe775d9abad7a0e25ec6e3b81283c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-15","l":"Lessors","u":"/asc/840/40/#b-15-lessors","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a58ce44da68d02a28ae8074f03db74063342c8deeddb9a1f8b9a4ba9e5c5db5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-15","l":"Real Estate","u":"/asc/840/40/#b-15-real-estate","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:124ee979beb08d83f7aa2da544acae15bb1d75e5745d015eca42c9ce08f96da9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-40-25","l":"Recognition","u":"/asc/840/40/#25-recognition","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f115f8f7e329f1834736c64e05faf2900caec6e56fe510d240e0abebfd66b5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-25","l":"Lessees","u":"/asc/840/40/#b-25-lessees","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03ffe0066a33c72f49f5fdb7397bd4c34eded9a07e3bb849c509ee108e0efadf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-25","l":"Lessors","u":"/asc/840/40/#b-25-lessors","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a10cb6b1c154dd1907db21eb7dcee09ea35fb9968d0d80542c908a26f1c30f8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-25","l":"Real Estate","u":"/asc/840/40/#b-25-real-estate","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37035c5fe25661a6bb4abd997c4608bab3e9f0a2807d65c539e51b4fdd6c0f4b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-40-30","l":"Initial Measurement","u":"/asc/840/40/#30-initial-measurement","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7b5235f26bf2ae6721820e3e11bcec53099e27b24c2d33bca1687bc28b743e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-30","l":"Lessees","u":"/asc/840/40/#b-30-lessees","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32be797deb5fc06faa48e4418af843638464028ef6f8c6199991779655459fb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-40-35","l":"Subsequent Measurement","u":"/asc/840/40/#35-subsequent-measurement","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:919f915be342d8252a6a6af5e1b1d0b87201d7dd28e90415bb88bd5967b6c0b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-35","l":"Lessees","u":"/asc/840/40/#b-35-lessees","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7e0955ed52e71c64cb268d87468f757aa579a2976851b33216f9ea7ecaddfa7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-40-50","l":"Disclosure","u":"/asc/840/40/#50-disclosure","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17ded87c9efa0d5a02b1bcbaf24a23912704af3321ab83cc30289f42b8b52bde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-50","l":"Lessees","u":"/asc/840/40/#b-50-lessees","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcc8ee7464d8f2f95ca115dfb8e8d1aa90d5f1495f24ba2aa8c2e9df11af7ec1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-50","l":"Real Estate","u":"/asc/840/40/#b-50-real-estate","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6379be0023564a7bc509d578329aea4305525dc2e90bdae7a129a087018da1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/840/40/#55-implementation-guidance-and-illustrations","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5a2ce5cd5c082bc443214c411facea31296e4def9cfad177fe6d3431c5d5d02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-40-55","l":"Lessees","u":"/asc/840/40/#b-55-lessees","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f31a6e646c07d16e0df2d7d9e3337dd083c216d22cd6746769f2d3ce52b3e12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-40-S00","l":"Status","u":"/asc/840/40/#sec-00-status","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:651b0a87fc1a0bd5af52bf90b0300c5afdba97202c849b3acc205fdac48e3a0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-40-S55","l":"Implementation Guidance and Illustrations","u":"/asc/840/40/#sec-55-implementation-guidance-and-illustrations","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1613982e1d061e808cf5f60b830596c9f247d7c94d4ac6d2b2527ed427c81157","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-40-S99","l":"SEC Materials","u":"/asc/840/40/#sec-99-sec-materials","x":"840-40 Sale-Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c59aa78f2424318ef6deaa562039dea005b806e7524cec18390970f811005b27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"840-958","l":"Not-for-Profit Entities","u":"/asc/840/958/","x":"840 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cb095876c492c842ad395de8460b8ce0a2dffb066fbaa9709139cf2b9cef007","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-958-05","l":"Overview and Background","u":"/asc/840/958/#05-overview-and-background","x":"840-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:286ded1d0ae5f5460f7b28ad958c7d56136f8e0683d97e60e9329c0b440c7938","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-958-15","l":"Scope and Scope Exceptions","u":"/asc/840/958/#15-scope-and-scope-exceptions","x":"840-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03415676e969136a19cbbea4cc19470e0f7a194b0f1883e5f61de554816855e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-958-55","l":"Implementation Guidance and Illustrations","u":"/asc/840/958/#55-implementation-guidance-and-illustrations","x":"840-958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a93b03cf08065e5e61085c65864de00e5bd29c110030e90c1b4e7737de122d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"840-974","l":"Real Estate—Real Estate Investment Trusts","u":"/asc/840/974/","x":"840 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a710194f94e5951eab85500f28a5cecf00317ed639ef3a02804c1d8232c7c456","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-974-05","l":"Overview and Background","u":"/asc/840/974/#05-overview-and-background","x":"840-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76c9bab2ef0458b12511dc16a4bd1c4f14ce874157c333f3d7c74a1c3a798be3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-974-15","l":"Scope and Scope Exceptions","u":"/asc/840/974/#15-scope-and-scope-exceptions","x":"840-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a61226fe8ad77c36e8cb2cc4cbcc32add6fd007881bb7ab5d5d570539771b7ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-974-25","l":"Recognition","u":"/asc/840/974/#25-recognition","x":"840-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0421ff374c9a85c5382c9dfb467b1db584cbb334bae447271c30b4590a3e549","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"840-978","l":"Real Estate—Time-Sharing Activities","u":"/asc/840/978/","x":"840 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94ba643f15b4b6ebe393b4f8fdfeceb8fb364ada9f256371d835abb8bdc9b7fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-978-05","l":"Overview and Background","u":"/asc/840/978/#05-overview-and-background","x":"840-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca076eb89b677231a0332846d59b9d02be05c09d3bffcba79774e2e8232ac59d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-978-15","l":"Scope and Scope Exceptions","u":"/asc/840/978/#15-scope-and-scope-exceptions","x":"840-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7533db7b1503235d009bc27a34dc544239c27a15b4c70f5acb9d13cca5dffb4e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"840-978-15","l":"Overall Guidance","u":"/asc/840/978/#h-15-overall-guidance","x":"840-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6fce9e24541964fdae40f301e276e2a93ba834dc83097b8fe8fe9a8376662af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-978-25","l":"Recognition","u":"/asc/840/978/#25-recognition","x":"840-978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a47e408dc1d604a39ee13de230a84a1e2f8b558aaf2740e8ef3f3ba8e2137e27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"840-980","l":"Regulated Operations","u":"/asc/840/980/","x":"840 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94b027833b7edba9f1e9b0bb59f2b5f27c3a8bf80a3d50f1477656da7d0079cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-980-05","l":"Overview and Background","u":"/asc/840/980/#05-overview-and-background","x":"840-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1eddd0c6be33ba52341d627aad63b726b8f015223ab359bcb680dcfed2427956","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-980-15","l":"Scope and Scope Exceptions","u":"/asc/840/980/#15-scope-and-scope-exceptions","x":"840-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6200368d0c65fdaf480de4b85138f40214292f365897161d68aabf720f55489a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-980-25","l":"Recognition","u":"/asc/840/980/#25-recognition","x":"840-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e8c5a67cd03aba5e0d81fd2c50b9d8767a6f7b6f4b8194104174a2a4e513dee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-980-35","l":"Subsequent Measurement","u":"/asc/840/980/#35-subsequent-measurement","x":"840-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d303e9b32446a6c3c6373ddc1c070509d58f33ce83e457f2d5262b676b568464","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-980-45","l":"Other Presentation Matters","u":"/asc/840/980/#45-other-presentation-matters","x":"840-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:152bc0a3a6427c4fa76db6788a4d444a6f54f0a4e9dcac8fdcb8cd4f7b976c35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"840-980-55","l":"Implementation Guidance and Illustrations","u":"/asc/840/980/#55-implementation-guidance-and-illustrations","x":"840-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f15f95ffbc5bb40ae055b537da05f977eaa2ca80f2734d7b3e545e10db016f1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"842-10","l":"Overall","u":"/asc/842/10/","x":"842 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46d4017af0924cb8dc6a01b498cbff9fb763ad6c350d6c37704a17379f5fd7ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-10-05","l":"Overview and Background","u":"/asc/842/10/#05-overview-and-background","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63b49b715317a195f2d10f618f205fdb56c4b82c2f08a06894270385de0459f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-10-10","l":"Objectives","u":"/asc/842/10/#10-objectives","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a484c4d7b7d9e25fdb03b9c495e69dd63a7141e883503726a154d6259053349","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-10-15","l":"Scope and Scope Exceptions","u":"/asc/842/10/#15-scope-and-scope-exceptions","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bf74e0a5ef03e30534ce2430ee59c38fc565ac96fe88e6995a85a512bb7b5ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-15","l":"Identifying a Lease","u":"/asc/842/10/#h-15-identifying-a-lease","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:211c5744b47f89b94976327dc90fa93c8cc0d742ef0776e9fbc4835b8e2f8eab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-15","l":"Separating Components of a Contract","u":"/asc/842/10/#h-15-separating-components-of-a-contract","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c46f6077dbb616fb5585b33b50c53ada54b95c85ec209e38a4dcf49dc7ad7d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-15","l":"Other Considerations","u":"/asc/842/10/#h-15-other-considerations","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c45aabb9390c4a713fd0546f5224794350d7fb1a0eb4b1e1216ef7d3b8809344","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-10-25","l":"Recognition","u":"/asc/842/10/#25-recognition","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22cc3f45cbde1f4513eff3537154795fff8edd4b6585630dbfd869e169274913","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-25","l":"Lease Classification","u":"/asc/842/10/#h-25-lease-classification","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8dd36c5d205f38206743f99cda02f090e31991db191f1fd14fa8bced201473c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-25","l":"Lease Modifications","u":"/asc/842/10/#h-25-lease-modifications","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20afcfe9a1901a5c768184a8633c7e950e8bd456f0b8ced5e88765b23d86bf3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-25","l":"Contract Combinations","u":"/asc/842/10/#h-25-contract-combinations","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b39159c8034dd10ce3b8ed97f9922aaa26b6c46f13d0bab3db59dacc7abbc41c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-10-30","l":"Initial Measurement","u":"/asc/842/10/#30-initial-measurement","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72b733c261e8d1f1dc313b4794ce75192ee51a9cdbdd47a1429fb0162f33eb94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-30","l":"Lease Term and Purchase Options","u":"/asc/842/10/#h-30-lease-term-and-purchase-options","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:990dfcb26ebbf9cabbfca8c1ea85ee6902f66d4808dfde98aaeee44a0fd344f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-30","l":"Initial Measurement of the Lease Payments","u":"/asc/842/10/#h-30-initial-measurement-of-the-lease-payments","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74fabe34ce77df2ce442e130159fcec2cd7778259a733cdde79d9e64ec27bb9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-10-35","l":"Subsequent Measurement","u":"/asc/842/10/#35-subsequent-measurement","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4385026eb8b67e7b68a5db252e6db5f771d6f02185b88e51393a2d962d935455","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-35","l":"Lease Term and Purchase Options","u":"/asc/842/10/#h-35-lease-term-and-purchase-options","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04e0bba4708759cdac1479d1dd9e37c48e207b424faa660ee17108d41dbaef11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-35","l":"Subsequent Measurement of the Lease Payments","u":"/asc/842/10/#h-35-subsequent-measurement-of-the-lease-payments","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4fb51801df1589901f3603b23370c497b0e8ad3d10f75dcd191d5d667ae9d7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/842/10/#55-implementation-guidance-and-illustrations","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2edb127078cb31968daebb071e52145a1669c4b6e9244b41b59e0c9631c4638","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-55","l":"Implementation Guidance","u":"/asc/842/10/#h-55-implementation-guidance","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:995bcbe33f817eafe0a2f5a089a0af065cd4bac36346654a7733ab9d55a33f29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-55","l":"Illustrations","u":"/asc/842/10/#h-55-illustrations","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70b43aabc7d6003e8a7d4efd6034b4ef6bac40b7b1c8b059764684d701e89492","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-10-65","l":"Transition and Open Effective Date Information","u":"/asc/842/10/#65-transition-and-open-effective-date-information","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b1a0583ffe9d8553599049deea457c32fa17168e516c0272fe1818517702559","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-65","l":"Transition Related to Accounting Standards Updates No. 2016-02, <em class=\"ph i\">Leases (Topic 842)</em>, No. 2018-01, <em class=\"ph i\">Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842,</em> No. 2018-10, <em class=\"ph i\">Codification Improvements to Topic 842, Leases,</em> No. 2018-11, <em class=\"ph i\">Leases (Topic 842): Targeted Improvements,</em> No. 2018-20, <em class=\"ph i\">Leases (Topic 842): Narrow-Scope Improvements for Lessors,</em> No. 2019-01, <em class=\"ph i\">Leases (Topic 842): Codification Improvements</em>, No. 2019-10, <em class=\"ph i\">Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), Leases (Topic 842): Effective Dates</em>, No. 2020-05, <em class=\"ph i\">Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities</em>, No. 2021-05, <em class=\"ph i\">Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments</em>, No. 2021-09, <em class=\"ph i\">Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities</em>, and No. 2023-01, <em class=\"ph i\">Leases (Topic 842): Common Control Arrangements</em>","u":"/asc/842/10/#h-65-transition-related-to-accounting-standards-updates-no-2016-02-em-class-ph-i-leases-topic-842-em-no-2018-01-em-class-ph-i-leases-topic-842-land-easement-practical-expedient-for-transition-to-topic-842-em-no-2018-10-em-class-ph-i-codification-improvements-to-topic-842-leases-em-no-2018-11-em-class-ph-i-leases-topic-842-targeted-improvements-em-no-2018-20-em-class-ph-i-leases-topic-842-narrow-scope-improvements-for-lessors-em-no-2019-01-em-class-ph-i-leases-topic-842-codification-improvements-em-no-2019-10-em-class-ph-i-financial-instruments-credit-losses-topic-326-derivatives-and-hedging-topic-815-leases-topic-842-effective-dates-em-no-2020-05-em-class-ph-i-revenue-from-contracts-with-customers-topic-606-and-leases-topic-842-effective-dates-for-certain-entities-em-no-2021-05-em-class-ph-i-leases-topic-842-lessors-certain-leases-with-variable-lease-payments-em-no-2021-09-em-class-ph-i-leases-topic-842-discount-rate-for-lessees-that-are-not-public-business-entities-em-and-no-2023-01-em-class-ph-i-leases-topic-842-common-control-arrangements-em-","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5040116482723009d15e3cda0c1303ceb5dfec9a85d43c0cdc3294a3ff7d7966","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-10-S00","l":"Status","u":"/asc/842/10/#sec-00-status","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4558cbe148047b9550b4a282229725f647626b860fb51f4095b0f60bc86bb1e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-10-S65","l":"Transition and Open Effective Date Information","u":"/asc/842/10/#sec-65-transition-and-open-effective-date-information","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aaed44e2bfd5640c140da6e4214e89d9b3dde90113f08ac1bb31d6d10ce4f108","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-10-S65","l":"SEC Staff Guidance","u":"/asc/842/10/#h-S65-sec-staff-guidance","x":"842-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ae4061fe7446395696e7bab2757ea0408eed79d665be24ac67225c41a705a0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"842-20","l":"Lessee","u":"/asc/842/20/","x":"842 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e70498c60fc84e0e0f0641fdc72c1d9d6f9418aa1054a9322431815fe7a6441","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-20-05","l":"Overview and Background","u":"/asc/842/20/#05-overview-and-background","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14580148714376221545b2dc1f8eb8ec48c4fc57fadd77dc068b10d9d31f46e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-20-15","l":"Scope and Scope Exceptions","u":"/asc/842/20/#15-scope-and-scope-exceptions","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51dbcbd0ed2fed929017b07365e3c437000accb544cfcfec8706437cbc955403","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-20-25","l":"Recognition","u":"/asc/842/20/#25-recognition","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dde332dad69fa8700b75af84abd7eef117c08f1f53cd116fc093c01a40d054c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-25","l":"Short-Term Leases","u":"/asc/842/20/#h-25-short-term-leases","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e4f341e7967c8c7301d1abab45cd19ecb055a205b9bad4b2b91f08c08341248","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-25","l":"Finance Leases","u":"/asc/842/20/#h-25-finance-leases","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95bddb5794ed69679b4ebe4be9f90cd8e6092eecfa9bb575d16480e9e9e4462c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-25","l":"Operating Leases","u":"/asc/842/20/#h-25-operating-leases","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e58cc9a1390bfe0891fea2277e38c803fbe6dbb9d133ff72a6498504bd6aa40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-20-30","l":"Initial Measurement","u":"/asc/842/20/#30-initial-measurement","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1ce752ad0f06b861057f3d0d84302a3d3d3fefca51005f41f15c34c8c578a66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-30","l":"Discount Rate for the Lease","u":"/asc/842/20/#h-30-discount-rate-for-the-lease","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:092bd5131ef6f31442b3f1dc86f562de7620335c724a992e1be50cefe7192a46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-30","l":"Initial Measurement of the Right-of-Use Asset","u":"/asc/842/20/#h-30-initial-measurement-of-the-right-of-use-asset","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afb5b91ca82c897b663d7d7cbbef581812244b98fae2789eba736ea7f446e072","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-20-35","l":"Subsequent Measurement","u":"/asc/842/20/#35-subsequent-measurement","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c65071ab94db6f03bc6574fb8aab3daa7cf4a20f9e1a78367ab5188a15d435da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-35","l":"Remeasurement of the Lease Liability","u":"/asc/842/20/#h-35-remeasurement-of-the-lease-liability","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db0ad2b02a222297aa8478616f61887d8dfb1b56cce55958a852efe8bd2b0323","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-35","l":"Amortization of the Right-of-Use Asset for a Finance Lease","u":"/asc/842/20/#h-35-amortization-of-the-right-of-use-asset-for-a-finance-lease","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1eb6ad6f6ddd45c9a2718dca6572b186add3ec396437d0b859029e2b991bf33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-35","l":"Impairment of a Right-of-Use Asset","u":"/asc/842/20/#h-35-impairment-of-a-right-of-use-asset","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6066dde9dfc0d4ebc234d53458d41e82867eccaffaf8c7599bdd73f3bf43b1f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-35","l":"Amortization of Leasehold Improvements","u":"/asc/842/20/#h-35-amortization-of-leasehold-improvements","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f30b24426c060c364af40125ac2bc358efa6d13db1a9c527660d89e36fdcba01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-35","l":"Subleases","u":"/asc/842/20/#h-35-subleases","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edde318691c21e57a2f88a65e22c49c8ce24c3f969451393bc4cb96106720a52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-20-40","l":"Derecognition","u":"/asc/842/20/#40-derecognition","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1af06fd8c9d591eeb84fa2cc1288e08de7dd130b6b3baee6222d733b4ead7193","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-40","l":"Lease Termination","u":"/asc/842/20/#h-40-lease-termination","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f178f38aeb7269d9e62f968c96b9b091a77a74aecd47657812c0ad52f98d536f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-40","l":"Subleases","u":"/asc/842/20/#h-40-subleases","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf4f552bd52e81316ec8b9a8205966a04b8c3c8d54dfe4c85143b9b3db6e0791","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-20-45","l":"Other Presentation Matters","u":"/asc/842/20/#45-other-presentation-matters","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cb41f7c628b9a229c5d954fa71670d1b42e0538f4f626e074c87dafc82cdbde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-45","l":"Statement of Financial Position","u":"/asc/842/20/#h-45-statement-of-financial-position","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4422229fc0387239be6c4f3b88b4f7f212fef20d5774e1a8d99b2dda2ba8aff3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-45","l":"Statement of Comprehensive Income","u":"/asc/842/20/#h-45-statement-of-comprehensive-income","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85d984e56782d3191d478406600d670accb4e3b4eaa4ae6d42550ba123f11cd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-45","l":"Statement of Cash Flows","u":"/asc/842/20/#h-45-statement-of-cash-flows","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b1cb9f3971eb8e65649c5220f362786e5625bcc77d49fad6ccadf82fa919948","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-20-50","l":"Disclosure","u":"/asc/842/20/#50-disclosure","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30bac63311417f5bdc2a40529ee25bad3875ec0ae21b3ab76739b409833f2b64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/842/20/#55-implementation-guidance-and-illustrations","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b533837d1f853a4bcc52b187778e0a2116d022b77895f7d6a91a44eb3c104e03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-55","l":"Implementation Guidance","u":"/asc/842/20/#h-55-implementation-guidance","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:444e4c9a871a2e4cbfa22ce0ea80f2dfddcd9bf52c0f9b0c1b22180d1f2c8dcb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-20-55","l":"Illustrations","u":"/asc/842/20/#h-55-illustrations","x":"842-20 Lessee","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72a5b0e3d957a3e89ccc5673a9d1ec172b895ae12323d9646440770b92c0d179","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"842-30","l":"Lessor","u":"/asc/842/30/","x":"842 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dcce742de4dc60170a235c39c7c0946d4ec768514c7dff2e4091a6958479f4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-30-05","l":"Overview and Background","u":"/asc/842/30/#05-overview-and-background","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffdf81fb8a97045907b6f64a27a1d428a707c695997ce2d18e07647d45901587","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-30-15","l":"Scope and Scope Exceptions","u":"/asc/842/30/#15-scope-and-scope-exceptions","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3012b243097b312860b23f1c8f2bbe2186f11d86ba7ae3b849ff740e1ccb7adb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-30-25","l":"Recognition","u":"/asc/842/30/#25-recognition","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa12ffe6fb31ec513e832ffe69353975faf57e6d2fd5c65c50de4d38ec3f8a5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-25","l":"Sales-Type Leases","u":"/asc/842/30/#h-25-sales-type-leases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8c07759097fb5d3723fe845aeaf42e32832f7b08f6c545ec7f4f1d1e91d8ffe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-25","l":"Direct Financing Leases","u":"/asc/842/30/#h-25-direct-financing-leases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ccb0188568003a0a4628a79fbc5493a013131fd0094fad1a21aa7382ba4e7e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-25","l":"Operating Leases","u":"/asc/842/30/#h-25-operating-leases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e238519c2e4cf0f0b65e662144d1172df2cabe445dbf567e32ad916f19476b33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-30-30","l":"Initial Measurement","u":"/asc/842/30/#30-initial-measurement","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:522f3cfeaa2b2ff922040d428ab42baa932f445434796db29fdc781516dc178b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-30","l":"Sales-Type and Direct Financing Leases","u":"/asc/842/30/#h-30-sales-type-and-direct-financing-leases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39aac6c2f2ceabbd61ccb733620e7ca06b519ebd8a0bea6f25c1aed9082db1f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-30","l":"Operating Leases","u":"/asc/842/30/#h-30-operating-leases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c04839ac03be619270c3f56380c2e3a44c9bacda3ff850f84076df14f821e607","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-30-35","l":"Subsequent Measurement","u":"/asc/842/30/#35-subsequent-measurement","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef6568793c1553572214cf923f67d0e4f7ffdc83d588ca1ccd4af13792c1ee80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-35","l":"Sales-Type and Direct Financing Leases","u":"/asc/842/30/#h-35-sales-type-and-direct-financing-leases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f0e44f2e0adcb1286c178b59c48e8ec17e61339a09a636ebe665f9e60fed8f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-35","l":"Operating Leases","u":"/asc/842/30/#h-35-operating-leases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:361ef912d875520c3dd440940ee9bf245d74a6be2bab8bb72c00cbb48d6369ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-35","l":"Subleases","u":"/asc/842/30/#h-35-subleases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9479d55404337638618a42d7556b6f4ca1c39baa0fee0b9dbafbc44d47a77254","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-30-40","l":"Derecognition","u":"/asc/842/30/#40-derecognition","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76ce8dd05ff004ef6279ad56eb39febac3805f37e9c6efaacb8a276929878c2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-40","l":"Sales-Type and Direct Financing Leases","u":"/asc/842/30/#h-40-sales-type-and-direct-financing-leases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d51b3ff55e69a4e35b26be2ecda68b3dcba4a4b8a81c22501c601f1ae52db35b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-30-45","l":"Other Presentation Matters","u":"/asc/842/30/#45-other-presentation-matters","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:953c457c03e81a7b0df644effe8440d2ebfdb3440a698c6845942b6ccb57fe94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-45","l":"Sales-Type and Direct Financing Leases","u":"/asc/842/30/#h-45-sales-type-and-direct-financing-leases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b7ed5545ef4ff1c32aa4eb7934f3197d191b5e3fa0bfb77750924144bcc380d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-45","l":"Operating Leases","u":"/asc/842/30/#h-45-operating-leases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab025733a539b846f51f03b2c68ac3b051b8f7ba87ce55c8b7a882f06e23f2de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-30-50","l":"Disclosure","u":"/asc/842/30/#50-disclosure","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6b0cb61f8f842f871cfa2ef00aad7473210a9fc373897d022edfed42028affe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-50","l":"Sales-Type and Direct Financing Leases","u":"/asc/842/30/#h-50-sales-type-and-direct-financing-leases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e12e8e2729cf503bcf028a999607dbf19a9ee15ca5817434f9a222433cef886c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-50","l":"Operating Leases","u":"/asc/842/30/#h-50-operating-leases","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62e85a436bea4b0caee311387d38c0abd43d4964b7049900b916279ac37a0322","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-50","l":"Separating Components of a Contract","u":"/asc/842/30/#h-50-separating-components-of-a-contract","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec41dfb02d0f9f3651c459f0f610cb2a06fcfa2fdb08f01c5286cc6078ded1de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/842/30/#55-implementation-guidance-and-illustrations","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:283c0d43ebd34026e9c0ee4460124be8491c353ddce14dd80d275a4a09675aab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-55","l":"Implementation Guidance","u":"/asc/842/30/#h-55-implementation-guidance","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c37faa68c034f43a7c9e96474d45196f7206eaa5fba5afa043a80ba263da667c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-30-55","l":"Illustrations","u":"/asc/842/30/#h-55-illustrations","x":"842-30 Lessor","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86bbd779b8bb3162546fbcf03564af26dc8c6ca30c5e55b0006809d92971ae48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"842-40","l":"Sale and Leaseback Transactions","u":"/asc/842/40/","x":"842 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79e078ae4a554a971e64ab5f4689351ac10a07c48c98af455df3c3b4283ca33a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-40-05","l":"Overview and Background","u":"/asc/842/40/#05-overview-and-background","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13976927a4de0e8ef9bd9ae618f17f1d38ee71da9a3850ee512401ca55eed264","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-40-15","l":"Scope and Scope Exceptions","u":"/asc/842/40/#15-scope-and-scope-exceptions","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fb8fd926645ef440cfd7a51ea988785d4884193bd108dca065a1586b4c2abf0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-40-25","l":"Recognition","u":"/asc/842/40/#25-recognition","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:953a769cf184f208ba4dd55c909f3c3ab126f7ad0b29584c0a2ee6770b672a4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-40-25","l":"Determining Whether the Transfer of the Asset Is a Sale","u":"/asc/842/40/#h-25-determining-whether-the-transfer-of-the-asset-is-a-sale","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a8817a361fee509e62e0e7eee5e1c54d8b05805553274872206df19b98a9cbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-40-25","l":"Transfer of the Asset Is a Sale","u":"/asc/842/40/#h-25-transfer-of-the-asset-is-a-sale","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d539547d184c0638b9eb97c407543390997e89278cc0646760d8eaad9b47ecae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-40-25","l":"Transfer of the Asset Is Not a Sale","u":"/asc/842/40/#h-25-transfer-of-the-asset-is-not-a-sale","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1391d1c6d6605264a16ba9a018ff7073fcf0f139315c573306a6bc405fefd291","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-40-30","l":"Initial Measurement","u":"/asc/842/40/#30-initial-measurement","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83dc4178adb06927c8b807e67322f17e4ddceec7c2b5593316909dc8d104448e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-40-30","l":"Transfer of the Asset Is a Sale","u":"/asc/842/40/#h-30-transfer-of-the-asset-is-a-sale","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4b1201f9cd35bd6aa86d53b4eacc0f40b42fedc31adce73c37c46702546b527","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-40-30","l":"Transfer of the Asset Is Not a Sale","u":"/asc/842/40/#h-30-transfer-of-the-asset-is-not-a-sale","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc748247fb957fb1ba22959541ec593f4756fa5034288a196fb4d0c7c6371d3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-40-50","l":"Disclosure","u":"/asc/842/40/#50-disclosure","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdeb72d063e9adc695a33185ca5a321923cd36944d6b999d7f3b131a9df15258","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/842/40/#55-implementation-guidance-and-illustrations","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f33d5a596fb28decbdf3231fc1780bcd8a9e61d337c053482bd5f3d9a12c128b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-40-55","l":"Implementation Guidance","u":"/asc/842/40/#h-55-implementation-guidance","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2d7ff5601c728edf86af237052504f808839d7c3e4cc2500971c89356c87bcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-40-55","l":"Illustrations","u":"/asc/842/40/#h-55-illustrations","x":"842-40 Sale and Leaseback Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e98f98ec29a0866893a5e3fab35b6c39f33d69892d894a3f1e603d1b959360c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"842-50","l":"Leveraged Lease Arrangements","u":"/asc/842/50/","x":"842 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23bde6de4b3d2c2b339a632dbd6999f43590db60d6768d17b83e06ac92367828","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-50-05","l":"Overview and Background","u":"/asc/842/50/#05-overview-and-background","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04cb4eb794a59f07eeb29a951319192787878eece494885ed03e492a649ff910","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-50-15","l":"Scope and Scope Exceptions","u":"/asc/842/50/#15-scope-and-scope-exceptions","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b72ccda414e854af462aa1d1be50d5c7989adb26a5845bcc7f1570e5e045d4e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-50-25","l":"Recognition","u":"/asc/842/50/#25-recognition","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:435ab5a67a384ba63ad7100030efaea27951f8bfeaa5023021afcb123ee95f4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-50-25","l":"Leveraged Lease Acquired in a Business Combination or an Acquisition by a Not-for-Profit Entity","u":"/asc/842/50/#h-25-leveraged-lease-acquired-in-a-business-combination-or-an-acquisition-by-a-not-for-profit-entity","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe40481af79ea6989a54f54116f872695cb595885bc384fa0fedc65266f6d4ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-50-30","l":"Initial Measurement","u":"/asc/842/50/#30-initial-measurement","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68441410be4e6f90f29972854f98254907abe8c16da204fbda23dc6735b75470","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-50-30","l":"Leveraged Lease Acquired in a Business Combination or an Acquisition by a Not-for-Profit Entity","u":"/asc/842/50/#h-30-leveraged-lease-acquired-in-a-business-combination-or-an-acquisition-by-a-not-for-profit-entity","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd22af06fef378158aef544932c52f38238daa655e6b6aba822945ee7fac1d47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-50-35","l":"Subsequent Measurement","u":"/asc/842/50/#35-subsequent-measurement","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c8a9c80ffe60f7d2bce7d1c89058cf38c57ac71b79724339f64d34c488d0d18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-50-35","l":"Leveraged Lease Acquired in a Business Combination or an Acquisition by a Not-for-Profit Entity","u":"/asc/842/50/#h-35-leveraged-lease-acquired-in-a-business-combination-or-an-acquisition-by-a-not-for-profit-entity","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08ae083c2b9a12da894a547c24a12b92746d2045b291aef0dd9a9cb1bf473fba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-50-35","l":"Income Recognition on a Leveraged Lease","u":"/asc/842/50/#h-35-income-recognition-on-a-leveraged-lease","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bdf3b6260b3af9798fa7535c26aec55b5765d8a18f4cd3bb84b5c13eab51bb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-50-35","l":"Effect of Alternative Minimum Tax","u":"/asc/842/50/#h-35-effect-of-alternative-minimum-tax","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1354af78e79f56700db55fd3cdeca20751153024eb9cfa707672de5ae111fb37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-50-35","l":"Transfer of Minimum Rental Payments","u":"/asc/842/50/#h-35-transfer-of-minimum-rental-payments","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae8192bbebadc6d69bfc0b93d9686a8eba62d8cd1543fbf718da8995bb2304a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-50-45","l":"Other Presentation Matters","u":"/asc/842/50/#45-other-presentation-matters","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a93a77436a43c34876296e12fb1ccbd532cbd45a4d7dab7ebd05db2a9df03ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-50-45","l":"Income Taxes and Leveraged Leases","u":"/asc/842/50/#h-45-income-taxes-and-leveraged-leases","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48d445072ada0bb90e918ba389c2fcd90f253cedcfc3e8cee8fe6962e563c11f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-50-50","l":"Disclosure","u":"/asc/842/50/#50-disclosure","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21bd5f830b38fe69968a406a02c166d2c557153f32e49ee8bea05a211205c0b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-50-55","l":"Implementation Guidance and Illustrations","u":"/asc/842/50/#55-implementation-guidance-and-illustrations","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6adea4266b7b9ae03a53e716cb9c30434a55a218be65ad45a3df7b061c1f85b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-50-55","l":"Implementation Guidance","u":"/asc/842/50/#h-55-implementation-guidance","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51c34b9f9319887ad9cfc31fc87e17a910d2dff6ef98d6007e86e83af6d78f3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-50-55","l":"Illustrations","u":"/asc/842/50/#h-55-illustrations","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:747ac5ba193e7267b085288e11eedf434547681a8e9c34c25d4810fd74c77a49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-50-S00","l":"Status","u":"/asc/842/50/#sec-00-status","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02fda4d1d9686f58592c3ec837dd438a1a5c600b867d207fd446d7bc6b9a9356","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-50-S35","l":"Subsequent Measurement","u":"/asc/842/50/#sec-35-subsequent-measurement","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb9b525cc4c38ad19bcc935266ca4c1cd0414be3ba9986245a22885846a5d43f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-50-S35","l":"Effect of a Change in Tax Law or Rates on Leveraged Leases","u":"/asc/842/50/#h-S35-effect-of-a-change-in-tax-law-or-rates-on-leveraged-leases","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bda2c4be6ff4ca7aa7338ded0bef851fcb04cf370607e001a074c78852c4a5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-50-S99","l":"SEC Materials","u":"/asc/842/50/#sec-99-sec-materials","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6f82f3ff3a47dd3246d61884c997dc64bcaea1404d2c99f21396d9551c66049","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-50-S99","l":"SEC Staff Guidance","u":"/asc/842/50/#h-S99-sec-staff-guidance","x":"842-50 Leveraged Lease Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7bfca305c54a0d1a1a5de22f37d59f3e828f87bb4924811ab14650c6fee6245","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"842-974","l":"Real Estate—Real Estate Investment Trusts","u":"/asc/842/974/","x":"842 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dddf514150c5c8d3ab38569153b55df52ff00a32b1395448bf1e58a572941abf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-974-05","l":"Overview and Background","u":"/asc/842/974/#05-overview-and-background","x":"842-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb8695fd9fe674f8ba26e1ba49bf24d9bb23d99752b78e71dac9e43c1b6577d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-974-15","l":"Scope and Scope Exceptions","u":"/asc/842/974/#15-scope-and-scope-exceptions","x":"842-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d893e6b5482a713842f2f32bb1079949060dfe7168ef80391e8de1ed27a8844f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-974-15","l":"Overall Guidance","u":"/asc/842/974/#h-15-overall-guidance","x":"842-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9fb027c557df8763034d6bf01f0df4ba999c21cb30e750375748e8951a25445","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-974-25","l":"Recognition","u":"/asc/842/974/#25-recognition","x":"842-974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e3ecbe4c6734230604d3267ff0e4139c31ee3e7b6146d6d03847754a3601eae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"842-980","l":"Regulated Operations","u":"/asc/842/980/","x":"842 Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:797c3a3f71e168e873b19027bebdfb280fa7ac2663eee127a67b8e7986d82be9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-980-05","l":"Overview and Background","u":"/asc/842/980/#05-overview-and-background","x":"842-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5112997db053f496d0279f74ff82bdb674dac8f55fe97783d3e601e8bdb323b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-980-15","l":"Scope and Scope Exceptions","u":"/asc/842/980/#15-scope-and-scope-exceptions","x":"842-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c0823bf0468f96720c84e4fea1c869349bac79a51be377a6d6c8ed63e4b9187","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-980-15","l":"Overall Guidance","u":"/asc/842/980/#h-15-overall-guidance","x":"842-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c672b6bd7270becac41772105f894f80195cdbc464c0bb7ab980a4ad1a24ab8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-980-25","l":"Recognition","u":"/asc/842/980/#25-recognition","x":"842-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40918a697d1e1aa165bec3141ce65d95e812bcde077e49c76817144ff0407b67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-980-25","l":"Sale and Leaseback Transactions","u":"/asc/842/980/#h-25-sale-and-leaseback-transactions","x":"842-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b87801eb3d6c086264468a7afdc8f9f9c400371dd5eaac6d284700d9e791054b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-980-35","l":"Subsequent Measurement","u":"/asc/842/980/#35-subsequent-measurement","x":"842-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:085dca1b0b5a5525c9e12541082c96382851bd4c05bb3c1998d242a7699f4196","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-980-35","l":"Sale and Leaseback Transactions","u":"/asc/842/980/#h-35-sale-and-leaseback-transactions","x":"842-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aafdac762260af868cff56f736b6648c2e443a3ee0ac9f8ef767e351db99c00f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-980-45","l":"Other Presentation Matters","u":"/asc/842/980/#45-other-presentation-matters","x":"842-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:323179e80a694ec4b54c2a6ce34e6787f56c7bd30ecb2da832b0df5a78cc2de6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-980-45","l":"Treatment of Leases for Rate-Making Purposes","u":"/asc/842/980/#h-45-treatment-of-leases-for-rate-making-purposes","x":"842-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c34ed2b05aa78c8d2f2669b5a4b373aa069cd156e276fea97929995ac4c7d844","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"842-980-55","l":"Implementation Guidance and Illustrations","u":"/asc/842/980/#55-implementation-guidance-and-illustrations","x":"842-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbc4c112d957dcfda60e38c39e95119e7eb100d3f0cdf00ff447aad0b221d8e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"842-980-55","l":"Implementation Guidance","u":"/asc/842/980/#h-55-implementation-guidance","x":"842-980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6f8b33d7967827ab1bfed8e0fab568d54fc1b0832e1a777b865a711d2577b6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"845-10","l":"Overall","u":"/asc/845/10/","x":"845 Nonmonetary Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e80f3e8ef5e4c144a23acd208520b62fd3f15359c9fff6f84115d54a18efc55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-10-05","l":"Overview and Background","u":"/asc/845/10/#05-overview-and-background","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c30a8526cbe2f9fd1999dc6ce7aa0f34204772350973d5619e2b09ceca583b85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-05","l":"Nonreciprocal Transfers with Owners","u":"/asc/845/10/#h-05-nonreciprocal-transfers-with-owners","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b65effd0ad3b31272e517a2d8499509ff7efa8e5d08139ed2c14a5934d17528","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-05","l":"Nonreciprocal Transfers with Other than Owners","u":"/asc/845/10/#h-05-nonreciprocal-transfers-with-other-than-owners","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:581247259ed134f2231a4beee40512b9340c0cf7b50cdfff5d2620a2e05eaa15","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-05","l":"Nonmonetary Exchanges","u":"/asc/845/10/#h-05-nonmonetary-exchanges","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fffc248cf6a23fc46146c94509e64530e94e7c5fdb43b50c075aaca57a92c1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-05","l":"Other Considerations","u":"/asc/845/10/#h-05-other-considerations","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9d599a6a9aa0c11b31a31f7958c39781d46b81434015fac35336e5f7b1400a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-05","l":"Purchases and Sales of Inventory with the Same Counterparty","u":"/asc/845/10/#b-05-purchases-and-sales-of-inventory-with-the-same-counterparty","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f59155b6c947e00e33221563b7290913faa76a2786e7f37a9636e95700b50baf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-05","l":"Barter Transactions","u":"/asc/845/10/#b-05-barter-transactions","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88d0acee920e5291b6b814057cb2a40e59e291d27900f59e04a2447aa0bb0745","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-05","l":"Exchanges Involving Monetary Consideration","u":"/asc/845/10/#b-05-exchanges-involving-monetary-consideration","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ed89747f282eb97be32c127213d5c219a675b5a0dc68139543aea625f2d2474","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-05","l":"Exchanges of a Nonfinancial Asset for a Noncontrolling Ownership Interest","u":"/asc/845/10/#b-05-exchanges-of-a-nonfinancial-asset-for-a-noncontrolling-ownership-interest","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6c9feba1f4e55fe8ac09be208ff6a65238d0926f356b3cc0e3997230abafe9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-10-15","l":"Scope and Scope Exceptions","u":"/asc/845/10/#15-scope-and-scope-exceptions","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c31d84262838d62f36501df0366b87bccc5b21193dcfc41b2fde2e6423637de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-15","l":"Overall Guidance","u":"/asc/845/10/#h-15-overall-guidance","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:244ecac2f4d3b302c8977a88824641bbf6c43b0717cb22ed756a3327a14c5709","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-15","l":"Entities","u":"/asc/845/10/#h-15-entities","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:309ad50b053442fc884d24d7bccca03e3399be546fc33d0125f927a632293a05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-15","l":"Transactions","u":"/asc/845/10/#h-15-transactions","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b45596eea24b38a4a6794fe4ff96ad58d58083749a4fc971297e46a85d2f6972","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-15","l":"Purchases and Sales of Inventory with the Same Counterparty","u":"/asc/845/10/#b-15-purchases-and-sales-of-inventory-with-the-same-counterparty","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16313e94bbfb60f618c88625069b62697d9dcbd79cb0078c150d925c0f5637bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-15","l":"Barter Transactions","u":"/asc/845/10/#b-15-barter-transactions","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a768db9cfadee56148f10c40494a103f64de0bd29d247a6ef017118e75ad4e71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-15","l":"Exchanges Involving Monetary Consideration","u":"/asc/845/10/#b-15-exchanges-involving-monetary-consideration","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26275da9d9f82b04e5fe76371eb9866fe8c349d4a6be0e48ec4afb3b47440565","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-15","l":"Exchanges of a Nonfinancial Asset for a Noncontrolling Ownership Interest","u":"/asc/845/10/#b-15-exchanges-of-a-nonfinancial-asset-for-a-noncontrolling-ownership-interest","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e584879d5d6b8684b14003981931772234d6e3242c1f5a89d5870116315530e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-10-25","l":"Recognition","u":"/asc/845/10/#25-recognition","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b2693fffc09b19e83c15f67a1dbb7bd784db8acbcdca4c50c96fd5db16e0152","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-25","l":"Basic Principle","u":"/asc/845/10/#h-25-basic-principle","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:605d2eb88200e4cc95c3f7a361fa451ed914b73b95ed28ffed7d252530fd4c90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-25","l":"Spinoffs or Other Distributions of Loans Receivable to Shareholders","u":"/asc/845/10/#h-25-spinoffs-or-other-distributions-of-loans-receivable-to-shareholders","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab3471c1c8cc9f82621b1a3561d07631910272b197a8500a5baed64c795755a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-25","l":"Purchases and Sales of Inventory with the Same Counterparty","u":"/asc/845/10/#b-25-purchases-and-sales-of-inventory-with-the-same-counterparty","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79443ea6ea60bf13fa2d3ba0d1077f10fc2c88a37ccad6eee228831f73d88684","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-25","l":"Exchanges Involving Monetary Consideration","u":"/asc/845/10/#b-25-exchanges-involving-monetary-consideration","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dba4eb03d4fa8d1c8a262c164c0d7aacd2327090813f9a632e641e7285d4555","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-10-30","l":"Initial Measurement","u":"/asc/845/10/#30-initial-measurement","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1911b8b70ea6bbb05dd44bbbfbb3b0f1b3fc852b22398482076cdd2b5ae14b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-30","l":"Basic Principle","u":"/asc/845/10/#h-30-basic-principle","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96cbcca77ba9ba61246a702af9f9e97d66dcf794cfaf2aa7d73cc8437c12ab19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-30","l":"Modifications of the Basic Principle","u":"/asc/845/10/#h-30-modifications-of-the-basic-principle","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b89a4455f1d8ea450de76ad43e7002b6c0b82effce44d7d512354326b862cbd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-30","l":"Commercial Substance","u":"/asc/845/10/#h-30-commercial-substance","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7fc404651554ba61965fbd93763e1f6864856edb6c795750948349471676ae8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-30","l":"Applying the Basic Principle","u":"/asc/845/10/#h-30-applying-the-basic-principle","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a675495acd36c780822293e5252f10b598a028a27f312df603868e01a8e25293","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-30","l":"Nonreciprocal Transfers with Owners","u":"/asc/845/10/#h-30-nonreciprocal-transfers-with-owners","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d22918a25b10a941b18517cefbae9ca17610e17b6d79ee155b0c6e7f8e6d7f54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-30","l":"Purchases and Sales of Inventory with the Same Counterparty","u":"/asc/845/10/#b-30-purchases-and-sales-of-inventory-with-the-same-counterparty","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d3e2b77f75a7512bdca5164af6f33c341d75f9a4135b9b373e31b500622923e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-30","l":"Barter Credit Transactions","u":"/asc/845/10/#b-30-barter-credit-transactions","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:384b094132455650301a74d518d9e302ecd447823311ce35d93c034902a1ac09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-30","l":"Exchanges Involving Monetary Consideration","u":"/asc/845/10/#b-30-exchanges-involving-monetary-consideration","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:448f5af4ef1e7a7251191bb612fd9258a7da3120c75532f1589450548a833458","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-30","l":"Overall Guidance","u":"/asc/845/10/#h-30-overall-guidance","x":"Exchanges Involving Monetary Consideration · 845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42b24502c2947d86c4576749a0fec51f2764a50c1eef305a9da8d72477a532f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-30","l":"Exchanges of a Nonfinancial Asset for a Noncontrolling Ownership Interest","u":"/asc/845/10/#b-30-exchanges-of-a-nonfinancial-asset-for-a-noncontrolling-ownership-interest","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:539aa23cc5ea573b8217b7e6745fd2bda845a792f96bf99b4b88bfd68521e54b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-10-45","l":"Other Presentation Matters","u":"/asc/845/10/#45-other-presentation-matters","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:330869cdcf915f6b444333c71c401441ec986a68f8dd1b38bd963aa1df334286","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-45","l":"Purchases and Sales of Inventory with the Same Counterparty","u":"/asc/845/10/#b-45-purchases-and-sales-of-inventory-with-the-same-counterparty","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:458fe60f9a898a56590ab97f4485d2296cef26fa68f824fca899ac626e84b686","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-10-50","l":"Disclosure","u":"/asc/845/10/#50-disclosure","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9c1e97d5410bcce53f6fbfb8b4ea4e1d4734cde6a99979f53b96b127ba6ac41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-50","l":"Purchase and Sales of Inventory","u":"/asc/845/10/#b-50-purchase-and-sales-of-inventory","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cca5502cc4d49970f3b6e59a365e918b2523808e76c3ff221cd75beb1ff1e3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/845/10/#55-implementation-guidance-and-illustrations","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11978b6d02bd7f53a4cf8ce813e9013a59df67010501ab6660943443661db9bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-55","l":"Implementation Guidance","u":"/asc/845/10/#h-55-implementation-guidance","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f54242cadb1131372643b3c2717e1bea2a33d46791c41ca9e8d24e50221f6856","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-55","l":"Illustrations","u":"/asc/845/10/#h-55-illustrations","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:173173dfbbaf66cf63c572b425d58b4728028eafca9f253fe3ae85c01c70aff2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-55","l":"Purchases and Sales of Inventory with the Same Counterparty","u":"/asc/845/10/#b-55-purchases-and-sales-of-inventory-with-the-same-counterparty","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73943b04578b7d8f3c42b884620706b04c7640d3d1300fdef3b59618d597c2e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-55","l":"Exchanges Involving Monetary Consideration","u":"/asc/845/10/#b-55-exchanges-involving-monetary-consideration","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bec3203d6767a299a3d21b3731ca2da86efeeaee8e4ede1cb472527d0913a725","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-10-60","l":"Relationships","u":"/asc/845/10/#60-relationships","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cab3702d2ae1300bdb87e2a81174b5701852a4a9a9985598777968f5af43301","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-60","l":"Other Expenses","u":"/asc/845/10/#h-60-other-expenses","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:723cbda7b4d5769b91dc8dcee718d59d14a380d7e2d4e6ea3cb0c9cf2430536e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-60","l":"Barter Transactions","u":"/asc/845/10/#b-60-barter-transactions","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bbb1a36e19be6c3b11a08952ea58681fbabe6d4e92305e975a82441c2f61f01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-60","l":"Revenue Recognition","u":"/asc/845/10/#h-60-revenue-recognition","x":"Barter Transactions · 845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b36db2c8607715f3436ef3fac32c9093957e653cc867dfe65de147d62f22efc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-60","l":"Exchanges Involving Monetary Consideration","u":"/asc/845/10/#b-60-exchanges-involving-monetary-consideration","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:260ba826f5de7b4fd9bb7a38c8049068b2955a6bb491d744a465a5a17bd0a4b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-10-S00","l":"Status","u":"/asc/845/10/#sec-00-status","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e558886fa3c51a2dcb03a3c473c7bfdc5c0b316d955edd1f9698f232a63bcbd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-10-S30","l":"Initial Measurement","u":"/asc/845/10/#sec-30-initial-measurement","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4c20def284511a8b24217df26b78aaee44e164d4e3322f2581c8a62d1161257","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-S30","l":"Exchanges of a Nonfinancial Asset for a Noncontrolling Ownership Interest","u":"/asc/845/10/#h-S30-exchanges-of-a-nonfinancial-asset-for-a-noncontrolling-ownership-interest","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d405ce7d5efa715c9e5c15b3daedaec58699c4f18c895d2c69e92206e4be3c64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-S30","l":"Transfers of Nonmonetary Assets by Promoters or Shareholders","u":"/asc/845/10/#h-S30-transfers-of-nonmonetary-assets-by-promoters-or-shareholders","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a314042824245a05b99fdd5997f6a340f34c7d3df34d4ebe4e403c4d36448280","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-10-S99","l":"SEC Materials","u":"/asc/845/10/#sec-99-sec-materials","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d41fb70e0d713a3a7bdc88b84b346a64a6d53aba26b6aaad4ad620c97ca7940","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-10-S99","l":"SEC Staff Guidance","u":"/asc/845/10/#h-S99-sec-staff-guidance","x":"845-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09245050212a4e5e3ba3657ec3efaa19f0adc7db3df00a0c4a219e58622bddb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"845-908","l":"Airlines","u":"/asc/845/908/","x":"845 Nonmonetary Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7804c797b965a04a01cae303d912595bbbca1441a34a326adfbcd7928d429e77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-908-05","l":"Overview and Background","u":"/asc/845/908/#05-overview-and-background","x":"845-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c849332631eaf77a18ab7da748f94e0f61dcbca3fa696172a0f058dc276956e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-908-15","l":"Scope and Scope Exceptions","u":"/asc/845/908/#15-scope-and-scope-exceptions","x":"845-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1aaf6e51b0f3a7a95caa260877b44647ccc336945c1ce8bd740526fa1b656916","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"845-908-15","l":"Overall Guidance","u":"/asc/845/908/#h-15-overall-guidance","x":"845-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cec6b5cb03c24e4e1352047287c4ec0bf3f2ca4151f4d98f96bd0e1b2bc81a3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-908-25","l":"Recognition","u":"/asc/845/908/#25-recognition","x":"845-908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1207bf11cd47661c449f51ca122463e4e32473d9782ad116879f93ad1c5524d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"845-920","l":"Entertainment—Broadcasters","u":"/asc/845/920/","x":"845 Nonmonetary Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:437a83821b1d651fe3569242ac5e87a67eb1f534ec2131650e5c6e16fa4e8438","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-920-05","l":"Overview and Background","u":"/asc/845/920/#05-overview-and-background","x":"845-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed13d8f811571b1318cce45c8ad16434291ec19882ded77aeb433bc0ec32391e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-920-15","l":"Scope and Scope Exceptions","u":"/asc/845/920/#15-scope-and-scope-exceptions","x":"845-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:696f66e298bfa86173d56cb3a5f851d6fb20e3a07cd899e328d95a5048a18179","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-920-20","l":"Glossary","u":"/asc/845/920/#20-glossary","x":"845-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa4133dd855a2e2cdc30a9a35c291a7dc06a6f9b6ea23166c880a109a3fdf686","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-920-25","l":"Recognition","u":"/asc/845/920/#25-recognition","x":"845-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7014bea96e3063f5d3d6f598550e9c1048327340b270ef98d7b5222d91f3b63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-920-30","l":"Initial Measurement","u":"/asc/845/920/#30-initial-measurement","x":"845-920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e49ae111ee34a390dc2301d6c8bac4d5d7735545b22d6c3188b6269edbb0a28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"845-926","l":"Entertainment—Films","u":"/asc/845/926/","x":"845 Nonmonetary Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f77d7e99dd1c54f13b50f6280eafa35ffa41b853f5d957aeb6a79acbc748404","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-926-05","l":"Overview and Background","u":"/asc/845/926/#05-overview-and-background","x":"845-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db9968d15ce29934e4631b1f1c5f208d2b7853adb02d66ab07c07c666d63bb46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-926-15","l":"Scope and Scope Exceptions","u":"/asc/845/926/#15-scope-and-scope-exceptions","x":"845-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:629ac222173130081fa1ea3fa8187e9e8e997ccee7800fcb0456f8662404e383","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-926-20","l":"Glossary","u":"/asc/845/926/#20-glossary","x":"845-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a25db5e779376862ee415e19a301a3aee2a482d33d11156db7689d4449585561","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-926-25","l":"Recognition","u":"/asc/845/926/#25-recognition","x":"845-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbbd299f7e6f7322a1d39b945bd8ef60f7ec9fb8c82282b12442597ead93a0c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"845-985","l":"Software","u":"/asc/845/985/","x":"845 Nonmonetary Transactions","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2c1d2c50022c518d2deb6a99195f1bf49f7bb23de79c39afc0379e7a3e2ea3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-985-05","l":"Overview and Background","u":"/asc/845/985/#05-overview-and-background","x":"845-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1ad4e0be9cc50934a30747ae2e7c0f41592daa66ab6eb5bf830d0b225e66f12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-985-15","l":"Scope and Scope Exceptions","u":"/asc/845/985/#15-scope-and-scope-exceptions","x":"845-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4aafe02774dfeeb7be4bfff4b4c5ebb5e711fd2fcedd5d80ab44f6cb43889cf8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-985-20","l":"Glossary","u":"/asc/845/985/#20-glossary","x":"845-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dc59ba2282988c89b44d25c7c2255acb1ed44dc56b7863ebc2603dd472f18da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-985-25","l":"Recognition","u":"/asc/845/985/#25-recognition","x":"845-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83587f33aae00f735cf825420909eeb2d8e3b2809c27c71502e118e8c9b30f0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"845-985-55","l":"Implementation Guidance and Illustrations","u":"/asc/845/985/#55-implementation-guidance-and-illustrations","x":"845-985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c25d40c218b776ce14a4696f70f2d72ebf380e861da48a777d1b65dbd69714f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"848-10","l":"Overall","u":"/asc/848/10/","x":"848 Reference Rate Reform","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0c412c77c2084999e34fe5633be2a9363e9b703b8339cc4a337da8c1c11e294","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-10-05","l":"Overview and Background","u":"/asc/848/10/#05-overview-and-background","x":"848-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed988219b12595b351ca88183e5c7e7e16a4ceeeefc2dc2db9a7eef9d613c2f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-10-15","l":"Scope and Scope Exceptions","u":"/asc/848/10/#15-scope-and-scope-exceptions","x":"848-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:750c02060fa440e0d73e5b44ddaba5fccd4b64cae8cd3218407931aa576ef98a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-10-20","l":"Glossary","u":"/asc/848/10/#20-glossary","x":"848-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:163c113f4bdc8c175092425c3b3812b7f3468fecb7e9138a6a5332e96ecc6b66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-10-35","l":"Subsequent Measurement","u":"/asc/848/10/#35-subsequent-measurement","x":"848-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2f23c7fd4d2a08d1ca5355b8780a2f10ec9fc598ecfe4bf1165030355035595","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-10-50","l":"Disclosure","u":"/asc/848/10/#50-disclosure","x":"848-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49bd8f6dfe34a73e2632c47d69dc20c5a0b18e2cb4ad7785d95964c46332c529","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/848/10/#55-implementation-guidance-and-illustrations","x":"848-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98d50e44ff64df12e34f92f8541c64d3f3f4261149a271a1191f59516318a339","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"848-10-55","l":"Implementation Guidance","u":"/asc/848/10/#h-55-implementation-guidance","x":"848-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc2117bc09fbddefa7cfb1cc2488981436c55434d6c4a5c1d0b73ae3b28bba6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-10-65","l":"Transition and Open Effective Date Information","u":"/asc/848/10/#65-transition-and-open-effective-date-information","x":"848-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06060000204b90e0730c8833396b0bec1743fdd113c3f4858d34aadde181fda1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"848-20","l":"Contract Modifications","u":"/asc/848/20/","x":"848 Reference Rate Reform","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fb32506510627dfbb00ab856169371b216a40939263dd55e5d0de2d8d7e8b14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-20-05","l":"Overview and Background","u":"/asc/848/20/#05-overview-and-background","x":"848-20 Contract Modifications","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed9ec1ecbda88dda29522af5a683424c271531720bc2bbeebda986ecd0b2f0b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-20-15","l":"Scope and Scope Exceptions","u":"/asc/848/20/#15-scope-and-scope-exceptions","x":"848-20 Contract Modifications","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:411fe2f7a36d3ee0b1e590fe5314bda4cbefb0f25d4742160be01bec373d24ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-20-35","l":"Subsequent Measurement","u":"/asc/848/20/#35-subsequent-measurement","x":"848-20 Contract Modifications","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79c7ea0f532ed5354f632906139f3ff34fa8de54a87351284462b5a61f9ec238","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/848/20/#55-implementation-guidance-and-illustrations","x":"848-20 Contract Modifications","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a037b9b46eee3fa552f98570fce801478ac9480c8746f02c6f5ff02e1a4ab09c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"848-30","l":"Hedging—General","u":"/asc/848/30/","x":"848 Reference Rate Reform","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eaa3ccc71271d701e57e799f3f63d119740b65662367ae5dd5450fb56b5c1c70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-30-05","l":"Overview and Background","u":"/asc/848/30/#05-overview-and-background","x":"848-30 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e10ab3c78d906e98ffce2701ab76fe276f1e8ec226c52906f324d9da05a04b61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-30-15","l":"Scope and Scope Exceptions","u":"/asc/848/30/#15-scope-and-scope-exceptions","x":"848-30 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfc909e3e80fdef4812428bf10fb26638ea661567d45f2d2869a059309530b3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-30-25","l":"Recognition","u":"/asc/848/30/#25-recognition","x":"848-30 Hedging—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42a589c577294071ff20ee674b6fb86b9766de711b706f76b4f4fa5b20af8f33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"848-40","l":"Fair Value Hedges","u":"/asc/848/40/","x":"848 Reference Rate Reform","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:241b41c88836dc7c531d562eeb4f50c58cfc7026e10135981aef7d2059a44fc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-40-05","l":"Overview and Background","u":"/asc/848/40/#05-overview-and-background","x":"848-40 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24edeeddc5ce3bd3e98201f6003344b72b2bbb654235fcfdc40e17519d7694ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-40-15","l":"Scope and Scope Exceptions","u":"/asc/848/40/#15-scope-and-scope-exceptions","x":"848-40 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd5eb1e931fb09794525d24e9641490ce47d92873176f401246ad496c05bbbd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-40-25","l":"Recognition","u":"/asc/848/40/#25-recognition","x":"848-40 Fair Value Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95148923974253c8ba1647a3f3ef72becdc1c6f713a6017d17cf64f84a471056","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"848-50","l":"Cash Flow Hedges","u":"/asc/848/50/","x":"848 Reference Rate Reform","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f840e87559d1be2a2112de8bc2b649e71d193d01cbf40d026bb2e78915dcea59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-50-05","l":"Overview and Background","u":"/asc/848/50/#05-overview-and-background","x":"848-50 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b791b951ba203e128d80431ca022c3b7b3b5fd76afe9fdacf866e96a4d67e8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-50-15","l":"Scope and Scope Exceptions","u":"/asc/848/50/#15-scope-and-scope-exceptions","x":"848-50 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21f2a4dce8ae4ef259e5eb004da88d3bef0fb91c34bae8cf66aa203612de9d61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-50-25","l":"Recognition","u":"/asc/848/50/#25-recognition","x":"848-50 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:991b2995b9057c5f8c97966bae3890bd43222693eb8fcac65417e3e717f4b699","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"848-50-35","l":"Subsequent Measurement","u":"/asc/848/50/#35-subsequent-measurement","x":"848-50 Cash Flow Hedges","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c74a4628a39532e90b362b4844d1a2cd6ca0598851ad44647b6fc16b8121984","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"850-10","l":"Overall","u":"/asc/850/10/","x":"850 Related Party Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:087d56f5caf6351ccd340787fe90fd1265a58b87a06b2018cdfe06b9c1c44dc3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"850-10-05","l":"Overview and Background","u":"/asc/850/10/#05-overview-and-background","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7c5204a672191d069439b6bf135d4a97072c05df8850a500b47becebe968f8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"850-10-10","l":"Objectives","u":"/asc/850/10/#10-objectives","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2b017cc25e85a9fec2e3dca75338d1ce2e0c743393dd0e6140774bda6093149","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"850-10-15","l":"Scope and Scope Exceptions","u":"/asc/850/10/#15-scope-and-scope-exceptions","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3282d581be6d804bb836f22a3cfd53f152ec7640c70e401e7e717d7fe1d6d71d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-15","l":"Overall Guidance","u":"/asc/850/10/#h-15-overall-guidance","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3efbe57d2fcec15543593f6e7f2b9ec2bb75d42a10766bc33a28d4f736734393","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-15","l":"Entities","u":"/asc/850/10/#h-15-entities","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d7fcd3ee0cc92f352a2f23df23eedfa94f4c2b816d3ddc0859b1cd614ed6321","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-15","l":"Other Considerations","u":"/asc/850/10/#h-15-other-considerations","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b4bbaa9c0f219f07b61551320d4e07f5fd5c2ab1312662f3b56aa7e9293c54d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"850-10-50","l":"Disclosure","u":"/asc/850/10/#50-disclosure","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae064750128377a332181367c5a707e6f8509a51e720fa0a14dc8560d324f2ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-50","l":"Related Party Transactions","u":"/asc/850/10/#h-50-related-party-transactions","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d733d29672610e898d98d1a2be279f1a2b2cc9a2fb686c0dcee0fea686055525","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-50","l":"Disclosures About Arm's-Length Bases of Transactions","u":"/asc/850/10/#h-50-disclosures-about-arm-s-length-bases-of-transactions","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c688a8db56ab144017e9d1a76bcb0569c4b07e93e2de76515e8d4f5e96747eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-50","l":"Control Relationships","u":"/asc/850/10/#h-50-control-relationships","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9617815d04e564fa92197d7ddf518f000e56595aaa225f5197df8fee893aa88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"850-10-60","l":"Relationships","u":"/asc/850/10/#60-relationships","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edd9d6e642c3416f2b84ef4987c423ff0b8c4b01b059862f97a9242871b53911","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-60","l":"Investments—Equity Method and Joint Ventures","u":"/asc/850/10/#h-60-investments-equity-method-and-joint-ventures","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b3331050dd85c80a1d2eba780a1715c0467b612c62c6908c3db7395aa97d55c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-60","l":"Guarantees","u":"/asc/850/10/#h-60-guarantees","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f13c93f60a4a551928890d03beb54e79734520b9d38c042287b15de07ada43e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-60","l":"Debt","u":"/asc/850/10/#h-60-debt","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:690d9a9d7e02bdefa4f97a620b45ad7903db3da9b806070b0acf9fb100105121","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-60","l":"Equity","u":"/asc/850/10/#h-60-equity","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d379c911147b6db4955141a774eeb10b75495ebc972984269ebf09c6ff2c204","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-60","l":"Business Combinations","u":"/asc/850/10/#h-60-business-combinations","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b11833bfa5610a7908fab3d936436d2778737c7aa75174a00ec779a5838699ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-60","l":"Consolidation","u":"/asc/850/10/#h-60-consolidation","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c4b91bb1baad64aa0bfde70676c0c73443e30f07af5cdf3d079ce7b6fb6fbea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-60","l":"Related Party","u":"/asc/850/10/#h-60-related-party","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff2dcd1dec613caba51c1f1995246f092b4b9624af2aba102a2bba1030e83b16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-60","l":"Franchisors","u":"/asc/850/10/#h-60-franchisors","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c5266f1c729ee2f8c7d4ccf4c585da725005f87a3c96e4cf3c99e395f6602f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-60","l":"Limited Liability Entities","u":"/asc/850/10/#h-60-limited-liability-entities","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4b46e1412bc8f0c3b9723084f0ad74dfd110475cad1348e2af903c92548e5d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"850-10-S45","l":"Other Presentation Matters","u":"/asc/850/10/#sec-45-other-presentation-matters","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e7d14d906e5b99c01e1b5403dd184a79474c578da54e10e10216e032af9d4a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-S45","l":"Presentation of Amounts on Balance Sheet","u":"/asc/850/10/#h-S45-presentation-of-amounts-on-balance-sheet","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:441ff9f21442caab9bd4b1cf784bb9630ef089a92a5e0efb66cda555cb101267","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-S45","l":"Receivables Arising from the Issuance of Capital Stock to Officers or Other Employees","u":"/asc/850/10/#h-S45-receivables-arising-from-the-issuance-of-capital-stock-to-officers-or-other-employees","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3211b12e8fdd5367863f2d2a53386419dd613abf18c2bc7e28132b96f0f73b83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-S45","l":"Notes or Other Receivables from a Parent or Another Affiliate","u":"/asc/850/10/#h-S45-notes-or-other-receivables-from-a-parent-or-another-affiliate","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e7c6202e7c68e971b752e9eeb97a8140d6b8aab3ebd03b965661ad3f25d5351","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"850-10-S50","l":"Disclosure","u":"/asc/850/10/#sec-50-disclosure","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67c8020c6891f75cad377382d42b7b2374d0797a26328f91030532b49759088c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-10-S50","l":"Related Party Transactions","u":"/asc/850/10/#h-S50-related-party-transactions","x":"850-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46776b3f4aa3563ed50539a969989c8c6608c335d4a091a27e9a6b103280ee6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"850-972","l":"Real Estate—Common Interest Realty Associations","u":"/asc/850/972/","x":"850 Related Party Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45342592d5791c5ca3fef24379cd6422e100e912dcec59ed4f60317d3ca496a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"850-972-05","l":"Overview and Background","u":"/asc/850/972/#05-overview-and-background","x":"850-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5e3c1c3cb8309164c4d58be2410dbcb443d480ba51119897c29dcd65ae0e397","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"850-972-15","l":"Scope and Scope Exceptions","u":"/asc/850/972/#15-scope-and-scope-exceptions","x":"850-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24004a02c1bb01db610ac579995c716a58329f15c2392de4ff35e8c92beed52e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"850-972-15","l":"Overall Guidance","u":"/asc/850/972/#h-15-overall-guidance","x":"850-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d24fe0a6271da21736a285d925281c043a9d8ec20ff3aa10c754b6df5626b7fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"850-972-50","l":"Disclosure","u":"/asc/850/972/#50-disclosure","x":"850-972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d00728617adf968c332fcd93dcfa1af782c015a591437dd4798b1a659401473d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"852-10","l":"Overall","u":"/asc/852/10/","x":"852 Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:deddff4cb954af028169ee7d4759d84f11c11a71a52ebda701a08b1446965ac2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-10-05","l":"Overview and Background","u":"/asc/852/10/#05-overview-and-background","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9250347d6dc92ac0d41565a6085db098174d368312986ca3214212aec4eef4e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-10-05","l":"Reorganization Value","u":"/asc/852/10/#h-05-reorganization-value","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ad46368d3575a35408b553f4be33966c4fec565132e106204be4259f874065b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-10-05","l":"The Disclosure Statement","u":"/asc/852/10/#h-05-the-disclosure-statement","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a65119d535f84496c260891661f033e47235cb8db386292349b0799e9fa2927","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-10-05","l":"The Financial Reporting Consequences of the Absolute Priority Doctrine","u":"/asc/852/10/#h-05-the-financial-reporting-consequences-of-the-absolute-priority-doctrine","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08b8807ea4d6a10728deb82fc4c0c17ddf8dc5caec0de2db18d4f0cbc6944d8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-10-05","l":"Terms","u":"/asc/852/10/#h-05-terms","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a1a7a3d4b25ab6ba41de44a0f4d045084e518cb2a85ebdde6097d4c6bc654aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-10-10","l":"Objectives","u":"/asc/852/10/#10-objectives","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19003b0548bc0aab0a2ce85afd23f6c5e7d224e0be43a9f84787502f339bc09c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-10-15","l":"Scope and Scope Exceptions","u":"/asc/852/10/#15-scope-and-scope-exceptions","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:706c2fb91a7ca60f1867f9238e43b5182bf22337d623a92daed4ebeec5e89d96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-10-15","l":"Entities","u":"/asc/852/10/#h-15-entities","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbdca6ed16e332a4beac28e81e182cc2ba01be4bfba3cae531dd86ae4c0d7f2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-10-15","l":"Transactions","u":"/asc/852/10/#h-15-transactions","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9647a71ea1ff11da380a389bb89f43451407a6f5e3f4b53a8bc675fbdd215bc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-10-25","l":"Recognition","u":"/asc/852/10/#25-recognition","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d80ec3f5ba1386a1dd5fd3e9a05de7f0de4098c77ccac80299cb851f20e6dc9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-10-30","l":"Initial Measurement","u":"/asc/852/10/#30-initial-measurement","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1181f80bdf633dfc85b3ebb3833d63943da9837312d3c7e5d1caf86c032d20f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-10-45","l":"Other Presentation Matters","u":"/asc/852/10/#45-other-presentation-matters","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:663833d4ddbe36ebf44d32505007d77dc25ede2202332ebf22ba9c01b6b622cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-10-45","l":"Financial Reporting during Reorganization Proceedings","u":"/asc/852/10/#h-45-financial-reporting-during-reorganization-proceedings","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87a92033455e806873e0dc38c3f81702962579de39efec6b0520aea7ee768d36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-10-45","l":"Financial Reporting When Entities Emerge from Chapter 11 Reorganization","u":"/asc/852/10/#h-45-financial-reporting-when-entities-emerge-from-chapter-11-reorganization","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64439e4c0d246349e66c56dd57414f6d798e893953e32075069a8270d9e2410d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-10-50","l":"Disclosure","u":"/asc/852/10/#50-disclosure","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e8977edf49bf7d71d0b7903515b9b970a9b58d991ad6dcd0eb5b5396fd0238d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-10-50","l":"Financial Reporting during Reorganization Proceedings","u":"/asc/852/10/#h-50-financial-reporting-during-reorganization-proceedings","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1437fe0f843c07e5c71706f31da853ce8da5f384837ca7a5b2fd3fdcd4937368","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-10-50","l":"Financial Reporting When Entities Emerge from Chapter 11 Reorganization and Adopt Fresh-Start Reporting","u":"/asc/852/10/#h-50-financial-reporting-when-entities-emerge-from-chapter-11-reorganization-and-adopt-fresh-start-reporting","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9a9f79016cdd609ac0cff0f0b4de5d6d48b62d374b6d0167488d9a1a85228c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/852/10/#55-implementation-guidance-and-illustrations","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aa946754c3c1d3f13f016f222f10f387abf03cd66aa5306a3ecc464a80adcd3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-10-55","l":"Illustrations","u":"/asc/852/10/#h-55-illustrations","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e2d38e1a3fc13dc34431555882386d1fc98562eba24ef48b827cb48e9801ac2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-10-60","l":"Relationships","u":"/asc/852/10/#60-relationships","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8cdc74b8b7a64150f7c428e32df8e6944cc200f07aa1fe3efc35b3c621fb26b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-10-60","l":"Financial Services—Depository and Lending","u":"/asc/852/10/#h-60-financial-services-depository-and-lending","x":"852-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ada19bd1b5d7b24c732691533f108f871ac5f140d10b85cffb141b6d421c6a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"852-20","l":"Quasi-Reorganizations","u":"/asc/852/20/","x":"852 Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3a29b61560713ba66edbc9697916fbf45716ec36665e42f50fa572e5d813d3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-20-05","l":"Overview and Background","u":"/asc/852/20/#05-overview-and-background","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c9f4f8802ab824d53ed5d4097124d1705db6eebcaf5505a17adbb506bb4d2da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-20-15","l":"Scope and Scope Exceptions","u":"/asc/852/20/#15-scope-and-scope-exceptions","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:786fca8e47333c859858cd7925a651e94192f653c2d7d364b6d6fe0f3bf49242","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-20-15","l":"Entities","u":"/asc/852/20/#h-15-entities","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c80c80e8c30eb5e134928dc17cebf227ebc9ad812da7162a7446408ee293c385","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-20-15","l":"Transactions","u":"/asc/852/20/#h-15-transactions","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:858e2ceed709c59315fd15693275f47579d939de4455ed88e0be51591e6bf72e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-20-25","l":"Recognition","u":"/asc/852/20/#25-recognition","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca8bdf8711a198e6f0bf15a467db95aa5524dfb1e9a32d50ad89be6f05bba784","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-20-30","l":"Initial Measurement","u":"/asc/852/20/#30-initial-measurement","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a360ef989a326d9568405aa9db7c3adc3c2f70c02f887dac1c49f07d2befcf84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-20-35","l":"Subsequent Measurement","u":"/asc/852/20/#35-subsequent-measurement","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16a9d6f63324db9719bfb05a0035346ed27b13860e5f0e93af6a34e34feb37b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-20-50","l":"Disclosure","u":"/asc/852/20/#50-disclosure","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c53884254696ba0e81073b23162a135c24ab97ba1b1daeb2267f863779ed5fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-20-S00","l":"Status","u":"/asc/852/20/#sec-00-status","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1e9c8a4fc3b1e110f0528d09d4ecd18b02c03b4915b6df58031f3962e96d6c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-20-S25","l":"Recognition","u":"/asc/852/20/#sec-25-recognition","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5a00bd9246ddbfd3323ad2471b588a608fde17887d32016f896a0ebfd9670e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-20-S25","l":"Quasi-Reorganization","u":"/asc/852/20/#h-S25-quasi-reorganization","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40180b3b80569ecdc3bbc227202795315a8f4dec633c7d398e87bc680a07d46b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-20-S55","l":"Implementation Guidance and Illustrations","u":"/asc/852/20/#sec-55-implementation-guidance-and-illustrations","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc15f7ffe5daeae2e1f99bb04d3b1e16628f9a163ac78c7ff268df7e083b0092","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-20-S55","l":"Quasi-Reorganization","u":"/asc/852/20/#h-S55-quasi-reorganization","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2490933eb628d8ce788263c8914bafe5b851fb3af5624550ed5d65eb4114ead","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-20-S55","l":"Implementing a Change in Accounting Principle in Conjunction with a Quasi-Reorganization","u":"/asc/852/20/#h-S55-implementing-a-change-in-accounting-principle-in-conjunction-with-a-quasi-reorganization","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dac73ed964aa52a64b874f2c8c3d8685b10ce2ad00b05f8ebf73a5d0087eaa7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-20-S55","l":"Write-Up of Net Assets in Conjunction with a Quasi-Reorganization","u":"/asc/852/20/#h-S55-write-up-of-net-assets-in-conjunction-with-a-quasi-reorganization","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3367f32abfd75b9a5c4e10ffbad66056b2347377d34021b9e87d3120b4c4f389","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-20-S55","l":"Accounting for the Subsequent Recognition of Tax Benefits that Existed at the Date of a Quasi-Reorganization","u":"/asc/852/20/#h-S55-accounting-for-the-subsequent-recognition-of-tax-benefits-that-existed-at-the-date-of-a-quasi-reorganization","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b42ebf42ea859bcddda62266c0940ab32cb03c437e862fb5da9537a58d672840","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-20-S55","l":"\"Undoing\" a Quasi-Reorganization","u":"/asc/852/20/#h-S55--undoing-a-quasi-reorganization","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d238a53cce466ebe5a214b06750b87e97a01a53afcb96d39b0715c0760c847c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"852-20-S99","l":"SEC Materials","u":"/asc/852/20/#sec-99-sec-materials","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0388309e3080c78a27e44812f49f090171728f50aaef545eb2538e9f5f16796d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-20-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/852/20/#h-S99-sec-rules-regulations-and-interpretations","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f82a34174cc2997c8b21c0bfe245e77c8a6bd1ca0eb889124c3df85f2b89c861","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"852-20-S99","l":"SEC Staff Guidance","u":"/asc/852/20/#h-S99-sec-staff-guidance","x":"852-20 Quasi-Reorganizations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a392fec0a29953fb0864a9adf649d41ede7f7c90e2ab0d8fd8f37b202f2b6694","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"853-10","l":"Overall","u":"/asc/853/10/","x":"853 Service Concession Arrangements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad8f33fe76e2e645f9d6f9d4219adff439eaff0a4ba3f4be2dad5b405e2457ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"853-10-05","l":"Overview and Background","u":"/asc/853/10/#05-overview-and-background","x":"853-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b69072058a2b0d8c453b4ce99ce9053d7c92ce838189d6f8d666064c92e3148","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"853-10-15","l":"Scope and Scope Exceptions","u":"/asc/853/10/#15-scope-and-scope-exceptions","x":"853-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63268e0feb6827c3ed97d3892c598ceda341aa9e197ed2e6cd2f48cf2aea93cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"853-10-15","l":"Overall Guidance","u":"/asc/853/10/#h-15-overall-guidance","x":"853-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0304007f5971aa3ef648037b814e4b6678b6ebe13d397a923c115c03ab790696","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"853-10-15","l":"Entities","u":"/asc/853/10/#h-15-entities","x":"853-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1123eeecba481efb33c6f1e2532feec682a84a2bba9449a2321886a2a9c2d48f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"853-10-25","l":"Recognition","u":"/asc/853/10/#25-recognition","x":"853-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed4dfcb4c745a8ec56381b23e68e0e728c3486a00e0633d0a1872f861d296426","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"853-10-25","l":"The Operating Entity's Rights over the Infrastructure","u":"/asc/853/10/#h-25-the-operating-entity-s-rights-over-the-infrastructure","x":"853-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d251c1eda90f44beaf1ba7fc04b4411a736e946b2fee855c16511a69c93de666","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"853-10-65","l":"Transition and Open Effective Date Information","u":"/asc/853/10/#65-transition-and-open-effective-date-information","x":"853-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab0f812b05092ca197d3d99949eccbe440f29fe001a06f47b5716dfcfe37a8a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"855-10","l":"Overall","u":"/asc/855/10/","x":"855 Subsequent Events","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11aacef2783f9200883f4dbae565b0c90c4fcd33fa32e6ebba42a584f65f578d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-10-05","l":"Overview and Background","u":"/asc/855/10/#05-overview-and-background","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88ba5f9204166bcaf28b66372cdb67d11999fe56eec2021b4daecf1ca4bcbcb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-10-15","l":"Scope and Scope Exceptions","u":"/asc/855/10/#15-scope-and-scope-exceptions","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1de5a4ac8faf15e80e9301c34573b24b0ccfd2599132ebc6910e5fb0a087ae90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-15","l":"Overall Guidance","u":"/asc/855/10/#h-15-overall-guidance","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21c390dcfcfd7aebcf6283b523a1a512de65d21003781adfe40fe446aba684c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-15","l":"Entities","u":"/asc/855/10/#h-15-entities","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abe8100422296353aee47fc3d483fccd79b43a0fd3afe6f049d518d9a1674be5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-15","l":"Transactions","u":"/asc/855/10/#h-15-transactions","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fd0e573feafb0571b0ecc1573140b241e03602235939136ccb0559f12ebdf21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-10-25","l":"Recognition","u":"/asc/855/10/#25-recognition","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87f53bdbe785d06255de0794b0f29e17ab9bc2a4137ae59965418c87f44103fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-25","l":"Recognized Subsequent Events","u":"/asc/855/10/#h-25-recognized-subsequent-events","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9441c844b16898b603dffe3f1929734de3a702850290e1fbcd37c615484235c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-25","l":"Nonrecognized Subsequent Events","u":"/asc/855/10/#h-25-nonrecognized-subsequent-events","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a805d2c9504ff12773873f66bce36dcb020e786df58b269c1a0822eb29b1961","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-10-45","l":"Other Presentation Matters","u":"/asc/855/10/#45-other-presentation-matters","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ba868d258c487755825f35d7764cdc232fc0c29083c6ac33042b60e75f47b1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-45","l":"Nonrecognized Subsequent Events","u":"/asc/855/10/#h-45-nonrecognized-subsequent-events","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90f4cf8a3849d8f655710ad18a1402c76598943d663726217b78c1f2bc437396","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-10-50","l":"Disclosure","u":"/asc/855/10/#50-disclosure","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42962e8586c887438743b835ff7e0e7cb251d7056cabcdf278209ccd2449e710","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-50","l":"Date Through Which Subsequent Events Have Been Evaluated","u":"/asc/855/10/#h-50-date-through-which-subsequent-events-have-been-evaluated","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49667bcf454d65fe4dedc8b43aec4f3f18fbf6f8758bbd59e5e746b41c0eecc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-50","l":"Nonrecognized Subsequent Events","u":"/asc/855/10/#h-50-nonrecognized-subsequent-events","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:391060b9e7d104307b7dea98a75e55b499a12d05f4713ee57825750a5c0d44e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-50","l":"Revised Financial Statements","u":"/asc/855/10/#h-50-revised-financial-statements","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50a0898d0c15a873c0d4769c7fd64b92cc5f829d19d1c7c0457a0fdc43b90b25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/855/10/#55-implementation-guidance-and-illustrations","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c5a962b84c82fa800fb7259b0add1dc7bb8ac68b84047034cadb8d61d8fb894","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-55","l":"Implementation Guidance","u":"/asc/855/10/#h-55-implementation-guidance","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03c98792beb8ab76c1012661a7db466e8e62912d915f0e78161e70aa621a0d16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-10-60","l":"Relationships","u":"/asc/855/10/#60-relationships","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4aa1c70d46c81c558c73f95afb6fc0c31d39e5fba23431cd4f772cdb34c1b3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-60","l":"Property, Plant, and Equipment","u":"/asc/855/10/#h-60-property-plant-and-equipment","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fa59caa294fb4ad7acd0adbe1bbf3a33ec9521df60e79254be574e07b1d87fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-60","l":"Income Taxes","u":"/asc/855/10/#h-60-income-taxes","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93441d880bc6b494e834c0c88df2bd8fa5ebb25c38895c863b02cb67721c8130","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-10-65","l":"Transition and Open Effective Date Information","u":"/asc/855/10/#65-transition-and-open-effective-date-information","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e031544e71d80fd169a8a684d3b9c36fe42b2bfc5293128ab09403ef1f355dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-10-S00","l":"Status","u":"/asc/855/10/#sec-00-status","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a8eaf7c35b51b46c99cd57e934dc32663047d60be1633b3dcdace47ba78c9f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-10-S25","l":"Recognition","u":"/asc/855/10/#sec-25-recognition","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:386bc4e7d8a490133118e113423a43cff6b15a734b7e7c7dec43a4713f62f1d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-S25","l":"Type I Subsequent Events","u":"/asc/855/10/#h-S25-type-i-subsequent-events","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dddbde9beab6f69c9e9b1029825e326265c551eaec85fb30b2768fb403374365","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-S25","l":"Dividends Declared by the Subsidiary after the Balance Sheet Date","u":"/asc/855/10/#h-S25-dividends-declared-by-the-subsidiary-after-the-balance-sheet-date","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87526199b66cc9e36cc5b58d25ac4e034dd0243602f44c437efe9711fb01b36a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-10-S50","l":"Disclosure","u":"/asc/855/10/#sec-50-disclosure","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:574538361f289295607854becf782d9f5850ecb7a4e8b1ca105df65729c63aec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-S50","l":"Dividends Declared by a Subsidiary After the Balance Sheet Date","u":"/asc/855/10/#h-S50-dividends-declared-by-a-subsidiary-after-the-balance-sheet-date","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74ff89f21fe913be6232e29e4058126079069079e64d1e9f45ab12b1ee416b52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-10-S99","l":"SEC Materials","u":"/asc/855/10/#sec-99-sec-materials","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4524a1d670fbd22b41aa255955ea8a324cbeca57e4db9cc33b9c4055584f8c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-10-S99","l":"SEC Staff Guidance","u":"/asc/855/10/#h-S99-sec-staff-guidance","x":"855-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20d9a064275188c2e3fe816b8c089b9d4e04f76bc29d88f53785fa84b56b0ccc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"855-926","l":"Entertainment—Films","u":"/asc/855/926/","x":"855 Subsequent Events","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54fdfae335081b88aabcd0b426d511eb0a8c8483efbeb12a49fc6f21280d27be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-926-05","l":"Overview and Background","u":"/asc/855/926/#05-overview-and-background","x":"855-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4be9aac0a9b48640ba14bb71bbb13a629be01b33556ba8c1e7b6704aba5c93e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-926-15","l":"Scope and Scope Exceptions","u":"/asc/855/926/#15-scope-and-scope-exceptions","x":"855-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5b08efdca879144059043e7a82643ea2d29bc80cf47bdef5b9b19b553982c45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-926-20","l":"Glossary","u":"/asc/855/926/#20-glossary","x":"855-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d26d47f51785a594e54bfe65cb138c788d0a5d17272fd7fe6d2454ec8b6913a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"855-926-35","l":"Subsequent Measurement","u":"/asc/855/926/#35-subsequent-measurement","x":"855-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89581fdbf73ee6423017373394daa5b5c621dbb8a1b53ca2527403fb99a5036a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"855-926-35","l":"Subsequent Events","u":"/asc/855/926/#h-35-subsequent-events","x":"855-926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:679613a8a30acb74f53ac71c38489fee7ec1211473cca75f2bf272429328923b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"860-10","l":"Overall","u":"/asc/860/10/","x":"860 Transfers and Servicing","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fafeeafb2536776a104bcf61f06bb29dc20895bb7789f88732fdaafadf3d1ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-05","l":"Overview and Background","u":"/asc/860/10/#05-overview-and-background","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ec31fcb5ce1ecc371298f221c6d6a78bb2e654c58e9aca121bdca16b5da282f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-05","l":"Transfers of Financial Assets","u":"/asc/860/10/#h-05-transfers-of-financial-assets","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52e6359216cd317b5835d279b94a8bd90cd09b27b9210b6e484c4b0793d71576","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-05","l":"Types of Transfers","u":"/asc/860/10/#h-05-types-of-transfers","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cca281b3df0ae685125c9dc6bb21e4b547b0b1a82d7d678ca982a4fb3a89e352","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-10","l":"Objectives","u":"/asc/860/10/#10-objectives","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:221d049d711b1eb271bbfd9efca5c48b8001140af7ec45f5eb42aa770f2dbbc6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-15","l":"Scope and Scope Exceptions","u":"/asc/860/10/#15-scope-and-scope-exceptions","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18843e275c7ca82537ad3edc4331c80ef6612191a86e88d4e8430a1a5711e718","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-15","l":"Overall Guidance","u":"/asc/860/10/#h-15-overall-guidance","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ec30c07f84a3a8edf9908469b895f5d54ae1593bbb0f962d0c68fa0d4b34a36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-15","l":"Entities","u":"/asc/860/10/#h-15-entities","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b65712c2434bd9185d2ca7eb1c6e028c0626df6a4a5eea72c5f53f41e533982a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-15","l":"Transactions","u":"/asc/860/10/#h-15-transactions","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db1d0a372e8fe52823e3d43fd4ea9c331e0ec557a01064230575e3b43b63e737","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-30","l":"Initial Measurement","u":"/asc/860/10/#30-initial-measurement","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4881e43539889f60181b963ea4bb044b97a9c5dd46c5546c3b9d7bf5dd4c4736","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-35","l":"Subsequent Measurement","u":"/asc/860/10/#35-subsequent-measurement","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:781f781487a2478ee2e88498e678d221a3c49bc98cec4508cb9d1e13dd51d2d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-40","l":"Derecognition","u":"/asc/860/10/#40-derecognition","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05d9dfc02ff95faad386cb5dce3f94d025c99ab8d95f5f918734473bafdb5ccd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-40","l":"Conditions for a Sale of Financial Assets","u":"/asc/860/10/#h-40-conditions-for-a-sale-of-financial-assets","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86edc001de3b2ed8a6c92fac2ef0bdbb6ff76d06a160caea6b7c2d1467be541d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-40","l":"Application of the Sale Criteria for Financial Instruments That Have the Potential to Be Assets or Liabilities","u":"/asc/860/10/#h-40-application-of-the-sale-criteria-for-financial-instruments-that-have-the-potential-to-be-assets-or-liabilities","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dac5cd34d3834c235ee366850a1a41f2714d3f19900d8ff26424f16ad40b4b5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-40","l":"Circumstances That Result in a Transferor Regaining Control of Financial Assets Previously Sold","u":"/asc/860/10/#h-40-circumstances-that-result-in-a-transferor-regaining-control-of-financial-assets-previously-sold","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21f2ae1899febc2d1294f57f2b6bc0307cbba12c1c1f8efa234f21a79e410ce8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-50","l":"Disclosure","u":"/asc/860/10/#50-disclosure","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89ddc327028e429811d20fa382acd946e78682487c5b036f226776c9ed45f3c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-50","l":"Involvements by Others","u":"/asc/860/10/#h-50-involvements-by-others","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e25a1b83e062962e2af6f5b5c8e350747d8d56ef58ae823d637ccc0dc2040d75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/860/10/#55-implementation-guidance-and-illustrations","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f00ad5def0b462ab93a555938b4139def87aa7fa1b6dc467f5d4c6b294d2346","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-55","l":"Implementation Guidance","u":"/asc/860/10/#h-55-implementation-guidance","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a40ade8086ae735e957234362b4717f5681d6198829ccf1b274fb802f5e1b4a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-55","l":"Illustrations","u":"/asc/860/10/#h-55-illustrations","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:358fb2e3a17004ebc1f3266b3b268588b869138be0725ffa3e81dec528d40354","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-60","l":"Relationships","u":"/asc/860/10/#60-relationships","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efa3e3e34d2bc7ac9c77111c471f42eb25453e28b4cbee991be03346b82113bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-60","l":"Consolidation","u":"/asc/860/10/#h-60-consolidation","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fc5c3723f26c5d3cbaf20f7d3ef1da96805ec3ad5d797b43bc3c9bb88638383","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-65","l":"Transition and Open Effective Date Information","u":"/asc/860/10/#65-transition-and-open-effective-date-information","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e17480a7e9184536fc481541c4d5d0d240c0f2acf15b759d138f44e0cab3855","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-S40","l":"Derecognition","u":"/asc/860/10/#sec-40-derecognition","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c76b3289d0d676664e346270a480cf1f31c69a1563bd28bc425ed4f80491c76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-S40","l":"Sale of Mortgage Servicing Rights with a Subservicing Agreement","u":"/asc/860/10/#h-S40-sale-of-mortgage-servicing-rights-with-a-subservicing-agreement","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:615454bb8cc1876523197119826a0d004219f851c83b0fb2a037daacf010100b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-S40","l":"Transfer of Certain Nonperforming Assets by Distribution to Shareholders or a Contribution of Assets to Unrelated Third Parties","u":"/asc/860/10/#h-S40-transfer-of-certain-nonperforming-assets-by-distribution-to-shareholders-or-a-contribution-of-assets-to-unrelated-third-parties","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca6d0937d86847ec4a39a222a10190c934af8341cec49f55d6ae4d59f522396f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-S50","l":"Disclosure","u":"/asc/860/10/#sec-50-disclosure","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c435c58504c38c4851ffb540a88cffb2ca676e9b635c67120aa02a851ca52fce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-S50","l":"Repurchase and Reverse Repurchase Agreements","u":"/asc/860/10/#h-S50-repurchase-and-reverse-repurchase-agreements","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26653f91f400802c87ca918aa1482d4e3f23f6617eecaa17e4d607225af21469","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-10-S99","l":"SEC Materials","u":"/asc/860/10/#sec-99-sec-materials","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8675b15c3f0fb8be17722c2043f005930a5fe88dd506773b56d91fd35ce13489","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-10-S99","l":"SEC Staff Guidance","u":"/asc/860/10/#h-S99-sec-staff-guidance","x":"860-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad3fd2a561940ff1fc55115afb674ef583afddbcc1a49e75c9fc590a7720a51c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"860-20","l":"Sales of Financial Assets","u":"/asc/860/20/","x":"860 Transfers and Servicing","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89498b5c9fa068fbcced02de35573eb046ee3b3aa21df9e4d06ae2ff36192212","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-20-05","l":"Overview and Background","u":"/asc/860/20/#05-overview-and-background","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3690b790d66d5a50121588ce77bb95e1611560eab0d561fce2b2efa8aa17689","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-20-10","l":"Objectives","u":"/asc/860/20/#10-objectives","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7bfba85643bc896ccaadb414c6121496cc82a086cce3601ffc56d52d6fbbc2f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-20-15","l":"Scope and Scope Exceptions","u":"/asc/860/20/#15-scope-and-scope-exceptions","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81d08ac9748d18ffbd20d48c981d476037946a000ed0497321d4ba61ee2cae55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-15","l":"Overall Guidance","u":"/asc/860/20/#h-15-overall-guidance","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f4d8a983e268170e402f39ea0d161edd5983a522cbe8fb3e81d6ba2f7bfa03d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-20-25","l":"Recognition","u":"/asc/860/20/#25-recognition","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d311f7f103883b772503b1dae49b7b4547cf3db3507cc192ba6b561f21640348","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-25","l":"Assets Obtained and Liabilities Incurred as Proceeds","u":"/asc/860/20/#h-25-assets-obtained-and-liabilities-incurred-as-proceeds","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abe0a4f14b5e8deb5f09aac00d7a471489ae5d5c8e77a86135292e9a842c3093","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-25","l":"Distinguishing New Interests Obtained from Part of a Beneficial Interest Obtained","u":"/asc/860/20/#h-25-distinguishing-new-interests-obtained-from-part-of-a-beneficial-interest-obtained","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b52860ca759e797473bbf9d3574e112c30c8b75601c1147a4d8b817f4c22cf28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-25","l":"Regaining Control of Financial Assets Sold","u":"/asc/860/20/#h-25-regaining-control-of-financial-assets-sold","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3879112e48dfa46e0a3d9532d197f104aacee15d463e47accfb99d5be443ba4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-20-30","l":"Initial Measurement","u":"/asc/860/20/#30-initial-measurement","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f35dc1e2f098a6b6becd448a93afbb3b2a49fba5fc0f14661741bc50bcd2760d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-30","l":"Regaining Control of Financial Assets Sold","u":"/asc/860/20/#h-30-regaining-control-of-financial-assets-sold","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67165a2d41e4da5662f5d3c6ef3495cc4f977f34b73f7a05f423754660fae8eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-20-35","l":"Subsequent Measurement","u":"/asc/860/20/#35-subsequent-measurement","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b16f98b141cb9591bff5a8467b43afafb996d13d8a1bb5974f54956c588faea9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-35","l":"Financial Assets Subject to Prepayment","u":"/asc/860/20/#h-35-financial-assets-subject-to-prepayment","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2561c4dfa2cc0700ef5d2f0a3a07f46c8019932d3bf34211605dad7e9a44bfce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-35","l":"Credit Enhancements","u":"/asc/860/20/#h-35-credit-enhancements","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d1242a59be03a14adcdbc085de7689ac20f1c4d6318a7d8ab4b77dbf4b72b81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-35","l":"Beneficial Interests","u":"/asc/860/20/#h-35-beneficial-interests","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e383b129e15ab8924c7b4a0c3b9894e43823a51fa833f35f95f6c6c18bb44a6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-35","l":"Transaction Costs","u":"/asc/860/20/#h-35-transaction-costs","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dda73abfa437f310d19c3dcbdc71088aec41c1344b47a496b0a679d4415a89f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-20-40","l":"Derecognition","u":"/asc/860/20/#40-derecognition","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:622bf6cb92e282dd34754d2aef27da7bbbdea351ce69700bbd425f11ee64ac04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-40","l":"Sale of a Participating Interest","u":"/asc/860/20/#h-40-sale-of-a-participating-interest","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46ccafd05b7751ad514125406d7ec18937c46621b81f05353e56a20121bf7532","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-40","l":"Sale of an Entire Financial Asset or Group of Entire Financial Assets","u":"/asc/860/20/#h-40-sale-of-an-entire-financial-asset-or-group-of-entire-financial-assets","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7702415335afbcdc19bbb2b6d9f8de3b24b70809a35cda74bbfed4d8aa083f1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-40","l":"Transferor and Transferee Accounting Circumstances upon Regaining Control","u":"/asc/860/20/#h-40-transferor-and-transferee-accounting-circumstances-upon-regaining-control","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c445560a05b4914e2c4503f5d444c6f9d451b2867c5c184dae26e0461cedd0a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-20-50","l":"Disclosure","u":"/asc/860/20/#50-disclosure","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a89d1ce809cc64c3617f7bd1468556b0a9fe03ee3d5601d409190fdff0b7b04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-50","l":"All Entities within Scope of Subtopic","u":"/asc/860/20/#h-50-all-entities-within-scope-of-subtopic","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:727f4f88b1eef2e46a52fe919c47e8b6918b4c4bf0918e1c96dd7cf5d8996b34","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/860/20/#55-implementation-guidance-and-illustrations","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fb9513b35be3cbc2336f41ae0e48f8746b671376c5e0cfc4331c3c185b6c69d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-55","l":"Implementation Guidance","u":"/asc/860/20/#h-55-implementation-guidance","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:261ae3f109cc9f6c6c294a61ef229fda30f117351b375eb415f566c68c3dbebd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-20-55","l":"Illustrations","u":"/asc/860/20/#h-55-illustrations","x":"860-20 Sales of Financial Assets","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b432d7fe5cd5fcfc7bdd0438ff142e2b5093d38ebc65484a61d1a2d7778496a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"860-30","l":"Secured Borrowing and Collateral","u":"/asc/860/30/","x":"860 Transfers and Servicing","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ea5947b5a917d55ef1e5f386fcddbadb366addc4d7e4f51ae8975331153423d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-30-05","l":"Overview and Background","u":"/asc/860/30/#05-overview-and-background","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eadd675f16a304ee0e39cb9d70de0cbac4f3eaea149e2e7a4ec422f65b8a71e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-30-10","l":"Objectives","u":"/asc/860/30/#10-objectives","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c47244ee2f8dca639c2eb9bfcae9a99cd93dd0be4cec95917ecb4066303047e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-30-15","l":"Scope and Scope Exceptions","u":"/asc/860/30/#15-scope-and-scope-exceptions","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a1fda4a85fc1a5bd116bf6c5919ce5a5b75714be8edab071927a905247ba6f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-15","l":"Overall Guidance","u":"/asc/860/30/#h-15-overall-guidance","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b3d7efe59901504a9856935cdb7ba1589619b0aa5e1d82b7366448998d30995","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-15","l":"Transactions","u":"/asc/860/30/#h-15-transactions","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b427779633ec48055067c7d947169de53e4b36bc1652e2d6192c67ca50874c31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-30-25","l":"Recognition","u":"/asc/860/30/#25-recognition","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bcdd699ba90426c9f83fda575abfdda59c62742886ba99878864d2853a1af0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-25","l":"Cash Collateral","u":"/asc/860/30/#h-25-cash-collateral","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf865470028a29a1ba4265cbbf9904af2a895521d095be44d8ae80d82c695609","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-25","l":"Noncash Collateral","u":"/asc/860/30/#h-25-noncash-collateral","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:411f3db8a0fa7a5a9754484a2eb92ebb12277fd520d3f9394bc1d83d97c8ab54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-25","l":"Cash or Securities Received as Proceeds","u":"/asc/860/30/#h-25-cash-or-securities-received-as-proceeds","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bd591004efdad8e21b6343b815a1d27880be31fc6f6defcbd85b5ea4167f281","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-25","l":"Sales of Collateral Held","u":"/asc/860/30/#h-25-sales-of-collateral-held","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c876ac057e97e2d0d1d6860ed2b8b22f3a277017c776696ad88edb0b67512b7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-30-30","l":"Initial Measurement","u":"/asc/860/30/#30-initial-measurement","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b979a1d0d9cb331f0742e41e2549fd75faf967e0f8f3b76c3ae0c464f8217ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-30","l":"Noncash Collateral","u":"/asc/860/30/#h-30-noncash-collateral","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47b4f50fa2046f3b75910f7b8d69ec621fbc4f4b31c803058aa44803792a3539","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-30-35","l":"Subsequent Measurement","u":"/asc/860/30/#35-subsequent-measurement","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9bf6dfd833787e47eb59c29a31dac92e4cf4aae92fd1b6dd97fd097666d3fde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-35","l":"Pledged Assets Required to Be Reclassified","u":"/asc/860/30/#h-35-pledged-assets-required-to-be-reclassified","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cccf1ec5ff4d489ad6c050d4f35de3542a28919e17ed2c4878cad4b6afca93d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-35","l":"Obligation to Return Transferred Collateral","u":"/asc/860/30/#h-35-obligation-to-return-transferred-collateral","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb6035713b94e8a82e3b4dcb90aa3a0de0f8421de4326d9ae5f564a83a2aadcd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-30-40","l":"Derecognition","u":"/asc/860/30/#40-derecognition","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4d3f3f9f78046a38fc80dbae603492d88078f37ae425faca6b125addc5970c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-30-45","l":"Other Presentation Matters","u":"/asc/860/30/#45-other-presentation-matters","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b1dc8e9f89e7e90791fdb2dbeb981c513607120875c02d2880f1ea3858cd9da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-30-50","l":"Disclosure","u":"/asc/860/30/#50-disclosure","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:181cea2c3f1f21bb71caf3642bb7f6abf4e279f16b0c538978c884d6e59e4348","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-50","l":"Disclosures for Repurchase Agreements, Securities Lending Transactions, and Repurchase-to-Maturity Transactions","u":"/asc/860/30/#h-50-disclosures-for-repurchase-agreements-securities-lending-transactions-and-repurchase-to-maturity-transactions","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbb3916b54882429c520a42719a9f2bc21f895365889c5378b04feeb7249df5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-50","l":"Disclosures for Counterparty Risk for Repurchase Agreements, Securities Lending Transactions, and Repurchase-to-Maturity Transactions","u":"/asc/860/30/#h-50-disclosures-for-counterparty-risk-for-repurchase-agreements-securities-lending-transactions-and-repurchase-to-maturity-transactions","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bab795c0e1673dd658f7029c04175583d651cf6682966bc8d874cd1d8fc6924","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/860/30/#55-implementation-guidance-and-illustrations","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c594f7551715bd5c079d47cdf1be18c211444f8ffb92eb6fa4260b7165581170","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-55","l":"Illustrations","u":"/asc/860/30/#h-55-illustrations","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:280eba85b979b48c8bb999bcbb09ce551b8945a97ddf13fd0ab0a501fd054545","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-30-60","l":"Relationships","u":"/asc/860/30/#60-relationships","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46201e361045cf8565c002b4c3a36c19e6d06922948634927c5b894798ef9daa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-60","l":"Balance Sheet","u":"/asc/860/30/#h-60-balance-sheet","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8ef665ef60530e4a03f78d178bbbd29ed6b48935212a1d6d09207ed9db2c312","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-30-S50","l":"Disclosure","u":"/asc/860/30/#sec-50-disclosure","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf097a30a70a46a025bdb39f233aedb8471db5fd651ca6e9d498a2c8b1638003","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-30-S50","l":"Assets Subject to Lien","u":"/asc/860/30/#h-S50-assets-subject-to-lien","x":"860-30 Secured Borrowing and Collateral","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c4935417df8fb7066c99c6e9378ae196cd9cea651b83c120a587607024d5dbe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"860-40","l":"Transfers to Qualifying Special Purpose Entities","u":"/asc/860/40/","x":"860 Transfers and Servicing","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1713547abb820c23bcfefb781ca98bfa247339d37d074c11386e78786bc54c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-40-05","l":"Overview and Background","u":"/asc/860/40/#05-overview-and-background","x":"860-40 Transfers to Qualifying Special Purpose Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bb48ac1238d1168956786ea92d78054889982e82bd4b275d733b7bafc3680db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-40-10","l":"Objectives","u":"/asc/860/40/#10-objectives","x":"860-40 Transfers to Qualifying Special Purpose Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42d0db23ebe859b3f962d74c42aabee9154dbe6a0d1057b28a357193c74e196b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-40-15","l":"Scope and Scope Exceptions","u":"/asc/860/40/#15-scope-and-scope-exceptions","x":"860-40 Transfers to Qualifying Special Purpose Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c96fc0629f14bff810cba51855b3402a3fe14c6a2c956bba440694a36b2d36d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-40-25","l":"Recognition","u":"/asc/860/40/#25-recognition","x":"860-40 Transfers to Qualifying Special Purpose Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb401e374c2e65be6471658d781d4f153f7fc0094d20b857f6db24173b77fdc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-40-40","l":"Derecognition","u":"/asc/860/40/#40-derecognition","x":"860-40 Transfers to Qualifying Special Purpose Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75d4baa51b16efc55fc4f36126e2fa2335eae1863da895d852e08dc270bd0916","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-40-45","l":"Other Presentation Matters","u":"/asc/860/40/#45-other-presentation-matters","x":"860-40 Transfers to Qualifying Special Purpose Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b4bb3043e19f0d1f71d5fc7dff60dcfa5616b63a1914c298a206ad41e17519d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/860/40/#55-implementation-guidance-and-illustrations","x":"860-40 Transfers to Qualifying Special Purpose Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e899828b2469fb58195c1758712a33ee7031ea2dbaf47e0c27e1e130cc365cd1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"860-50","l":"Servicing Assets and Liabilities","u":"/asc/860/50/","x":"860 Transfers and Servicing","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e7fc6a371985f8f3fb6315eab56e721260a3c74aaef13a38f0ab320a9a38a6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-50-05","l":"Overview and Background","u":"/asc/860/50/#05-overview-and-background","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1ee421035152f31f489b10f4bfa148695825bbf14a9a86e1abbf03b5b264862","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-50-15","l":"Scope and Scope Exceptions","u":"/asc/860/50/#15-scope-and-scope-exceptions","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac2e2a7ae10e1a7c2efe1ff3429557aabdaf49b9941ce188cf742e8cc6d34833","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-15","l":"Overall Guidance","u":"/asc/860/50/#h-15-overall-guidance","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd2d560d39c5edda59c289b747f0d31232fa57581d5b90059fba5d8d4375e59f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-15","l":"Entities","u":"/asc/860/50/#h-15-entities","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92adec61b076502e013bd602045af835c45b14bdebfe5f0e92dc3b410c4dcd3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-15","l":"Transactions","u":"/asc/860/50/#h-15-transactions","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13508dc188794f7257384864dd3181661e6c012cfc4cd586c38c98c8c4b005f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-50-25","l":"Recognition","u":"/asc/860/50/#25-recognition","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25340a9ad3ae4e7c481ee089213030cb959e936045c986aa8f5d535936d71b4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-25","l":"Distinguishing Servicing from an Interest-Only Strip","u":"/asc/860/50/#h-25-distinguishing-servicing-from-an-interest-only-strip","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf5a5967fcfae21f348284c04433d62c3e8fa705c490ed9764f0fae5f0d5b5e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-25","l":"Revolving-Period Securitizations","u":"/asc/860/50/#h-25-revolving-period-securitizations","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a76b68f61818cbb62212bf9417f263332f248d87ecb51beafb49d9579657eb01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-25","l":"Regaining Control of Financial Assets Sold","u":"/asc/860/50/#h-25-regaining-control-of-financial-assets-sold","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21259525863da31fc5d1be2bce502f6dd7a90094a0ac53d4319b34c64980bba7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-50-30","l":"Initial Measurement","u":"/asc/860/50/#30-initial-measurement","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98b3c44fed3932fcb6140bf101eff205bc42bdbcdf5077328e6bc8d65a0cce3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-50-35","l":"Subsequent Measurement","u":"/asc/860/50/#35-subsequent-measurement","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:881be8af820374d8778b1346e2c21080601d8b3ced7c5f6c41af1f9dbdf4a030","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-35","l":"Amortization Method—Measurement of Impairment or Increased Obligation","u":"/asc/860/50/#h-35-amortization-method-measurement-of-impairment-or-increased-obligation","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fc3253724790a003e3322a75f9c5dc0220e647ac30603ab68c0ef3f367a656e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-35","l":"Obligation to Service Refinanced Mortgage Loans","u":"/asc/860/50/#h-35-obligation-to-service-refinanced-mortgage-loans","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:374ddb8bd50c41c4438a91cfc059bf204503089a07d1d7b6936974b04c454ff7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-50-40","l":"Derecognition","u":"/asc/860/50/#40-derecognition","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4102eb0f06ff28f2efcb9ef30c0aa0a187d71cb89aa16cf8e294b0a71a3fa326","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-40","l":"Overall","u":"/asc/860/50/#h-40-overall","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd97b5baacf342ab25ffb65c5b818ab5fad0425c5c5f961cee5cbb7a089a5dc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-40","l":"Sales of Servicing Rights with a Subservicing Contract","u":"/asc/860/50/#h-40-sales-of-servicing-rights-with-a-subservicing-contract","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a85678465be8d70ee0917964d712caea9a192f55a2d064aeba27175e150f2429","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-40","l":"Sales of Servicing Rights for Participation in an Income Stream","u":"/asc/860/50/#h-40-sales-of-servicing-rights-for-participation-in-an-income-stream","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cebffca08f3c6a4aebcbe0af45a4dda651c2830be901f89760d72e9e5a0e491b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-50-45","l":"Other Presentation Matters","u":"/asc/860/50/#45-other-presentation-matters","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a94335ac5564e3234ea9c51c7759af06992fbfb5713a5d57847440635306249","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-50-50","l":"Disclosure","u":"/asc/860/50/#50-disclosure","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb4c3eb0472ea6517b82399e57076b34130c0c1ff4dd8011ab10cad2965baede","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-50","l":"All Entities within the Scope of Subtopic","u":"/asc/860/50/#h-50-all-entities-within-the-scope-of-subtopic","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:865e1fff35feda1f2c20281841fdd056a55d0815726b6771fe0c26d68178378c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-50-55","l":"Implementation Guidance and Illustrations","u":"/asc/860/50/#55-implementation-guidance-and-illustrations","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:057151d16883b278ff688161d4c5d0e420008f04b5613a1a696325d4a25c5291","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-55","l":"Implementation Guidance","u":"/asc/860/50/#h-55-implementation-guidance","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51a9aff894ffcc0d944133d7c4625ff9ff5e29e47c373324612913191c535d1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-55","l":"Illustrations","u":"/asc/860/50/#h-55-illustrations","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b13505ce7e4ab952203908da1294ebbe8721dc5ecce573eb5312020c0497791","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"860-50-60","l":"Relationships","u":"/asc/860/50/#60-relationships","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54ad0c66f8bb75a1a1fb2a1e65cd8f4f7d0ca21185bf67262eea3eb48818f5eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-60","l":"Derivatives and Hedging","u":"/asc/860/50/#h-60-derivatives-and-hedging","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98abe1204bf69818e6190030e9096e6eb28781477c9baa71ec313c7b04e4e8dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"860-50-60","l":"Financial Services—Mortgage Banking","u":"/asc/860/50/#h-60-financial-services-mortgage-banking","x":"860-50 Servicing Assets and Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7aeb65c61cc174984782fa540c9552d900543dc4cdb695ea5c27118ccea9885","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"905-10","l":"Overall","u":"/asc/905/10/","x":"905 Agriculture","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:230efd4da35dfdd80a0888f29339126a2fbea3a6918ac7f7f14f40b9f002a09f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"905-10-05","l":"Overview and Background","u":"/asc/905/10/#05-overview-and-background","x":"905-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2eb544023d45a29abba25ae7d1fe3c4fe889c21ea91e3b03345c0b92c7c1124a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"905-10-05","l":"Cooperatives","u":"/asc/905/10/#b-05-cooperatives","x":"905-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72d2c7aa27fcfc3ac2811d86e92f6b4d791cacc635cf71cb6cabe3e594d090cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"905-10-05","l":"Cooperatives—Patrons","u":"/asc/905/10/#b-05-cooperatives-patrons","x":"905-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f4e869b9d59cfc019246fb1f959a5e0fa8352d96d5b05ee501bfc6f438117d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"905-10-15","l":"Scope and Scope Exceptions","u":"/asc/905/10/#15-scope-and-scope-exceptions","x":"905-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61698650300601228fd3ea3066aed58f21eaa762a8884e307551f748d7ea5392","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"905-10-15","l":"Overall Guidance","u":"/asc/905/10/#h-15-overall-guidance","x":"905-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca27642a3fdd3f2de6f30b13e568fd0ddc3cd2fa9372636dfb3d3373b416f620","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"905-10-15","l":"Entities","u":"/asc/905/10/#h-15-entities","x":"905-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:348263c57e478347864952217a9f8a3c656a14bc3e8213a01e9cbeb7d5cba84d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"905-10-15","l":"Transactions","u":"/asc/905/10/#h-15-transactions","x":"905-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:613d3725cc20389d5a3831021c14b5640cdad54350f6fb92b14b765b319b812b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"905-10-15","l":"Cooperatives","u":"/asc/905/10/#b-15-cooperatives","x":"905-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5f141c03ea47d9266220fbbc226fcebb62805cdb689643b7754c26973f2cdab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"905-10-15","l":"Cooperatives—Patrons","u":"/asc/905/10/#b-15-cooperatives-patrons","x":"905-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3738ea12cfabfd4b0a75c9878b6c26b2ca569a6e74752b2511cb26bd1c978d70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"908-10","l":"Overall","u":"/asc/908/10/","x":"908 Airlines","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff09b99ca24f8c385b09bbe358e35d2be2faa8f204229f7c52c4bb6097a76fa7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"908-10-05","l":"Overview and Background","u":"/asc/908/10/#05-overview-and-background","x":"908-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbacc68e56cd0c03afeb6c5a2125ea62ffcad7d453a88f09b02c55b0d5924423","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"908-10-15","l":"Scope and Scope Exceptions","u":"/asc/908/10/#15-scope-and-scope-exceptions","x":"908-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cec5688b22df2fe84b6642df035046ddb3cf4077a5be44c177ccb6cbb512d73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"908-10-15","l":"Overall Guidance","u":"/asc/908/10/#h-15-overall-guidance","x":"908-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bf158e38d584e1d2ad838397b282dff3e3a019968016836a572e99101df2682","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"908-10-15","l":"Entities","u":"/asc/908/10/#h-15-entities","x":"908-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99b82f1630b7f20d5501c697ffbef1302dbb0e920a90b60098dc6c63d8cc7657","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"910-10","l":"Overall","u":"/asc/910/10/","x":"910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:567a97e1ee495b1f6f7873b18b6d63b89c065d0bee4f7aa81be6c8bce5a27975","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-10-05","l":"Overview and Background","u":"/asc/910/10/#05-overview-and-background","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e73980f0bfa2cc298eeaffb16de5e08a112bdd5c5cca9a73aa67eec78cde227","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-10-10","l":"Objectives","u":"/asc/910/10/#10-objectives","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed36eb62bc0c31876700ee8869865e1402c02b12171181ec66ea101873a8c35b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-10-15","l":"Scope and Scope Exceptions","u":"/asc/910/10/#15-scope-and-scope-exceptions","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4acb77d3b23184915d952ad06693a1718bfe69c324daf1b02601278b76c9ea62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-10-15","l":"Overall Guidance","u":"/asc/910/10/#h-15-overall-guidance","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb2f3ac2b1067f7c9c9e4ff5f7952eff4101c05c5e1247559b69e39fab64ff6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-10-15","l":"Entities","u":"/asc/910/10/#h-15-entities","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc1d59b1a1ff4595ac83e179916724993a0ea36345ad5707995d2720a7315865","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-10-35","l":"Subsequent Measurement","u":"/asc/910/10/#35-subsequent-measurement","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9428ed5033fab6b28461923175f341fe986d93aec321f2f8d3f74eee6a66c7aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-10-35","l":"Small Tools","u":"/asc/910/10/#h-35-small-tools","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a6043a86019683cdf3e3ceeb4f1c5934b8e8b56b4423cb57b1aae446a87a928","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-10-45","l":"Other Presentation Matters","u":"/asc/910/10/#45-other-presentation-matters","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca15b1a07b56a7691ad87181c2a1b09935687d0483638db8291fb154a1130027","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-10-45","l":"Receivables","u":"/asc/910/10/#h-45-receivables","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e88034e3634ef3e142469246c53d6d2d19d94905aec0e74c7b3b3a8a6bab9d4b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-10-45","l":"Consolidation—Investment in an Unincorporated Legal Entity","u":"/asc/910/10/#h-45-consolidation-investment-in-an-unincorporated-legal-entity","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d4572e9f640ba90bc349699fd78fe4e84b9a032c6e6e3d9b0c19009a4200296","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-10-50","l":"Disclosure","u":"/asc/910/10/#50-disclosure","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ef4bccfec2af20f7d38c37bc6300562c6eba3b67c5fe3b15e67bb2154466fcd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-10-50","l":"Accounting Policies","u":"/asc/910/10/#h-50-accounting-policies","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0232d4d4ba87733cdd89b893fbbfe064b7a80ebd759d10ef7fe8aed22f042ae1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-10-50","l":"Liquidity Characteristics","u":"/asc/910/10/#h-50-liquidity-characteristics","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20a9b5c9c73d8cc877be9123d957a9c4c454f39803cbbdae57a4c0bd196586b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-10-50","l":"Receivables","u":"/asc/910/10/#h-50-receivables","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5858cecd0e90ddb306751e6ef00d4442a76e3830f2e07408c93454bc8167a8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-10-60","l":"Relationships","u":"/asc/910/10/#60-relationships","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2e9dd84077885b250115c2b9d6910d804d953367efe7c3a43045edf7c4c467e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-10-60","l":"Revenue Recognition","u":"/asc/910/10/#h-60-revenue-recognition","x":"910-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f71301b9051ed8a9c2e07fa17ee57d8c5ab2054303a2a9ec8e0ba1d7b1a0f19e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"910-20","l":"Contract Costs","u":"/asc/910/20/","x":"910 Contractors—Construction","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b000ede3eb62ee818e62878ffbf7f2b1b391f99f15d82f27cf5389fa5b0ad596","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-20-05","l":"Overview and Background","u":"/asc/910/20/#05-overview-and-background","x":"910-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4196479f0bb92da62aaaeaae5111cd5b263a8334185763199c2830e69dd7d1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-20-15","l":"Scope and Scope Exceptions","u":"/asc/910/20/#15-scope-and-scope-exceptions","x":"910-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91bb5e26a69b4b062d89736bc3f5251e7a218513c14189629e2ea93537e9b4e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-20-15","l":"Overall Guidance","u":"/asc/910/20/#h-15-overall-guidance","x":"910-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c553248cd55b6ef58fe3ac7ab0dfd0484d6a70a5041f6535b4241b30f88905c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-20-25","l":"Recognition","u":"/asc/910/20/#25-recognition","x":"910-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c549a2e691accf8bc6b68b7eecb560694fa939266b59215beeec770f3b53dbac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-20-25","l":"Operating Unit Cost for Construction Equipment","u":"/asc/910/20/#h-25-operating-unit-cost-for-construction-equipment","x":"910-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81e08765489c1f5d5c33815f3efaca6b888910a3acae51714f2a63baf7b166fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-20-25","l":"Small Tools","u":"/asc/910/20/#h-25-small-tools","x":"910-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56e4c790869074ee39a708352dba7c261532156dfbfad4697c0da936d924b709","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-20-30","l":"Initial Measurement","u":"/asc/910/20/#30-initial-measurement","x":"910-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4d756d3c7d3e1d6fd82bd876f32efa868a5c1e92579e2abd1a49e9328664ce1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"910-20-30","l":"Operating Unit Cost for Construction Equipment","u":"/asc/910/20/#h-30-operating-unit-cost-for-construction-equipment","x":"910-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f43639b07ff4bbe72c08cfae175480a7d421ae257bd0d9b5790b443c77ed800a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-20-50","l":"Disclosure","u":"/asc/910/20/#50-disclosure","x":"910-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ceed7cb6db6e94a41ac57fa929bf355293ab899160855e21e7b74ca7ff654889","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"910-20-60","l":"Relationships","u":"/asc/910/20/#60-relationships","x":"910-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84695691ebe4cee3cc6e6cbe11416396c1f8e5c64b675cefee88c62b9be6c44d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"912-10","l":"Overall","u":"/asc/912/10/","x":"912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff8928f24f7846d8bb691334615c665f9acf062725cd95ad428663fea42b4892","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"912-10-05","l":"Overview and Background","u":"/asc/912/10/#05-overview-and-background","x":"912-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6869ee6c08b0b94972faa5aa57d414745a5aa87099a0920caefa9e9e793fabf3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"912-10-15","l":"Scope and Scope Exceptions","u":"/asc/912/10/#15-scope-and-scope-exceptions","x":"912-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ef649d4439141ad1becdd40ef184cbb5cb36d2f6f78bc4ae049732375d83e24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"912-10-15","l":"Overall Guidance","u":"/asc/912/10/#h-15-overall-guidance","x":"912-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34ae461e3c931ab72279ec739c46b8c78be315da9f07fd229dbbc500f9e19223","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"912-10-15","l":"Entities","u":"/asc/912/10/#h-15-entities","x":"912-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccf90185e6a887bc9069587ff691c4778df983cfba9f47ef381d8ced2cbbd531","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"912-10-15","l":"Transactions","u":"/asc/912/10/#h-15-transactions","x":"912-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81059e03c6635f5c21d9708085150e1b948f4e60ae0403588cb847ad7d53d1a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"912-20","l":"Contract Costs","u":"/asc/912/20/","x":"912 Contractors—Federal Government","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:963d8f7a43de7440399b5466185d535ceac798e0c4c67d419d097bad5771fd86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"912-20-05","l":"Overview and Background","u":"/asc/912/20/#05-overview-and-background","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:749a72e936068c0783472590b2de4566c2490bfb76a2fc2d9e8cbf33cc438f6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"912-20-05","l":"Federal Acquisition Legislation and Regulations","u":"/asc/912/20/#h-05-federal-acquisition-legislation-and-regulations","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe6f4b03c8963dbc5ee09c5a8086a5ef61873486320f0cd5131003e098b986c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"912-20-05","l":"Convenience Terminations","u":"/asc/912/20/#h-05-convenience-terminations","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9145811adab105be3f8d58e6a10f80dd7f9d0a93000ceaff2e487f4a64181c59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"912-20-15","l":"Scope and Scope Exceptions","u":"/asc/912/20/#15-scope-and-scope-exceptions","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:502623b17d6581db94e6eee03473720338a2dde4ac69326f6d4a5114789c2640","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"912-20-15","l":"Overall Guidance","u":"/asc/912/20/#h-15-overall-guidance","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be812b62e31194bd1ce0a7a00d21b84b6b1afa2e5e712a659281f34815ce61f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"912-20-25","l":"Recognition","u":"/asc/912/20/#25-recognition","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e4779c67de2465d27ae528bb4115a5cece761a99ed71af79bd8c2469d71bc33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"912-20-25","l":"Costs Allocated to Contracts","u":"/asc/912/20/#h-25-costs-allocated-to-contracts","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86a40d036051f24ee839150c2761985eed7ae3c6b1a1d8ecd046e1c24a0a808f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"912-20-25","l":"Convenience Terminations","u":"/asc/912/20/#h-25-convenience-terminations","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f9f178d758189963f63c27e77e58cb53274630989aa9bf00cf9a06d58eaafbf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"912-20-25","l":"Default Terminations","u":"/asc/912/20/#h-25-default-terminations","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c18ea48bd5bf682a28bcb197ff26206f7f96b83b94700e1cedacea90403d8c9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"912-20-25","l":"Program Accounting","u":"/asc/912/20/#h-25-program-accounting","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14f123fd1e67d69c705b82ce8d6eb9a238cbad1278e80eb97e67d3725602a2b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"912-20-45","l":"Other Presentation Matters","u":"/asc/912/20/#45-other-presentation-matters","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebfb65988d8bdd565001cbed71bd0cd9c17263cba308dffb02fee13c5b943638","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"912-20-45","l":"Income Statement","u":"/asc/912/20/#h-45-income-statement","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b430b700605568649f5e6d75f8bb0edd9033d0c47bec63b94afa84b4aca17019","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"912-20-50","l":"Disclosure","u":"/asc/912/20/#50-disclosure","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87167c8f011c8ecf928e2747c752acb24f21903af84b96e0a2d2c12301130d99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"912-20-50","l":"Default Terminations","u":"/asc/912/20/#h-50-default-terminations","x":"912-20 Contract Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5402dc75b65eea286fa7a7e2ac3cafce81f8a640813469887ac265499dc086c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"915-10","l":"Overall","u":"/asc/915/10/","x":"915 Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a367c18076ec7f0ce279438876e84e3f508ecb08009b9ebeffa817c1654c90d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"915-10-05","l":"Overview and Background","u":"/asc/915/10/#05-overview-and-background","x":"915-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c983dd9197bd10b4d9d74e5d3dff50c207fe9300f0ba963a0e85acfae6b5c7d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"915-10-15","l":"Scope and Scope Exceptions","u":"/asc/915/10/#15-scope-and-scope-exceptions","x":"915-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96e2066113c915f0413bf5a988880617d89f403078ad0b44b538b0b4149b4978","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"915-10-65","l":"Transition and Open Effective Date Information","u":"/asc/915/10/#65-transition-and-open-effective-date-information","x":"915-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eaf22a31525d774a93703b0538e694de9381ed1933b8f4cd8b406efb5ca3ffa9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"920-10","l":"Overall","u":"/asc/920/10/","x":"920 Entertainment—Broadcasters","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5af0b4043cb5903b88b6e6278f5aa0430b5bfabfeca176e7f6656c38557c498c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"920-10-05","l":"Overview and Background","u":"/asc/920/10/#05-overview-and-background","x":"920-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:787ea41081e4b48f337d26ca424f12ac800736f1fef4e82ae1357b7c74be227f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"920-10-15","l":"Scope and Scope Exceptions","u":"/asc/920/10/#15-scope-and-scope-exceptions","x":"920-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f38ad6a3cd2a724ff62d823e49647490f9ea3b37fabad790b9bb1111976cf797","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"920-10-15","l":"Overall Guidance","u":"/asc/920/10/#h-15-overall-guidance","x":"920-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2be35c1a452cbc609dcd73af8914470adfdba8d88efa61d3c375a350c632f276","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"920-10-15","l":"Entities","u":"/asc/920/10/#h-15-entities","x":"920-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:594b598f11c24bb8c604dbb2778ffd7c1755274a2c71c1a04e9a375554b07858","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"920-10-15","l":"Transactions","u":"/asc/920/10/#h-15-transactions","x":"920-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d08932228d57776babd4ddf19a330c9f04617d200dfebce1d7be241f9587f9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"922-10","l":"Overall","u":"/asc/922/10/","x":"922 Entertainment—Cable Television","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fbe9797403302d5cbb5e000ce79302fe6105ef5c2db6c14ba17b701e7db9d8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"922-10-05","l":"Overview and Background","u":"/asc/922/10/#05-overview-and-background","x":"922-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0b74edbd9fc3219770ae089894f7a340cd7307ebc0b1a0b6d0f7f0eb90e4057","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"922-10-15","l":"Scope and Scope Exceptions","u":"/asc/922/10/#15-scope-and-scope-exceptions","x":"922-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e7c53609630fbe69eb8c4c8e50c3769d635ef5a4f87f4fcd283abbf2a49a65b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"922-10-15","l":"Overall Guidance","u":"/asc/922/10/#h-15-overall-guidance","x":"922-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7bac4bfc462ea1fb0b9a01dd4f31c1ad6c105dda00fa3319f3c90e36eba1e3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"922-10-15","l":"Entities","u":"/asc/922/10/#h-15-entities","x":"922-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cd231d240a15db9d485092165ecbae2e7700f8ba3b7fbb15ff1f07265d50532","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"924-10","l":"Overall","u":"/asc/924/10/","x":"924 Entertainment—Casinos","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9608063c417d665f54d0c517273912ca4517c4ec12532ed1c79e8aaaa1ed6692","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"924-10-05","l":"Overview and Background","u":"/asc/924/10/#05-overview-and-background","x":"924-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abe80b1c6d3834f089fab9f29898700ce038aa0770dee6e4d016beac4a97621f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"924-10-15","l":"Scope and Scope Exceptions","u":"/asc/924/10/#15-scope-and-scope-exceptions","x":"924-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89d918596950e94ccedfa3c16663f89204a16083661adec25da4c360800d9476","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"924-10-15","l":"Overall Guidance","u":"/asc/924/10/#h-15-overall-guidance","x":"924-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bd82172bc174cf5464a3b7618e44914da4522711cf3e3464722cec5b00ee11f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"924-10-15","l":"Entities","u":"/asc/924/10/#h-15-entities","x":"924-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10cadfe88f8a20033b4ada13bdb4541431cdf01dfc837526e172c96829275896","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"924-10-S45","l":"Other Presentation Matters","u":"/asc/924/10/#sec-45-other-presentation-matters","x":"924-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fab3afd564fb8319cf1f99949b72a17f4ad9642b7ad857420c0e0e7b304689e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"924-10-S45","l":"Income Statement Presentation of Expenses","u":"/asc/924/10/#h-S45-income-statement-presentation-of-expenses","x":"924-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68c8c7de038fc72fe4e22a8fe2ed82cdceeacb298061b0401ef55d921d5c6678","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"924-10-S99","l":"SEC Materials","u":"/asc/924/10/#sec-99-sec-materials","x":"924-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20921cdd21e6f9df875b25bec6a0034f2b0b27b06e0f3592facc0a42e0ce5c7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"924-10-S99","l":"SEC Staff Guidance","u":"/asc/924/10/#h-S99-sec-staff-guidance","x":"924-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da6b5bfd650594043da7f3d14946d269c3bc11902ffe73e801d1c8753d84c9aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"926-10","l":"Overall","u":"/asc/926/10/","x":"926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f025d54247902d6fbf8b8c693a38cec4a963a7efc32ce970d23313a21d7d6705","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"926-10-05","l":"Overview and Background","u":"/asc/926/10/#05-overview-and-background","x":"926-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ab50ae3c8c9b9555ea83af57f027a435be1f57938713b12ebe938440f236a6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"926-10-15","l":"Scope and Scope Exceptions","u":"/asc/926/10/#15-scope-and-scope-exceptions","x":"926-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a53469e6bcec394cce002b6d140ca53f9c3a3b8856b2bbd84ccf322eefb6ae7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-10-15","l":"Overall Guidance","u":"/asc/926/10/#h-15-overall-guidance","x":"926-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3143659ed5a4cc96ec3c307d943b55a4cbedf2906412fa2d0fea96854a395017","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-10-15","l":"Entities","u":"/asc/926/10/#h-15-entities","x":"926-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6741f9e89428dada4a6b5cc54988caadd29b629ccd24ecbf1e148a21fdee9178","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-10-15","l":"Transactions","u":"/asc/926/10/#h-15-transactions","x":"926-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7eb5f842f9e3bca7e803bae508194ca2bec5c5b5c48a40d65272b8c0763398a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"926-20","l":"Other Assets—Film Costs","u":"/asc/926/20/","x":"926 Entertainment—Films","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7af5d2e4149f83f22cba777687b8519af81f62744e7a87201323dd92351c931b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"926-20-05","l":"Overview and Background","u":"/asc/926/20/#05-overview-and-background","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:709226db52bc1c28111c5262be390389e82f5303b4d56fd7969ad471edf70c6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"926-20-15","l":"Scope and Scope Exceptions","u":"/asc/926/20/#15-scope-and-scope-exceptions","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a04f024044ae18429b6a7436db16d0bca83e3ec22ab94ba5e54739c93c1ae37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-15","l":"Overall Guidance","u":"/asc/926/20/#h-15-overall-guidance","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0545fa91e301e97d070e48851b486e20688b5ed8a5bbe8bdbb4cc09b996ea91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"926-20-25","l":"Recognition","u":"/asc/926/20/#25-recognition","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fbb998b8dddba35f14ab065b2aa92e9e54e2a6c61ff7b0fcefc36e4ddfe0f11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-25","l":"Film Costs Capitalization","u":"/asc/926/20/#h-25-film-costs-capitalization","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1955a0ffa05bf93759d7acb4e2d95cfa16248e13989dc4ce9c4049dd561c07a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-25","l":"Production Overhead","u":"/asc/926/20/#h-25-production-overhead","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fc33148badde6d77986133681a0a711ad2e3fd0b19bfef951944d3d44fbf666","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-25","l":"Overall Deals","u":"/asc/926/20/#h-25-overall-deals","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c47e58f3e15bb484d8ffc02973fde6c810e654531600669815cb4259138fbd7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-25","l":"Rights to Film Properties","u":"/asc/926/20/#h-25-rights-to-film-properties","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ea1d7eeb18ebb34650a97fc670a0073c9d0b602e6c0851028a7e937eae7a513","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-25","l":"Significant Changes to a Film","u":"/asc/926/20/#h-25-significant-changes-to-a-film","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19be460ed378411869284e748e05ecb6982bfe0d3e3b012a503c81f011ba8c14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"926-20-35","l":"Subsequent Measurement","u":"/asc/926/20/#35-subsequent-measurement","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:baf611060e9ebb6c4b65e283a75d66cbe52d81ec18646d2e0f21a427211d4578","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-35","l":"Film Costs Amortization","u":"/asc/926/20/#h-35-film-costs-amortization","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a754111f8d8b4225bb97e5f40c88ca2803c88a112a237cb73f72cec0ae32c5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-35","l":"Predominant Monetization Strategy","u":"/asc/926/20/#h-35-predominant-monetization-strategy","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d8683b4e675436864ebb2545fa39574756b56e5a37e0e5a5607a119dd20c41e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-35","l":"Ultimate Revenue","u":"/asc/926/20/#h-35-ultimate-revenue","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15e93a451c7584abc31347d6e143126bdedeab64d060711d4f774fd0dc83f464","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-35","l":"Impairment","u":"/asc/926/20/#h-35-impairment","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98097199166dc5af35c8ea58f5aeb139093751373ace6f2f905d9bc7e4508940","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"926-20-40","l":"Derecognition","u":"/asc/926/20/#40-derecognition","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d226a29fad67b9af3c44ebbd827a2d177856bef3c4ee7ecc490e586b53155f23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-40","l":"Film Properties","u":"/asc/926/20/#h-40-film-properties","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:227bb646a8a6d0e77975fd27056db8f2936a02ab706f80ec0ca152b4b5c4b584","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"926-20-45","l":"Other Presentation Matters","u":"/asc/926/20/#45-other-presentation-matters","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d0ec67fc0be6edd2e29a8f580047df6ef90aee337768e38413b24605986f44c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-45","l":"Film Costs","u":"/asc/926/20/#h-45-film-costs","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db22c6b7bda9f9cc8fb45b306e1a35eff2a09217383c3b68108681d694954731","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"926-20-50","l":"Disclosure","u":"/asc/926/20/#50-disclosure","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e18d99ce5d24923b552882604ceea6fca844db158a18f191d3eca1b80c84ecba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-50","l":"Film Costs","u":"/asc/926/20/#h-50-film-costs","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:050cbcbcee16e3cd9b4080250d22800228056f0642b2218937bdf97f46230ddc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-50","l":"Film Libraries","u":"/asc/926/20/#h-50-film-libraries","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc895b9c2b7abb98bf586d70c845aef05cb44ff0633e7df1facfacda6594e2ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"926-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/926/20/#55-implementation-guidance-and-illustrations","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f16b95bd629c019ba41445730860c187df9a59b68afde0d3898393970d6fc57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"926-20-55","l":"Illustrations","u":"/asc/926/20/#h-55-illustrations","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b8cd4e601514e6b8f0cf0ca375d0c0583ce5d2d95f7798a649d7ef9fb3f2899","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"926-20-65","l":"Transition and Open Effective Date Information","u":"/asc/926/20/#65-transition-and-open-effective-date-information","x":"926-20 Other Assets—Film Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39fc2ae07988360d1810f2ee1cd2e4daea800735141644b2bccb4d1c6f19e882","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"928-10","l":"Overall","u":"/asc/928/10/","x":"928 Entertainment—Music","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af554b22e71ea9b7b2f2e633aba86eeaa239606a391a312a7ce1e6522a3f48c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"928-10-05","l":"Overview and Background","u":"/asc/928/10/#05-overview-and-background","x":"928-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61c4668eff9a88a7d7f391938a72f963db7a5270fd4f59f90f4af9c66b8f9e6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"928-10-15","l":"Scope and Scope Exceptions","u":"/asc/928/10/#15-scope-and-scope-exceptions","x":"928-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:759db5f68d27bfc733157fad494026f575d9d48b179efeffa9ecbdfd7f3a30a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"928-10-15","l":"Overall Guidance","u":"/asc/928/10/#h-15-overall-guidance","x":"928-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7527a20e3521bb2a6c73dae3cc60d12470309bb551d63a9d9c117f091ce92a87","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"928-10-15","l":"Entities","u":"/asc/928/10/#h-15-entities","x":"928-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf4ac7481e0ce1c1d0f6382509798779b6d65532ff80e1522ef60a5bbfdefdc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"930-10","l":"Overall","u":"/asc/930/10/","x":"930 Extractive Activities—Mining","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:061c41dcf646dcf4b69b22f520b5a5693fbbd337dd5fcd090f972dfff9b2bb67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"930-10-05","l":"Overview and Background","u":"/asc/930/10/#05-overview-and-background","x":"930-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c340485aae7027bd45f0bc4a4aea6dbd80f9b27c55d8566dc629070b8c4c269f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"930-10-15","l":"Scope and Scope Exceptions","u":"/asc/930/10/#15-scope-and-scope-exceptions","x":"930-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d77ae2784d184ea4895d18906de3375210051ddcacbf36d82b00c4f77c1a505","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"930-10-15","l":"Overall Guidance","u":"/asc/930/10/#h-15-overall-guidance","x":"930-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:007f996d29ab018b3410f148b00f3114010ad6dc2847c6ee18d8b036305a3938","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"930-10-15","l":"Entities","u":"/asc/930/10/#h-15-entities","x":"930-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e1ba112a20c3d2fd927da723638da45b420cc51ec093a85ae73b42ccd5a59c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"932-10","l":"Overall","u":"/asc/932/10/","x":"932 Extractive Activities—Oil and Gas","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c12e720230fdee026f9e94fc7c3436d3ad45c4944859d6daa654e59b80644cfe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"932-10-05","l":"Overview and Background","u":"/asc/932/10/#05-overview-and-background","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bb7525dd866763f4b5c621d428fee8cd50d51d57c191b28aa0c38c83ffbd02c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"932-10-15","l":"Scope and Scope Exceptions","u":"/asc/932/10/#15-scope-and-scope-exceptions","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72b66859d5f90d6045296cc8cc22d8b83f3a2b8fe3e630ed547fa84c5443dcbe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"932-10-15","l":"Overall Guidance","u":"/asc/932/10/#h-15-overall-guidance","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8933d88914fc9780acc2aba33ba20e2727d6e35e4318f5b9c34a3a7d613421f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"932-10-15","l":"Entities","u":"/asc/932/10/#h-15-entities","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c27402adca97b44ef6ca258e6a174e8fc7f9299e4e4a25e00ebf12f89b432cbe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"932-10-15","l":"Transactions","u":"/asc/932/10/#h-15-transactions","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a35a6517582d72ad00546b4501646cb2085afac11fa78100cfd6a8ad1b1483b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"932-10-65","l":"Transition and Open Effective Date Information","u":"/asc/932/10/#65-transition-and-open-effective-date-information","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a918e790181b4878e25147cbe45705a516b41f383326bff6b1a04ddcfd637ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"932-10-S00","l":"Status","u":"/asc/932/10/#sec-00-status","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e0b8b372e84784598c318f6730b20dea0f9196a69b9be3159f3006c60fed3c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"932-10-S15","l":"Scope and Scope Exceptions","u":"/asc/932/10/#sec-15-scope-and-scope-exceptions","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d4b1e485c2399388d47e171f0e12853c34f75b5745566c696c5036cae94d7dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"932-10-S15","l":"Entities","u":"/asc/932/10/#h-S15-entities","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f6313423a89373d1cc98d5d7586a80a877cd808bc6a5145e9843d9a772763b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"932-10-S25","l":"Recognition","u":"/asc/932/10/#sec-25-recognition","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fdecc3ba4462dc3187cf543240e3c0b2167dcb0255d127e69da6e08257023ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"932-10-S45","l":"Other Presentation Matters","u":"/asc/932/10/#sec-45-other-presentation-matters","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1811137878e2c96590fb2822c0177d1acb2bc5b964deb6492183ed75bb57acd1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"932-10-S45","l":"Royalty Trusts","u":"/asc/932/10/#h-S45-royalty-trusts","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2431b47da6184664a257983c11bd4755e245c0761fe6bd672ba29c7a29d37824","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"932-10-S50","l":"Disclosure","u":"/asc/932/10/#sec-50-disclosure","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:577db642e2670db4f75d6b786ac28d0dd04ed91a17496e3133e2fc2af38c509f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"932-10-S50","l":"Oil and Gas Reserve Data","u":"/asc/932/10/#h-S50-oil-and-gas-reserve-data","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a40f9f13d0e76d2245b7a65dfb3540bfcc3a52b6274d3f31b62d2a27cdd46c9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"932-10-S55","l":"Implementation Guidance and Illustrations","u":"/asc/932/10/#sec-55-implementation-guidance-and-illustrations","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e3738f90fd56a77671ca133c49e4c0ba5f407453f61ca4f34621115ff6f4811","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"932-10-S55","l":"Accounting Issues in Oil and Gas Exchange Offers","u":"/asc/932/10/#h-S55-accounting-issues-in-oil-and-gas-exchange-offers","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a67d3c320ff503209584ec987e08abaabbf6e4cd28266e86d8eb2781530af69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"932-10-S55","l":"Methods of Accounting by Oil and Gas Producers","u":"/asc/932/10/#h-S55-methods-of-accounting-by-oil-and-gas-producers","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77545bf3d70e38167b6193c6c110dabe9cd45c1bea776c582e79ab1f802efdd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"932-10-S99","l":"SEC Materials","u":"/asc/932/10/#sec-99-sec-materials","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:287c68844a1bb3e02b2ecdc16b35a73b8c40e646a6fcac5b5bceb0b02e3c769d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"932-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/932/10/#h-S99-sec-rules-regulations-and-interpretations","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edebec1ddfb5a05ea812a62ebfcb25cfd3638c94ddae7e696c5c35b96731c4e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"932-10-S99","l":"SEC Staff Guidance","u":"/asc/932/10/#h-S99-sec-staff-guidance","x":"932-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d61bee0281b8a8ed7ac2232b8fba65d5ecd39db6a0f9a7487e8f4d1c1d15c2aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"940-10","l":"Overall","u":"/asc/940/10/","x":"940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5897972e86efaf3fabe6d1a77a3e3ee439acb40455dd2f3fd84988df9adf896","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"940-10-05","l":"Overview and Background","u":"/asc/940/10/#05-overview-and-background","x":"940-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b82232255a72e030e470faf01f9bdf9eb7a5355e0c94d919ad0f1c8ec0cc10b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"940-10-15","l":"Scope and Scope Exceptions","u":"/asc/940/10/#15-scope-and-scope-exceptions","x":"940-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37ca744d455f662c0cfd7567c64b87b193a2e542dcb1c282c77b9a7d7428f4cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-10-15","l":"Overall Guidance","u":"/asc/940/10/#h-15-overall-guidance","x":"940-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e76627953d6ba4649b7dfafe179018bbcf417222e64371afac398ffc41d7fed9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-10-15","l":"Entities","u":"/asc/940/10/#h-15-entities","x":"940-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15f5738d00d5e110781f0bc736a94ac45ae09218eb0e6c52980b5479ee8968f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"940-20","l":"Broker-Dealer Activities","u":"/asc/940/20/","x":"940 Financial Services—Brokers and Dealers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5265464abd059bbdf0fec2ce63c64046047b01f64766ec28d306d565fdb2d91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"940-20-05","l":"Overview and Background","u":"/asc/940/20/#05-overview-and-background","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b558578b6d60445d95bc66ab84af7b71ad8a5f44df9f776215534811f7a4e1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-05","l":"Commissions","u":"/asc/940/20/#h-05-commissions","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e332c6f30dbc83e6be31e23ff9738134abf7ee74cd37021201097358a59e6bfc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-05","l":"Soft-Dollar Arrangements","u":"/asc/940/20/#h-05-soft-dollar-arrangements","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6153046d7929eb1c6e6464f92a563c5d5dd3c6595aa85702a38b6d1d2a2a2388","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-05","l":"Mutual Fund Distribution","u":"/asc/940/20/#h-05-mutual-fund-distribution","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05ace4f45f1d3132d643bd7e70ba3bf1160e17e4a19da06b0c10e747c6fbd685","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-05","l":"Clearing","u":"/asc/940/20/#b-05-clearing","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b46338242c08e6fb0f3a7df19bcc4b88d843923aad96dc34c3c63da16eda4917","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-05","l":"Dividend Department","u":"/asc/940/20/#h-05-dividend-department","x":"Clearing · 940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ff885a77dcb10335c99835be6ceaa79bbbacc9e003a40d775e3a4d7e115c139","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-05","l":"Suspense Accounts","u":"/asc/940/20/#h-05-suspense-accounts","x":"Clearing · 940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d763588491a82d1c4844e0d5679c3d913f2dbef0753a91f1f746aba3cd0bce69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-05","l":"Underwriting","u":"/asc/940/20/#b-05-underwriting","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a21e56ae6c10bc8d55247ac50ac53f83c2330f1b275c58d1ffbbb73b1ff855d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"940-20-15","l":"Scope and Scope Exceptions","u":"/asc/940/20/#15-scope-and-scope-exceptions","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f86f02e669b75c6d8a1b6857fe3a7b95eaa638642e0d836ce6383e1673d242a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-15","l":"Overall Guidance","u":"/asc/940/20/#h-15-overall-guidance","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:446d071b7d21729a36e4732f4645f228a1acfd0083c7dfbd59ae3fc9d738a40e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-15","l":"Instruments","u":"/asc/940/20/#h-15-instruments","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff4f75261edb8598e04021f15eed3e442bd238042e609005b4bf8d8645a32efa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-15","l":"Clearing","u":"/asc/940/20/#b-15-clearing","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06677c330c4b90f468b11152e369d79676d521daaa0d13ac6ab371f44c8419ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-15","l":"Underwriting","u":"/asc/940/20/#b-15-underwriting","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69305d522f63056e5b63d0547b12f2d33995f5f553daf6a121a4b059af943ff3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"940-20-25","l":"Recognition","u":"/asc/940/20/#25-recognition","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c6142096361d090e8a3505ff2929ff74426a2dfb9067c165b927c14533da337","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-25","l":"Agency Transactions","u":"/asc/940/20/#h-25-agency-transactions","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a94712c11caf1b06bfe13de973933dd38bb6efd0e340c829ada9961f9c012c05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-25","l":"Commissions","u":"/asc/940/20/#h-25-commissions","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a92445e5410abb84820b87abdbae6b620e43d45066210a535fded2932dc38e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-25","l":"Clearing","u":"/asc/940/20/#b-25-clearing","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b1e4b32d715be5c28f9074e0703a05956163fee13961bdc81d786c02d0d0c29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-25","l":"Fail-to-Deliver","u":"/asc/940/20/#h-25-fail-to-deliver","x":"Clearing · 940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a65bb10ac25ff045f95eeed62cb406b02bcbce70862c44a2842d87e8d07cfe6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-25","l":"Fail-to-Receive","u":"/asc/940/20/#h-25-fail-to-receive","x":"Clearing · 940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3becd09e5a3eb441376cf1db5549f6ff280534a2bba7499c98a29a52daf6bff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-25","l":"Suspense Accounts","u":"/asc/940/20/#h-25-suspense-accounts","x":"Clearing · 940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44fa24dd0951ea7e63cc411036661d762ce58dc58f1e263bdf4fd916dc61daac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-25","l":"Conditional Transactions","u":"/asc/940/20/#h-25-conditional-transactions","x":"Clearing · 940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74542cb544c3d7b62d1f626673193cda0f6cc61d4945d2b6f7126fb042938084","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-25","l":"Floor Broker","u":"/asc/940/20/#h-25-floor-broker","x":"Clearing · 940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dcfec0ca05b6b149effdb5086c8f4d9616eade89b76fcb75cec98662e518461","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"940-20-30","l":"Initial Measurement","u":"/asc/940/20/#30-initial-measurement","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f06d6125a0c43f5579fe57750e0747b15293303516e67ac15e52c5514c49b86e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-30","l":"Clearing","u":"/asc/940/20/#b-30-clearing","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dce60faa06cab99a49ee695742397720d4a248d4d36dc01ef888f56b555ff934","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-30","l":"Fail-to-Deliver","u":"/asc/940/20/#h-30-fail-to-deliver","x":"Clearing · 940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d604cf8bf20513c7a3bc57a16ff29503f75a1b14d1738879926bf45603f31d1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-30","l":"Fail-to-Receive","u":"/asc/940/20/#h-30-fail-to-receive","x":"Clearing · 940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b5775a688890d6730ed8664ff15e0244242699ae00ecc3ff883d0188f0d07ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"940-20-35","l":"Subsequent Measurement","u":"/asc/940/20/#35-subsequent-measurement","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73b1cc0615ed96114ef1c08d72e22c715a4c46a4c31975fc3926dac3e2b8ddbf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-35","l":"Clearing","u":"/asc/940/20/#b-35-clearing","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2252c9ca6dfc6659b3e57c10961ce995a19d2f5270683a83856234cfc0dff93b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-35","l":"Conditional Transactions","u":"/asc/940/20/#h-35-conditional-transactions","x":"Clearing · 940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d278fffb76f6985ffbda0d28f372714109f1259e894f70a364cda085979c4287","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-35","l":"Suspense Accounts","u":"/asc/940/20/#h-35-suspense-accounts","x":"Clearing · 940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94611b326eae860a8c15d340327b65f4ba03342b63d466eb360db02ebd06f586","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-35","l":"Underwriting","u":"/asc/940/20/#b-35-underwriting","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0ebcfd59f0243b82bc06752399b5ec9ae89ef5a27d6744be80d281b3fe2d7c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"940-20-45","l":"Other Presentation Matters","u":"/asc/940/20/#45-other-presentation-matters","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:886abd236b1f66499c225da6be14c0e146f67bef17a33aaf0ed11c25f14c57d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-45","l":"Statement of Financial Condition Classification","u":"/asc/940/20/#h-45-statement-of-financial-condition-classification","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2252ce5f24c434deea97f939757b1cdb9d386edeedeb945bb6d6bf72ddd727fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"940-20-50","l":"Disclosure","u":"/asc/940/20/#50-disclosure","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8154f79bad42bab9645d23e2fb51db98a81b74c97f401d326a0cfcfabafb98e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"940-20-50","l":"Contractual Commitments","u":"/asc/940/20/#h-50-contractual-commitments","x":"940-20 Broker-Dealer Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e34c3f8261fb8c50258f07aa4983437fc42fa6b4d541ec16ceecbfe59d5ba1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"942-10","l":"Overall","u":"/asc/942/10/","x":"942 Financial Services—Depository and Lending","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b43e5a216128e27ca5b8593badd23d45adc25cc99013e745ca39571156e27bd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"942-10-05","l":"Overview and Background","u":"/asc/942/10/#05-overview-and-background","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bc211c7934d424ee914221d653425833e035c77700296341fe91650f6560c5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"942-10-15","l":"Scope and Scope Exceptions","u":"/asc/942/10/#15-scope-and-scope-exceptions","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46331f9ad8e06c85eb138f3a4c7a8d6f56617da3ee3384e6455f3e8a3f504d24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"942-10-15","l":"Overall Guidance","u":"/asc/942/10/#h-15-overall-guidance","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:698eb7db0396a67f9662e0b47cb56404d4a98407d0737d308006b13958b6fe45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"942-10-15","l":"Entities","u":"/asc/942/10/#h-15-entities","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f77f7f0775ab3ce3256a49ed736786d4280a710209a5426352727f3278b2c0cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"942-10-S00","l":"Status","u":"/asc/942/10/#sec-00-status","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87879430dc428d7456be01b184c4d5a65b9cf1c5a6c8432525f5d87e7ffcba44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"942-10-S15","l":"Scope and Scope Exceptions","u":"/asc/942/10/#sec-15-scope-and-scope-exceptions","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21063ca203499806be4625b599ec0083c7cbb9f0876bf1e0a24a812110a0522f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"942-10-S15","l":"Application of Regulation S-X Rules 9-01 Through 9-06","u":"/asc/942/10/#h-S15-application-of-regulation-s-x-rules-9-01-through-9-06","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7afd59d92673654070332786a9bb2b1b55edae3d3628ce64c40bec79d7e528b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"942-10-S15","l":"Application of Article 9 of Regulation S-X and Industry Guide 3","u":"/asc/942/10/#h-S15-application-of-article-9-of-regulation-s-x-and-industry-guide-3","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2495e10cc7984632ba6dfd5ea24f0dd0a7d0881fd5273ffc4e7c3437eac6ae6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"942-10-S45","l":"Other Presentation Matters","u":"/asc/942/10/#sec-45-other-presentation-matters","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c13846015859c684740f418da704c238b32c8f92fbe92eb7b1cbb100dd4a324b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"942-10-S45","l":"Applicability of General Rules to Bank Holding Companies","u":"/asc/942/10/#h-S45-applicability-of-general-rules-to-bank-holding-companies","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09c65c1374495526bc366bd16cdc63aa53ce999a23eae3f63d970cd04c8867aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"942-10-S45","l":"Regulatory-Assisted Acquisitions","u":"/asc/942/10/#h-S45-regulatory-assisted-acquisitions","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dbd56221d0c8c9879f6d2e47864de79dad07ab37f3cc0049f0c8f94cda9d030","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"942-10-S50","l":"Disclosure","u":"/asc/942/10/#sec-50-disclosure","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:100240881132a1ebd407d73d733796a1b58334eb86df32140414f285b9b6991a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"942-10-S50","l":"Regulatory-Assisted Acquisitions","u":"/asc/942/10/#h-S50-regulatory-assisted-acquisitions","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72ca188d42f68c6aefa0bced992d62b86c95f543b3801d843d1ced422cd47971","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"942-10-S50","l":"Assistance from Federal Financial Institution Regulatory Agencies","u":"/asc/942/10/#h-S50-assistance-from-federal-financial-institution-regulatory-agencies","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a82bcf54d3022b1d4833e1a7e33cc865c7464cefe24959a1382b6314224abab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"942-10-S99","l":"SEC Materials","u":"/asc/942/10/#sec-99-sec-materials","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6329d86addd014167df7cf2a4d074b1c538b1b13093cf8b8f21ddc14dc9993f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"942-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/942/10/#h-S99-sec-rules-regulations-and-interpretations","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e411ffbbf899e7cb8b6df4f4d6a535126ea88aa9caf553f47b44458d7be1a18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"942-10-S99","l":"SEC Staff Guidance","u":"/asc/942/10/#h-S99-sec-staff-guidance","x":"942-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca2345ad3d84aa8f90c85dc05d4a67f9040cc0f689c3c73e8cd8a39502319553","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"944-10","l":"Overall","u":"/asc/944/10/","x":"944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ca676e747e577c3ba52024c91bbb41332134adf1045959b96d139eda4de67fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-10-05","l":"Overview and Background","u":"/asc/944/10/#05-overview-and-background","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61408fa78bcc4491fa4581f0811b3c26e0ae1e16fed6150b79249c7283e82f04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-10-15","l":"Scope and Scope Exceptions","u":"/asc/944/10/#15-scope-and-scope-exceptions","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:183b116c77e0bca44d0772335bdc3f32b97e66ad13c3c2add0791d7de8f88a73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-10-15","l":"Overall Guidance","u":"/asc/944/10/#h-15-overall-guidance","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bd859dfbab46bd98a49c39332d078f5c41da43b0bb822cebb3283bcd4614672","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-10-15","l":"Entities","u":"/asc/944/10/#h-15-entities","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c6123a4a37ac84ad26667836cb30f7071083432c2ec2b660bf1c2e1de5a1406","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-10-65","l":"Transition and Open Effective Date Information","u":"/asc/944/10/#65-transition-and-open-effective-date-information","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8290e890658f6a4072c26ce8f708bf5f82ab374fa8ac1d771990275c780f43b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-10-S00","l":"Status","u":"/asc/944/10/#sec-00-status","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c7a3fbeb72a504d0f4b4f5bc1d8898742118e76598c8fb5fc884898c398613d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-10-S15","l":"Scope and Scope Exceptions","u":"/asc/944/10/#sec-15-scope-and-scope-exceptions","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36c64d581662525f390c3af7c2f7572455bf691534f1ad916bd0503f162e3351","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-10-S15","l":"Entities","u":"/asc/944/10/#h-S15-entities","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb0376b74e7801fe4a0c11de39a70ff61c3e808599d3d52afd21ae5a501b91c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-10-S45","l":"Other Presentation Matters","u":"/asc/944/10/#sec-45-other-presentation-matters","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c20716e8ea660ab20f378d634645826d4a3213ac4e7210f9c05e5bfa01c5a6d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-10-S50","l":"Disclosure","u":"/asc/944/10/#sec-50-disclosure","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83785e6dcd1cfacf27c82439d3441b9ffc237a4c310d65e48e572318ac784b80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-10-S50","l":"Supplemental Schedules","u":"/asc/944/10/#h-S50-supplemental-schedules","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e155682be207918131926b22364848ac29186879ccaa4169ed25ab19d384321","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-10-S99","l":"SEC Materials","u":"/asc/944/10/#sec-99-sec-materials","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd8ad650cffb9233dd8df8aaf7501bd7e43a8b342029acc169168e50753ab2ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/944/10/#h-S99-sec-rules-regulations-and-interpretations","x":"944-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e98fbd20ec0fb4e4db5b5a124eccd2bb33b6c79bd89c0018d268a024a44a7a77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"944-20","l":"Insurance Activities","u":"/asc/944/20/","x":"944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1623867e057515b8994cdea5d877f67731f457298bec213c29bbdd27b7838a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-05","l":"Overview and Background","u":"/asc/944/20/#05-overview-and-background","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6221f3bbe78016593a60ef7bd9786c6ba9d3a6b61d08ae2aafe5d40c1ef79978","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Insurance Contracts","u":"/asc/944/20/#h-05-insurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10aa17bcd37e81967b25c19882b4546afa42274516703de059f488d36cce0d63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Statutory Accounting Practices","u":"/asc/944/20/#h-05-statutory-accounting-practices","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff85e87b616f6c603ff8f519a767a759d0c67f535221b988c641989ebc0d9a7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Short-Duration Contracts","u":"/asc/944/20/#b-05-short-duration-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79fae8bfd65bf00be04ac19a87dbd86cd043ce8dfbf8cbc65fee39343e4e630b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Long-Duration Contracts","u":"/asc/944/20/#b-05-long-duration-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f128e3ee9a4e8a51f44a4c0c860c66b360903c7db1a844da226131ec4222302","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Traditional Fixed and Variable Annuity and Life Insurance Contracts","u":"/asc/944/20/#h-05-traditional-fixed-and-variable-annuity-and-life-insurance-contracts","x":"Long-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b8d44831b8f4e35c25e52640747ac9fd919b40e2faf0f0e5a2434586975b4e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Limited-Pay Insurance Contracts","u":"/asc/944/20/#h-05-limited-pay-insurance-contracts","x":"Long-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cad379192d6c4f2f55cbc06d2405689851ae9ec6ff7e5b64ed093a283663504","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Universal Life-Type Contracts","u":"/asc/944/20/#h-05-universal-life-type-contracts","x":"Long-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c46a67edf4d225c6f9d9bb45c4acf86ff4fee7dc99d625f377a654ebe014bb6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Nontraditional Fixed and Variable Annuity and Life Insurance Contracts","u":"/asc/944/20/#h-05-nontraditional-fixed-and-variable-annuity-and-life-insurance-contracts","x":"Long-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8846f02e1a075b7d5eb6467c5bb8a6c1ab972b7c8e98913683f4afe4536dc87b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Participating Life Insurance Contracts","u":"/asc/944/20/#h-05-participating-life-insurance-contracts","x":"Long-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0bbf380d595bfad631851ee0ab39db1dd7a1e9be1c891a6775a9bcf1856b753","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Group Participating Pension Contracts","u":"/asc/944/20/#h-05-group-participating-pension-contracts","x":"Long-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e5d548cb86aa6443a53a348f10e8ca7199860bced59c4db3db63fd02b2210f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Reinsurance Contracts","u":"/asc/944/20/#b-05-reinsurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0095c8ba1228532802b6f1aca093d3f79ad05833bdb553957b0aa3022933a34f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Multiple-Year Retrospectively Rated Reinsurance Contract","u":"/asc/944/20/#h-05-multiple-year-retrospectively-rated-reinsurance-contract","x":"Reinsurance Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49ce290ca1f2952f5e068d76a452a9f92f007e15f4bca27b32865f196fd976ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-05","l":"Financial Guarantee Insurance Contracts","u":"/asc/944/20/#b-05-financial-guarantee-insurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a29bfe316209460959f8d695643d35592df6b0855ed5afda2ba4e5708dfda8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-10","l":"Objectives","u":"/asc/944/20/#10-objectives","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa365d61b8b1851be7591d83e273132e29cfc4e8ba9c53850043a9339a1dd854","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-10","l":"Reinsurance Contracts","u":"/asc/944/20/#b-10-reinsurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42c70cc423b931feff5407bd4e71c2e5ff06953e7e91798617f1b82e68111360","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-10","l":"Overall","u":"/asc/944/20/#h-10-overall","x":"Reinsurance Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e06d74fd4dfbea7ec5fef426e378746db2989afba7053acd03a80cd628c63b0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-10","l":"Multiple-Year Retrospectively Rated Contracts","u":"/asc/944/20/#h-10-multiple-year-retrospectively-rated-contracts","x":"Reinsurance Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a121887955e6e7f1f7a67278e59daeaca2b54155f4c0b5b5a67a39464ffeb7b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-15","l":"Scope and Scope Exceptions","u":"/asc/944/20/#15-scope-and-scope-exceptions","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:711bdf92ab7e1e64d743faf049f756350d21a69804e58252256899a182538e14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-15","l":"Overall Guidance","u":"/asc/944/20/#h-15-overall-guidance","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9f46878bbff28070abdafbe1e609cfe84a22f065188adffc92083dd26853ee7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-15","l":"Other Considerations","u":"/asc/944/20/#h-15-other-considerations","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a01123812c871b2b2cdbcadda5f56c6f7c91058e7d2d55d1b5092e0f5c5f5f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-15","l":"Short-Duration Contracts","u":"/asc/944/20/#b-15-short-duration-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3fb3426e8f55d891307da0c00216c8388469e5a95dcf1d5183a78181f1b4bb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-15","l":"Instruments","u":"/asc/944/20/#h-15-instruments","x":"Short-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:764ca495364d14a34bc76303d77f378282c6eb513b69c0fcaa854ce0e72df198","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-15","l":"Long-Duration Contracts","u":"/asc/944/20/#b-15-long-duration-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3129a0d09bf9867806dbaac513a0b9c70497d1eb261872f09579674fc82b4c83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-15","l":"Reinsurance Contracts","u":"/asc/944/20/#b-15-reinsurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ebb1fedb1a74b85e3956495b1eb76ce37c3f2de4263a57c482149ec294ee82f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-15","l":"Entities","u":"/asc/944/20/#h-15-entities","x":"Reinsurance Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f485530f577c2811ee0cfbae7a291d8b1b2497d052ee072d851e35c387d5365f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-15","l":"Financial Guarantee Insurance Contracts","u":"/asc/944/20/#b-15-financial-guarantee-insurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:720938ee91ff705fe73becab1ad57f3689e130e6ef062c659d34afdfb59178fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-25","l":"Recognition","u":"/asc/944/20/#25-recognition","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d9175a4cc2573316e7814879192a50ef11cb8f8a8d07db88b9faf2054d6a742","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-25","l":"Short-Duration Contracts","u":"/asc/944/20/#b-25-short-duration-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ea1229da672fbe1361faa44ea45e3891fdbb11bfd32d24e0cfd463c8e2acda2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-25","l":"Multiple-Year Retrospectively Rated Insurance Contracts","u":"/asc/944/20/#h-25-multiple-year-retrospectively-rated-insurance-contracts","x":"Short-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41a6266ac7d78ee2c87fc6b3754e8779da62ca71667f85a0d767cd94e3e7c17d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-25","l":"Reinsurance Contracts","u":"/asc/944/20/#b-25-reinsurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ee3fc2643804ea011790a261a025a3b59768ed1a8b148adc33b365ff5ca9761","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-25","l":"Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming Entities","u":"/asc/944/20/#h-25-multiple-year-retrospectively-rated-contracts-by-ceding-and-assuming-entities","x":"Reinsurance Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3061cc86a9747427da651eeadbe72465f1ac88527330a3f1e693d6146b407505","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-30","l":"Initial Measurement","u":"/asc/944/20/#30-initial-measurement","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4bcb68c2e99b6ff82ac924a388c10738eb185512b3ce2e8963fcbcbb5ee1c0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-30","l":"Reinsurance Contracts","u":"/asc/944/20/#b-30-reinsurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:566efd10ceced3b13096ed8e241ce377c7b3cbf83536d32c6e815d3408d40f3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-30","l":"Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming Entities","u":"/asc/944/20/#h-30-multiple-year-retrospectively-rated-contracts-by-ceding-and-assuming-entities","x":"Reinsurance Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0cad27591b5727c84d71e45c1e1f7bd44f6a114de4389f520cac5d93eb96a126","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-35","l":"Subsequent Measurement","u":"/asc/944/20/#35-subsequent-measurement","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56c8a6507d4047bd2838b4dac81ba54f33b9153c1f6667cb46cb79a0965bdf3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-35","l":"Short-Duration Contracts","u":"/asc/944/20/#b-35-short-duration-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0253f3b9b606457cd8f4a58bf7097f3a97ab4f4de09aa402e628cf4d858b9415","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-35","l":"Multiple-Year Retrospectively Rated Insurance Contracts","u":"/asc/944/20/#h-35-multiple-year-retrospectively-rated-insurance-contracts","x":"Short-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:326737936ade5dca4442aec6199e839d8219988f0d6943424d4c58be5b3bf0dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-35","l":"Reinsurance Contracts","u":"/asc/944/20/#b-35-reinsurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07d3650f90eadc4bd40f5c93a9bd881ba4dd52ef5549c86870d6ce504357c1b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-35","l":"Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming Entities","u":"/asc/944/20/#h-35-multiple-year-retrospectively-rated-contracts-by-ceding-and-assuming-entities","x":"Reinsurance Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:048ea374d8755acf4797ad6e33307a81c67806934ad3f99a829f93789263cf67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-35","l":"Multiple-Year Retrospectively Rated Contract Terminated by the Ceding Entity","u":"/asc/944/20/#h-35-multiple-year-retrospectively-rated-contract-terminated-by-the-ceding-entity","x":"Reinsurance Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3c87c603c511445f10e04c9a6d6f6218bd783fdb04b94d0cb24e2d69d69a0be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-40","l":"Derecognition","u":"/asc/944/20/#40-derecognition","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:954c968b6d1ab0167a9a9988ffdbc68f17b8edd05defb69b40460da9c30f3291","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-40","l":"Reinsurance Contracts","u":"/asc/944/20/#b-40-reinsurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24b09ab22a93ccd6fc676eccbdd70b50f7bbddb99bdcd626f21a6fbcf4592a3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-40","l":"Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming Entities","u":"/asc/944/20/#h-40-multiple-year-retrospectively-rated-contracts-by-ceding-and-assuming-entities","x":"Reinsurance Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:182fc76eeb10ba8ffddaa520fa8ce8a753b0e498adb6b7138911b0849f65575c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-40","l":"Payment from Continuation of Reinsurance Contract","u":"/asc/944/20/#h-40-payment-from-continuation-of-reinsurance-contract","x":"Reinsurance Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34d7ed9c8adb6121731c40465415737f7c45521598ea7ffc98886c65d429a6d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-40","l":"Assumption Reinsurance","u":"/asc/944/20/#h-40-assumption-reinsurance","x":"Reinsurance Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:109d70edb23c6c0e98146fd412c03c3796d93af32d8eb071cc6c7c87691d777b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-45","l":"Other Presentation Matters","u":"/asc/944/20/#45-other-presentation-matters","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c50f025d768d1c0a5d11d6d320504e02a5d3df72b478bff10bc790be3dd3418d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-45","l":"Long-Duration Contracts","u":"/asc/944/20/#b-45-long-duration-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f664b23ffa4c868fc3434d5ed0bd6f1fbdd003ca09566e438a1ef10f08869e6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-45","l":"Statement of Earnings—Universal Life-Type Contracts","u":"/asc/944/20/#h-45-statement-of-earnings-universal-life-type-contracts","x":"Long-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0309752cc091d96639e7c79301276a4378f9977cb865ffdf0ae875f69a2d2c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-50","l":"Disclosure","u":"/asc/944/20/#50-disclosure","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6cb797f665d3b558c80d806e1ad8586f95e507f3dc57f106a08fa7d28ec0b18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-50","l":"Long-Duration Contracts","u":"/asc/944/20/#b-50-long-duration-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f919921ad28fa842d2709d9428be892780a81e9430abe4f6ddef17e6df0105c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-50","l":"Limited-Payment and Universal Life-Type Contracts","u":"/asc/944/20/#h-50-limited-payment-and-universal-life-type-contracts","x":"Long-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ca6eff5d9e8c312412238825a1abb4f57ab9cf7ab8d53b95c36358d8b527240","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-50","l":"Certain Participating Life Insurance Contracts","u":"/asc/944/20/#h-50-certain-participating-life-insurance-contracts","x":"Long-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9ab8396402eb37878259a33439b262884207c2ab7e61a0d193659ab69f4980a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-50","l":"Reinsurance Contracts","u":"/asc/944/20/#b-50-reinsurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f523dd557a5a0ca9c896990c2f01ae193b64a3ceab91c7d0890888d248840816","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-50","l":"Financial Guarantee Insurance Contracts","u":"/asc/944/20/#b-50-financial-guarantee-insurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ba5074a711424a1e9ab4a3242c0407f0ccf41151a9d258af041cb2738427178","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/944/20/#55-implementation-guidance-and-illustrations","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:814c551b10966bc53590c05335741b69685c980d500068be36dbebdf6094c390","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-55","l":"Short-Duration Contracts","u":"/asc/944/20/#b-55-short-duration-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b87af07db8a546827d9e7bdcc9c2ebb1040e546dc44a7ac9341f2a32dad2a73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-55","l":"Implementation Guidance","u":"/asc/944/20/#h-55-implementation-guidance","x":"Short-Duration Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2c2bb513d940687d8c0f013d6e3b4b3ddca0bf5634c359b38b35652d35277fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-55","l":"Long-Duration Contracts","u":"/asc/944/20/#b-55-long-duration-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:004bebd659f3394a7849671a272cd6ac485054a8473ee7722189d1f95430d308","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-55","l":"Reinsurance Contracts","u":"/asc/944/20/#b-55-reinsurance-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e44685c39c23c15f491ba54158c2385da300fe550e7da68c47475692ce22d06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-55","l":"Illustrations","u":"/asc/944/20/#h-55-illustrations","x":"Reinsurance Contracts · 944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c26463f20a58fefd4c95ffa4432668e7c2ac015cbc3c4d1acd23c6b32ca810f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-65","l":"Transition and Open Effective Date Information","u":"/asc/944/20/#65-transition-and-open-effective-date-information","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e6b97fb1d9c3a5790bd6857524332236ce7a95dd70ae2cbb641743cb44f1ba9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-S00","l":"Status","u":"/asc/944/20/#sec-00-status","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0362e6c35b24cc6bd3d3a52f78c0b5989fb42279e4e541441c9171dde1a3c88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-S30","l":"Initial Measurement","u":"/asc/944/20/#sec-30-initial-measurement","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7ee4bf92e4e2180d92ee3c6041a4530f854edbf0cf3d8183d3cd325ba68697d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-S30","l":"Discounting Claims Liabilities Related to Short-Duration Contracts","u":"/asc/944/20/#h-S30-discounting-claims-liabilities-related-to-short-duration-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43da0cfd663bd318a16df5687fe4de66c4deaa24d54ebd268a0ab3b35c4a198d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-S35","l":"Subsequent Measurement","u":"/asc/944/20/#sec-35-subsequent-measurement","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c710cd1c438e4ce3988a207bdc3054ff3855a7225b28791a473654fa2f2043f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-S35","l":"Discounting Claims Liabilities Related to Short-Duration Contracts","u":"/asc/944/20/#h-S35-discounting-claims-liabilities-related-to-short-duration-contracts","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d85a11b5dd6ba77702f5e0a6f851d0ee530056a4e6c97baac20a9de9458bdda5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-S50","l":"Disclosure","u":"/asc/944/20/#sec-50-disclosure","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89ea65b0fb3284d0114eb3955fb2013c4af831388f8243d6d06665b124da1e57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-S50","l":"Present Value of Future Profits","u":"/asc/944/20/#h-S50-present-value-of-future-profits","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a00d96fcb77219526531f17b8952d33cff92eba2a84fa55e3f12c973d8bb1960","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-20-S99","l":"SEC Materials","u":"/asc/944/20/#sec-99-sec-materials","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c0becb5eb6ee4b3288ba0bd40f2c9e79d1658f76788e3f2010e84f326e6b00b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-20-S99","l":"SEC Staff Guidance","u":"/asc/944/20/#h-S99-sec-staff-guidance","x":"944-20 Insurance Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:680bddcfef06fec27f03f698c5929fe17df58a4bbd63aa987ca49682637e8ca3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"944-30","l":"Acquisition Costs","u":"/asc/944/30/","x":"944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b68e0174340afe605a3a09236a343bc044caf77683660db7f27fcd85c0e43df3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-30-05","l":"Overview and Background","u":"/asc/944/30/#05-overview-and-background","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:840b591dc27b509f8f0241fd4bf91cffc34979c69a13fb9aca7848dbb1da3276","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-05","l":"Short-Duration Contracts","u":"/asc/944/30/#b-05-short-duration-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07db5467c60ce9de6d273d54a23530a2579039b705dc49b355c4c9cbb028c2e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-05","l":"Long-Duration Contracts","u":"/asc/944/30/#b-05-long-duration-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cde6d187f62771bebffcfcc950ea487203f4599f0214287a3ed93ccb40c48e4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-05","l":"Internal Replacement Transactions","u":"/asc/944/30/#b-05-internal-replacement-transactions","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ee9304cb21c8fa8b8c0d337a151adcb52a4d2ee85c3b542770812925aa3dfde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-05","l":"Reinsurance Contracts","u":"/asc/944/30/#b-05-reinsurance-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:958d9b3809e2ff43729258ec4c5cc11fa7d4315fe21152a61e2048ad35c641ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-30-15","l":"Scope and Scope Exceptions","u":"/asc/944/30/#15-scope-and-scope-exceptions","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4a5ecb48a904b3ee152f2bda5f51311cccc4ddef08de4ac590b72943cf800ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-15","l":"Overall Guidance","u":"/asc/944/30/#h-15-overall-guidance","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39eff79263cd0cd5d0fc34deb6bcd00761d93a25db0a4829ce65dae43e962f99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-15","l":"Entities","u":"/asc/944/30/#h-15-entities","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cba09c2835739db2158e3f469c190ae04685380491b13e8d9aa87e1094401c0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-15","l":"Short-Duration Contracts","u":"/asc/944/30/#b-15-short-duration-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:624f1a709615bd111027f8a8f640aa4939a6ee03da3bff7128248e65bf410bf2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-15","l":"Instruments","u":"/asc/944/30/#h-15-instruments","x":"Short-Duration Contracts · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14a47b58e2a73d4eda729de912423ee405755b70e9e41fd71b0572a939b41ed9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-15","l":"Long-Duration Contracts","u":"/asc/944/30/#b-15-long-duration-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00708031768796dd99d0b1cebf58646080a56145f6342f9f135c9048c2da1db3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-15","l":"Internal Replacement Transactions","u":"/asc/944/30/#b-15-internal-replacement-transactions","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56c5cc49608b31b338eaf2f24fc6805bc9a6bb7614c24eaafaea1c5e7dd14c25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-15","l":"Other Considerations","u":"/asc/944/30/#h-15-other-considerations","x":"Internal Replacement Transactions · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93d79eb6100bc3be78bf5db3b000b4bb90aed6d1e85d7223b3217d530960f4d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-15","l":"Reinsurance Contracts","u":"/asc/944/30/#b-15-reinsurance-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37fc685cd765ff65793567170beddc2cd91c3181916bbcfd1526b8a80db1338c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-30-25","l":"Recognition","u":"/asc/944/30/#25-recognition","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36aea80bc5bc31d798d3258a8066e65e785cc1f3ce294327b3d29eb2a606912c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Primary Purpose to Elicit Sales to Customers Responding to the Advertising","u":"/asc/944/30/#h-25-primary-purpose-to-elicit-sales-to-customers-responding-to-the-advertising","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4d8334c8c3c2e730af6a06b6d8083b22def69c22155cf63b67f5b42b805387f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Probable Future Benefits of Direct-Response Advertising","u":"/asc/944/30/#h-25-probable-future-benefits-of-direct-response-advertising","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68dad65afe9f9223fb042c014a0bf93480992220caf5ed95e04e92e5aafc8b38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Direct-Response Advertising That Does Not Result in Probable Future Benefits","u":"/asc/944/30/#h-25-direct-response-advertising-that-does-not-result-in-probable-future-benefits","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bdbfe115161fde219a64847543a6a377bc06fa4acfcacdfd1dbe09017fea08c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Basis of Measurement","u":"/asc/944/30/#h-25-basis-of-measurement","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea9693ba57cf57a43c5a16eaa3fb25ff06b932c4c3c37dbd6c470182080323d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Period and Extent of Expected Future Benefits","u":"/asc/944/30/#h-25-period-and-extent-of-expected-future-benefits","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ee2ef3969bc6e7bc7f189b3c0ae9d36cee90290aabf3f10bc4f290e64334ec2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Acquisition Costs of Assets","u":"/asc/944/30/#h-25-acquisition-costs-of-assets","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bc80afad08fd08ec8f165ee50bfc45a56b568e656c28843dd2f0d62002eed9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Tangible Assets Used for Several Advertising Campaigns","u":"/asc/944/30/#h-25-tangible-assets-used-for-several-advertising-campaigns","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cb224743055ad065f96b14664fc391c9ca67e0d3ec7d8bc3c0c90fc518fb074","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Revenues to Consider When Evaluating Future Benefits","u":"/asc/944/30/#h-25-revenues-to-consider-when-evaluating-future-benefits","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f9d3f87ea321482130a964df46c89d8643b9250c0cc84d993bc69442e669243","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Long-Duration Contracts","u":"/asc/944/30/#b-25-long-duration-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad39c8df59e6380453544b95b597c834d4cbe1fedd78b8f93bfc746d4b752514","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Sales Inducements","u":"/asc/944/30/#h-25-sales-inducements","x":"Long-Duration Contracts · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3eb169135cb9d14dd9cc668469ef1e7811a404c68cdc09a6364eff933c8a382","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Limited-Payment Contracts","u":"/asc/944/30/#h-25-limited-payment-contracts","x":"Long-Duration Contracts · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a5e2fa930bc294bb3cba9c9873f44b8e35f5ba86150770384c87cb45c755fbf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Internal Replacement Transactions","u":"/asc/944/30/#b-25-internal-replacement-transactions","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b60240d028dd049850b5fadbc34e2c860517642d7fa6df1a39a44317bcc210b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-25","l":"Reinsurance Contracts","u":"/asc/944/30/#b-25-reinsurance-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:882ce76fd6c7aafae98e9ffb855ad1248e94f0da690d8faaffb71da7f98d4d29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-30-30","l":"Initial Measurement","u":"/asc/944/30/#30-initial-measurement","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0448cbe611cbafa705eccc9c10184ac72cc58c2d28c9240fced2155887da85a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-30","l":"Short-Duration Contracts","u":"/asc/944/30/#b-30-short-duration-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa75ab3959dda5e83f63fa8ec7b9cec6968e8cd71a11d8d72d42f58f37ce3aeb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-30","l":"Long-Duration Contracts","u":"/asc/944/30/#b-30-long-duration-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed81f45621f21e693a49e662a0604de94fa204debabae1bbffdb2497f85f8deb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-30-35","l":"Subsequent Measurement","u":"/asc/944/30/#35-subsequent-measurement","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:462dc6858598470ba85394f0cd833ed4b1b88e78410917aa342acba203f8c6f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Short-Duration Contracts","u":"/asc/944/30/#b-35-short-duration-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e95c88e79af1574894273e2345a23fa4afd8d7eec61279435c4ce98548f4320","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Long-Duration Contracts","u":"/asc/944/30/#b-35-long-duration-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d4b90f66de6e8cd0500528f24818c3b143bb7f0679beab45a210a3f2de75b5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Insurance Contracts","u":"/asc/944/30/#h-35-insurance-contracts","x":"Long-Duration Contracts · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:799035e1c0244c1e9921f0a654b2d79f21bf9095f5e4ad86ccd6b6a9130cd332","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Sales Inducements","u":"/asc/944/30/#h-35-sales-inducements","x":"Long-Duration Contracts · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03a6996084a78bba9d237d484e0e32c73a796c6cde501113a14ad37322e187f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Investment Contracts","u":"/asc/944/30/#h-35-investment-contracts","x":"Long-Duration Contracts · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a569b459355e65158b2f136519d6df37c8ae85792105ba4ab033a0a1090268b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Internal Replacement Transactions","u":"/asc/944/30/#b-35-internal-replacement-transactions","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc38b5ebd1da9ac3d00a827e83b6340075361b6d476dfc7fdbef6973aab4847f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Overall","u":"/asc/944/30/#h-35-overall","x":"Internal Replacement Transactions · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30057106ddb5d8a78a7eb00cc4c4fbfd8e281e2030bca4d0c696095ef9137d8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Integrated and Nonintegrated Contract Features","u":"/asc/944/30/#h-35-integrated-and-nonintegrated-contract-features","x":"Internal Replacement Transactions · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b956df2f7a4fe51b906815afad6d34707d71cd4d6a831b20ef59942ca990bb53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Contract Modifications Involving Nonintegrated Contract Features","u":"/asc/944/30/#h-35-contract-modifications-involving-nonintegrated-contract-features","x":"Internal Replacement Transactions · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df4c31502c7687bd4ebcc376144bf63716d9847c680168e8a5ecaa6a7fac3683","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Contract Modifications Involving Integrated Contract Features","u":"/asc/944/30/#h-35-contract-modifications-involving-integrated-contract-features","x":"Internal Replacement Transactions · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f17c5dd64e5cf17404d4aceae6ba7a395b3020c8ece54ae5c71f74f8d537bca2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Contract Assessments","u":"/asc/944/30/#h-35-contract-assessments","x":"Internal Replacement Transactions · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0d8118cb1307279ce1838fd13bfdbe1bc84ec0b4a78e9c0bb6fab9836cc9417","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Recoverability","u":"/asc/944/30/#h-35-recoverability","x":"Internal Replacement Transactions · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a2c3899d16ec9053268eea41839b1b619b495290fa8fa03fd94ae356ac53893","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-35","l":"Reinsurance Contracts","u":"/asc/944/30/#b-35-reinsurance-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dc088a5e3d245e1d7ad035f5669d371a49d199b2e5ce70d1e713fa6e8afc8f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-30-40","l":"Derecognition","u":"/asc/944/30/#40-derecognition","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48430d66e8ee3ff1e91217c91b9602a4cc7d39d7e710f878064ddce127a7cadb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-40","l":"Internal Replacement Transactions","u":"/asc/944/30/#b-40-internal-replacement-transactions","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:621a870f91e88be72386b6ce96e039aab9d474086df16e2d2521a08a7cc50da2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-40","l":"Contracts That Are Substantially Changed","u":"/asc/944/30/#h-40-contracts-that-are-substantially-changed","x":"Internal Replacement Transactions · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ff507e1e7724dcacc6f92f76729199df3a50103b662278ded5c693b5cf7afb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-30-45","l":"Other Presentation Matters","u":"/asc/944/30/#45-other-presentation-matters","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf32058380bd8dd2b250b6e1cf1f08709d218241b8c922038cdb55acd31e716d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-45","l":"Long-Duration Contracts","u":"/asc/944/30/#b-45-long-duration-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98af26eb80919e744649326641aeadc338f74e53b93890024ba8767727153985","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-45","l":"Deferred Sales Inducement Asset","u":"/asc/944/30/#h-45-deferred-sales-inducement-asset","x":"Long-Duration Contracts · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e7191e888f8cc40aefb3c69eff129f726852503ec2ec10ffccf4c2f5a70d737","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-30-50","l":"Disclosure","u":"/asc/944/30/#50-disclosure","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:811304753ac2b1813aa8314e5d9501f1bcfe7dbb40e4e40a805ced02bace0f38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-50","l":"Long-Duration Contracts","u":"/asc/944/30/#b-50-long-duration-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19fc5367e222dae64ea670d4187a27d3e884a35d96704a70479cde46d0bcab34","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-50","l":"Internal Replacement Transactions","u":"/asc/944/30/#b-50-internal-replacement-transactions","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0740493a53b714f0c70f05efd87ffdbd48dd06e6caffd2ba617a067ac719f61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/944/30/#55-implementation-guidance-and-illustrations","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d5b87a9846e0f61384473daa940e6265efb127f9c2323cbe8df1b47eedb5b8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-55","l":"Implementation Guidance","u":"/asc/944/30/#h-55-implementation-guidance","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1680f5e5033beb3117ba8fbf09867425efc816efdcc6127d69d97c6445f338d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-55","l":"Long-Duration Contracts","u":"/asc/944/30/#b-55-long-duration-contracts","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ea36866c29cf2cfad10ce338161f719a0fb12c502c1321453d3c77957e0f89c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-55","l":"Illustrations","u":"/asc/944/30/#h-55-illustrations","x":"Long-Duration Contracts · 944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:553e6c611118c2c9817c4127321bd6b85f7639ad2d7847edf685f420da9cbc92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-30-55","l":"Internal Replacement Transactions","u":"/asc/944/30/#b-55-internal-replacement-transactions","x":"944-30 Acquisition Costs","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00a90f5e7db8c9d2756a51c8522ce40ad0d0234b9aceb34cbc5909c7c2e12b70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"944-40","l":"Claim Costs and Liabilities for Future Policy Benefits","u":"/asc/944/40/","x":"944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c181a338cf6e7893409ba6100c026da1cc94cc77aaf22188d17eb27e9803c78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-05","l":"Overview and Background","u":"/asc/944/40/#05-overview-and-background","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d80525980d2e594fc014478684545d5c3e07721bf7f3990436c8f3ee48f7bbda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-05","l":"Short-Duration Contracts","u":"/asc/944/40/#b-05-short-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cd21fc438760a6e223339db3a9d1acb4c566f324b5398b113809e0768bf224c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-05","l":"Long-Duration Contracts","u":"/asc/944/40/#b-05-long-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46a5559b9a436f3ebd39fdfd56f0e9ec98f0a05a2194f82ea4d8d505d437f785","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-05","l":"Reinsurance Contracts","u":"/asc/944/40/#b-05-reinsurance-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64286f592cbc71444dbc78e0f358a341879e1b45eb69bf33a0e8e7124c47884b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-05","l":"Financial Guarantee Insurance Contracts","u":"/asc/944/40/#b-05-financial-guarantee-insurance-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:174fb2ee83a52234f9cac89fc3ad68bab23c2178cc23b0f149af26b75f063ebd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-05","l":"Information about Insured Financial Obligations","u":"/asc/944/40/#h-05-information-about-insured-financial-obligations","x":"Financial Guarantee Insurance Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75ff89bb98aa8182d91147d4c3e1c39aebea85093c8afd829cff9353710c4df1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-15","l":"Scope and Scope Exceptions","u":"/asc/944/40/#15-scope-and-scope-exceptions","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8ef963d67eb5174d76ad08fe9a4be3b21799cba2555ca94c56e90b41e5bb561","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-15","l":"Overall Guidance","u":"/asc/944/40/#h-15-overall-guidance","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4223a22cc856338c2b53b634f0e337943cc0956302192f9349d722e5944bd8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-15","l":"Entities","u":"/asc/944/40/#h-15-entities","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6716cc8210f592f42d0b19c2f4de0a8a58d35e2898f245fde8146dc42ac09e06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-15","l":"Short-Duration Contracts","u":"/asc/944/40/#b-15-short-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe7f2b44d53f9a329735a452a7c520f164f170dcaec020b1c2e2bb3396670193","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-15","l":"Instruments","u":"/asc/944/40/#h-15-instruments","x":"Short-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9c897b660e4c96916de808e2adcfb5efe5d344e66e2b8296451bcd553ccbce2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-15","l":"Long-Duration Contracts","u":"/asc/944/40/#b-15-long-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:833710474c0639208335226a1d92b7d1ead64b856e70c03b98db374316589ba7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-15","l":"Reinsurance Contracts","u":"/asc/944/40/#b-15-reinsurance-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66bfae94883025546e88133363e26a132d9bc6a9c8fc6d5f76a497a4695c264d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-15","l":"Financial Guarantee Insurance Contracts","u":"/asc/944/40/#b-15-financial-guarantee-insurance-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f60c384f7a0138ba27adebf7c39c2b4ab67e20ba80dbf675e31954ea5386953","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-25","l":"Recognition","u":"/asc/944/40/#25-recognition","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8089fa8c9c05d5f2461ee15891a2c6d06ad0264950a3f6b4b8d93a66cf1deff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-25","l":"Claim Costs","u":"/asc/944/40/#h-25-claim-costs","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be47efdb45999afd818a21ec3482d2d4ec216032e4c8530e917ff6a0c449fa32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-25","l":"Catastrophe Losses","u":"/asc/944/40/#h-25-catastrophe-losses","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0a915dbab786a83bb2879ea05b91baed3df291344efde58572c84cca9832455","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-25","l":"Long-Duration Contracts","u":"/asc/944/40/#b-25-long-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac60d9c084544853921421be896d59495f1bdcf7cb3a53e7833dd940fe5d4bf1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-25","l":"Overall","u":"/asc/944/40/#h-25-overall","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:242ddd970ec575773d4d279d7a50d45ebd941627dc078f422fb0f034e11aedab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-25","l":"Traditional and Limited-Payment Long-Duration Contracts","u":"/asc/944/40/#h-25-traditional-and-limited-payment-long-duration-contracts","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff2e1539e8da73dd8a3202ee6e87ccef12207ad8456d4eeb2c551d65497c9f2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-25","l":"Universal Life-Type Contracts and Nontraditional Contract Benefits","u":"/asc/944/40/#h-25-universal-life-type-contracts-and-nontraditional-contract-benefits","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d8c796f0d8edcd1eba2fc9f0fe001cf6964c0fc01ad87f8ab196b7b9dfebe0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-25","l":"Certain Participating Life Insurance Contracts","u":"/asc/944/40/#h-25-certain-participating-life-insurance-contracts","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b9ca6ae9d42d42834a7fea1eabd70f86f2c41064d7e3fc60b8db067a9fdc715","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-25","l":"Title Insurance Contracts","u":"/asc/944/40/#h-25-title-insurance-contracts","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a8b7577e655e51f73f37ecc36d607a4574362d1ebf55fb3f3b25bb6d73a83e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-25","l":"Reinsurance Contracts","u":"/asc/944/40/#b-25-reinsurance-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cfd93dd2ebd0405b3854ca4894ab596c133eb0b7b5fe96aeff606cb5b203470","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-25","l":"Financial Guarantee Insurance Contracts","u":"/asc/944/40/#b-25-financial-guarantee-insurance-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93f09b37254522fdea25ba079765ea88ed602c1fd4c3acdc9e8fa652e50a8f6d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-30","l":"Initial Measurement","u":"/asc/944/40/#30-initial-measurement","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee601fb1b29eb36a3e40b89f04cd488a01a7d7e2fff5558aa8dc79538d4eb2a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-30","l":"Liability for Unpaid Claims","u":"/asc/944/40/#h-30-liability-for-unpaid-claims","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcc68ce64d3a02348417fcfcff6be8912c2e395fb550b337bb98e658e4a76fbf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-30","l":"Long-Duration Contracts","u":"/asc/944/40/#b-30-long-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c26573310f4c1e92934c0fec4d3a11ed3b26fbb5d1a195249cc890f34b3b18d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-30","l":"Overall","u":"/asc/944/40/#h-30-overall","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e960d098daeb3822e4384e0132414199aceae30e9aff8ee3db41d74c5ccb3a37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-30","l":"Traditional and Limited-Payment Long-Duration Contracts","u":"/asc/944/40/#h-30-traditional-and-limited-payment-long-duration-contracts","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d75e1da9fd2d900e72abb4993a92571c905fc6f1bc4454fac9d1ebe5e4fd2622","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-30","l":"Universal Life-Type Contracts and Nontraditional Contract Benefits","u":"/asc/944/40/#h-30-universal-life-type-contracts-and-nontraditional-contract-benefits","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1db3fc222d6623506c71748a58fcc90c4ed44ce91ea2ceadb3cabdeb69c62a1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-30","l":"Certain Participating Life Insurance Contracts—Net Level Premium Reserve","u":"/asc/944/40/#h-30-certain-participating-life-insurance-contracts-net-level-premium-reserve","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:815a6de1108ef941e14c1fe63fd7d5c7751dca9c63e5a394d4a7ea304760c048","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-30","l":"Financial Guarantee Insurance Contracts","u":"/asc/944/40/#b-30-financial-guarantee-insurance-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb62aa9408d40d31aff76c78e5e643843d3ab98a1240f5a7fdf361737271743e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-30","l":"Expected Net Cash Outflows","u":"/asc/944/40/#h-30-expected-net-cash-outflows","x":"Financial Guarantee Insurance Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53bbdeb0a21e7cc844fde7810ace9777f8e62d33caed80a20c01bd0fc8b978fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-35","l":"Subsequent Measurement","u":"/asc/944/40/#35-subsequent-measurement","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43101f92d9b9e52b39853a08ab62b0a88aea9f20c558363c07cc0bc244fc7b0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-35","l":"Claim Costs","u":"/asc/944/40/#h-35-claim-costs","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1db09f428a7832e134483f9bc3e9cefd70ef6d80252fabefc586fba646421b73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-35","l":"Long-Duration Contracts","u":"/asc/944/40/#b-35-long-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79c0e531244b0c4ced4d0d0c7341379fc8b6d7bd972e0d867e8a2992dab70ec1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-35","l":"Traditional and Limited-Payment Long-Duration Contracts","u":"/asc/944/40/#h-35-traditional-and-limited-payment-long-duration-contracts","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7d8203e0dbe996df30a5bd6dcd8265bac292864b3416c73382d0c4ad01f8213","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-35","l":"Universal Life-Type Contracts and Nontraditional Contract Benefits","u":"/asc/944/40/#h-35-universal-life-type-contracts-and-nontraditional-contract-benefits","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8373c7628b1a01be63ddc58e57943b8e0ab517b5d96a25720be9f1458f8ca5d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-35","l":"Certain Participating Life Insurance Contracts","u":"/asc/944/40/#h-35-certain-participating-life-insurance-contracts","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d387f31fc9bf872dee137e161a7e1c1565ef9b685a1e6e44bb53648374b4c6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-35","l":"Financial Guarantee Insurance Contracts","u":"/asc/944/40/#b-35-financial-guarantee-insurance-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea69b1c633263d31f271ba24efa373e351a5ce6320275a63dec7d6bedc11ed1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-45","l":"Other Presentation Matters","u":"/asc/944/40/#45-other-presentation-matters","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d32b60616892dac60b6b167bf1a0e26c795043d112d33ecd5ff6bf2fac8ede7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-45","l":"Long-Duration Contracts","u":"/asc/944/40/#b-45-long-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dd27088653a45181f92675758539b170434af0caef28e29ec823170cf049257","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-45","l":"Universal Life-Type Contracts and Nontraditional Contract Benefits","u":"/asc/944/40/#h-45-universal-life-type-contracts-and-nontraditional-contract-benefits","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b822c3d18e6e283d9b68210b293f3e698b20ef691e6f5e3758c841b226fb565","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-45","l":"Traditional and Limited-Payment Contracts","u":"/asc/944/40/#h-45-traditional-and-limited-payment-contracts","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6887042b363762930c45308795efb3aa1e7d062f54583b1e0fe02a82a15787ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-50","l":"Disclosure","u":"/asc/944/40/#50-disclosure","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:968c8e7ecfe79e73fa2a1072b096523cf0acae5b591e23ed992d3b8387a2817d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-50","l":"Short-Duration Contracts","u":"/asc/944/40/#b-50-short-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e064b1a3335dfa16a6023112385f155e04b1846f06809486e6e2cc20105ace8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-50","l":"Information about the Liability for Unpaid Claims and Claim Adjustment Expenses","u":"/asc/944/40/#h-50-information-about-the-liability-for-unpaid-claims-and-claim-adjustment-expenses","x":"Short-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be1781b7de014417766d9cd510a17fa6955a9088ece846722913748aeb32f289","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-50","l":"Long-Duration Contracts","u":"/asc/944/40/#b-50-long-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e4ec1f83a72ebc8af8c9029fd35e0a6cf362c0f4bdde2962cc290e37a9553c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-50","l":"Liability for Future Policy Benefits and Additional Liability for Annuitization, Death, or Other Insurance Benefits","u":"/asc/944/40/#h-50-liability-for-future-policy-benefits-and-additional-liability-for-annuitization-death-or-other-insurance-benefits","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb42016de63603f6fe8d619715d967730b12f35d9a55b16b02c2b24adb384d1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-50","l":"Liability for Policyholders' Account Balances","u":"/asc/944/40/#h-50-liability-for-policyholders-account-balances","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6031f021b6c6de5a211502bfeadf62fb4692025a3f0513a2654ae05eb97ed6c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-50","l":"Market Risk Benefits","u":"/asc/944/40/#h-50-market-risk-benefits","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1dc1d21a76e214b5281ac8978c8591a43f9018eea58712b5f796d7151409f78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-50","l":"Participating Contracts","u":"/asc/944/40/#h-50-participating-contracts","x":"Long-Duration Contracts · 944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e7077173823f7d67857fa85dee1355f3aa4890eaac7ea75594a248c55142e6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-50","l":"Financial Guarantee Insurance Contracts","u":"/asc/944/40/#b-50-financial-guarantee-insurance-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e4dcb40dc9952010a2f53307d981ff8c5d79ab4b8aef9b20a1a0c1365224a8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-55","l":"Implementation Guidance and Illustrations","u":"/asc/944/40/#55-implementation-guidance-and-illustrations","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4abc3d84233f5e4a91dba4a301884fdc919d0d807024af51f3f37a175a059e52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-55","l":"Implementation Guidance","u":"/asc/944/40/#h-55-implementation-guidance","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ae91a77645cd738fba0cef2be7b97eb6638b145a4bc5c4fec275593505c1440","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-55","l":"Illustrations","u":"/asc/944/40/#h-55-illustrations","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:874602ad16e70b6d726039017aa49539aab9927848be4ee15ad78207cec526bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-55","l":"Short-Duration Contracts","u":"/asc/944/40/#b-55-short-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94e46672e7541c00d50a855d400d944ebc653b9f4d93d72c223483750f2e591b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-55","l":"Long-Duration Contracts","u":"/asc/944/40/#b-55-long-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e8db21969aa3bdb7195084dbb62fb25d881bb3c4898fb8d7379ad8ca0a1364b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-55","l":"Financial Guarantee Insurance Contracts","u":"/asc/944/40/#b-55-financial-guarantee-insurance-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62e9fe714b19f6ea82ed1e37adb66195dae7bb535da9bb6af34c0d8c1818b0ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-65","l":"Transition and Open Effective Date Information","u":"/asc/944/40/#65-transition-and-open-effective-date-information","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7a46db6c6a932a1cfbfcc7c14e61b86eaf58a056c79ce1236acaa320df85cbc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-S00","l":"Status","u":"/asc/944/40/#sec-00-status","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2622550300107178862f2b0cf4099cdfbfb53f28d5d24433a0db1b817f2d32e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-S30","l":"Initial Measurement","u":"/asc/944/40/#sec-30-initial-measurement","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e11a4a366f48080a99f9cf9a405bc7f43d48c4b9d6cb93b78265109b93edc5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-S30","l":"Discounting Claims Liabilities Related to Short-Duration Contracts","u":"/asc/944/40/#h-S30-discounting-claims-liabilities-related-to-short-duration-contracts","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:876a8b94d97b97a46b77a40f8af1f9f8b3f0979f8b4bf6e5c6c8717305e3f650","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-S50","l":"Disclosure","u":"/asc/944/40/#sec-50-disclosure","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f1a2c6884993305014a8eeee56f41d49af176593c44a48020087e4fa5eb553e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-S50","l":"Property-Casualty Insurance Reserves for Unpaid Claim Costs","u":"/asc/944/40/#h-S50-property-casualty-insurance-reserves-for-unpaid-claim-costs","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f672d63c602f74abb7adc6faeeb75598c54147df5ceae031156efa70414672c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-40-S99","l":"SEC Materials","u":"/asc/944/40/#sec-99-sec-materials","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93dcd2cbb2815b9d2ca0ece5da93fb3ff360ddcfacf56b3859747678cf249d96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-40-S99","l":"SEC Staff Guidance","u":"/asc/944/40/#h-S99-sec-staff-guidance","x":"944-40 Claim Costs and Liabilities for Future Policy Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b352456b91c8bd5b1af98301260428178ff042e739fb289fafed9c721d5a566","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"944-50","l":"Policyholder Dividends","u":"/asc/944/50/","x":"944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da763849011e838f19c1981c73d843a628c9e7f2899749c20fa35192140a991c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-50-05","l":"Overview and Background","u":"/asc/944/50/#05-overview-and-background","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4028c760ae143085cc523a0d3a2ba4a753db2578bcc428a6e44a98cd9c141f88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-05","l":"Long-Duration Contracts","u":"/asc/944/50/#b-05-long-duration-contracts","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98444c067995d78614f361bebab8b817fc78ad2633a53d4ee8e4f5a2b005aa97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-50-15","l":"Scope and Scope Exceptions","u":"/asc/944/50/#15-scope-and-scope-exceptions","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc6b7457d13a71e79d8a085656392a1ac230e56796028b1310be63627492050c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-15","l":"Overall Guidance","u":"/asc/944/50/#h-15-overall-guidance","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3006fff8de5fd4215f9352a34dcc29ec56038230710e3bcfac5ccf672108fad3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-15","l":"Long-Duration Contracts","u":"/asc/944/50/#b-15-long-duration-contracts","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b16261fae437f40b5091f2ed5e6ee393da5cd190a5aa29bed717a9818a245b4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-15","l":"Instruments","u":"/asc/944/50/#h-15-instruments","x":"Long-Duration Contracts · 944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:992afc91cb1ac12675fd317495098801e2dc9cba22d5f9d98c5ea9084b24a923","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-50-25","l":"Recognition","u":"/asc/944/50/#25-recognition","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bffeb7894780d24877cd355484af0283ec0c9b6513a5fdf7b3d569337466e27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-25","l":"Participating Contracts","u":"/asc/944/50/#h-25-participating-contracts","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92a7161738a741963751da32b6f7360ca13fafe6e055783530614f676d630e49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-25","l":"Long-Duration Contracts","u":"/asc/944/50/#b-25-long-duration-contracts","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49026a2653e1dc92df3aa5b9ab3f70b3ed983bb21f7feb52454cb67acbee23a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-25","l":"Certain Long-Duration Participating Life Insurance Contracts","u":"/asc/944/50/#h-25-certain-long-duration-participating-life-insurance-contracts","x":"Long-Duration Contracts · 944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c9f5c13e3d36530a3e2f68276d21c87c494b337a6fae137ffbb302cad7ec208","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-50-30","l":"Initial Measurement","u":"/asc/944/50/#30-initial-measurement","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6169caff9c1627802cbf08ed5e24ad548bcdb5ac20db3519adb65f74dad2f39a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-30","l":"Participating Contracts","u":"/asc/944/50/#h-30-participating-contracts","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07a05918e4bf519261e0ae8a62f33b2d2d1f516a4620bd47603f177bac1f17b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-30","l":"Long-Duration Contracts","u":"/asc/944/50/#b-30-long-duration-contracts","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca4fe8de1a908efa12f8a3528dd7b260464d0f1186c2a3c6001e7d0fa8516941","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-30","l":"Certain Long-Duration Participating Life Insurance Contracts","u":"/asc/944/50/#h-30-certain-long-duration-participating-life-insurance-contracts","x":"Long-Duration Contracts · 944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:433cd84f6bf9bc98c327560224f59ce01a69428b086f1c6aa3e50d66806d0ca1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-50-45","l":"Other Presentation Matters","u":"/asc/944/50/#45-other-presentation-matters","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e80957c67782db84e048729e1aa9e3c7e6a649e5540d249e249337b202b945b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-45","l":"Long-Duration Contracts","u":"/asc/944/50/#b-45-long-duration-contracts","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48eb0db83a813f6904cff9369151d915034fea97d838454605518558c37c2c99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-45","l":"Certain Long-Duration Participating Life Insurance Contracts","u":"/asc/944/50/#h-45-certain-long-duration-participating-life-insurance-contracts","x":"Long-Duration Contracts · 944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54e557688ce73d9622552eb74228ba6b475ef90e8833e4b0cc893e265afbcd91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-50-50","l":"Disclosure","u":"/asc/944/50/#50-disclosure","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f0e1f9a0277a3ab1787394022e0b59dea9913d233065fe9dba6321c5150524f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-50-50","l":"Participating Contracts","u":"/asc/944/50/#h-50-participating-contracts","x":"944-50 Policyholder Dividends","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfec75d38fc89cb829840fb714621b6f2b182cdd31dd7a97b52cd57cc857f061","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"944-60","l":"Premium Deficiency and Loss Recognition","u":"/asc/944/60/","x":"944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d08c53b83bbe044b698b9fceeadc587341389f2687edb0bd410c24a7df7bcaf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-60-05","l":"Overview and Background","u":"/asc/944/60/#05-overview-and-background","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13389336865ce92a5d589f82a86be9fb182c99e4c92fcdb2951d438c2ab58704","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-05","l":"Short-Duration Contracts","u":"/asc/944/60/#b-05-short-duration-contracts","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b45b8d6a290f20f06f05eff5eaaa7c3bd5121f492a402b17a6357cc96fe2c88c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-05","l":"Long-Duration Contracts","u":"/asc/944/60/#b-05-long-duration-contracts","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:810f5711dd9659b7a1fbb6cfe2642154eae165dbb5ab3a82bb1282660f1bf498","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-60-15","l":"Scope and Scope Exceptions","u":"/asc/944/60/#15-scope-and-scope-exceptions","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb48386aefc1a78a2b13f4762bf46dab726a82ecef2a9762f5c4d9af008eed18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-15","l":"Overall Guidance","u":"/asc/944/60/#h-15-overall-guidance","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:deeb58a39132c61a9e8e18be28ad7ea898a52244844f1fbdbd99007c25b31151","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-15","l":"Short-Duration Contracts","u":"/asc/944/60/#b-15-short-duration-contracts","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18da150cf5e789db0354c46e7feb7182d62dff692eb864d788a3d80c337f6b9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-15","l":"Instruments","u":"/asc/944/60/#h-15-instruments","x":"Short-Duration Contracts · 944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e77b89eb2b0c0aa8226782f4cf2ad37501ad6446c858a1d9a4af479f79acc42b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-15","l":"Long-Duration Contracts","u":"/asc/944/60/#b-15-long-duration-contracts","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3956ea0c8f3939e9d37c1b40d089d1686fc0349d8a308436b8b0f48ac1211618","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-60-25","l":"Recognition","u":"/asc/944/60/#25-recognition","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7d61d4f7a8f5a6f9d7bd8cb9e6cc5f626b7ddf2f36819c1450a07f85dcc28ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-25","l":"Short-Duration Contracts","u":"/asc/944/60/#b-25-short-duration-contracts","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c18ca0509102c5dad85bff49d464e2de4ac49f1a9bfbce4245908f67dab87533","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-25","l":"Long-Duration Contracts","u":"/asc/944/60/#b-25-long-duration-contracts","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:311717269a3d4ff24d9ee0b72ffac650cffb7e32e893e2d138d32dc114ed5900","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-60-30","l":"Initial Measurement","u":"/asc/944/60/#30-initial-measurement","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e7c70c430da3e1f6a4ce7c29932e406a1dc0247b6e17f874b31b80f882fbdf4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-30","l":"Long-Duration Contracts","u":"/asc/944/60/#b-30-long-duration-contracts","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e869e6b9ad3a31bac9312a23a1cebfdb17eb69d3cfa3a52771f0821d7d29d605","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-60-35","l":"Subsequent Measurement","u":"/asc/944/60/#35-subsequent-measurement","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8783d54262f21c5751164b2666624b80311596c931cd7a081b392d3410373a26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-35","l":"Short-Duration Contracts","u":"/asc/944/60/#b-35-short-duration-contracts","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:958d1fcefb8ab79f0475b7727759b87687fb969304d8e8054584a03f17e72b73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-35","l":"Long-Duration Contracts","u":"/asc/944/60/#b-35-long-duration-contracts","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8e2deb6fe65edd71d96c5c38cdcd81b912bfd56df65d7c2d248641f736e2cf9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-60-50","l":"Disclosure","u":"/asc/944/60/#50-disclosure","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32273b5fb7e277e124ab8f1eea5dbaae079ad48d434e42f0d1cecd609e99f203","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-50","l":"Short-Duration Contracts","u":"/asc/944/60/#b-50-short-duration-contracts","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4197e80bba10f3e6ede973248698df26b1d11db5dafdfafb2d54a8ba6c63e553","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-60-50","l":"Long-Duration Contracts","u":"/asc/944/60/#b-50-long-duration-contracts","x":"944-60 Premium Deficiency and Loss Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32a5da7e23d952de77998439686f451a187c1baea763df63e25be6fe51ffc481","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"944-80","l":"Separate Accounts","u":"/asc/944/80/","x":"944 Financial Services—Insurance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fa41b6a79737b3b13921f4fb20ed34b8b687cf11c35e0772d7cd22d50f5c93a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-80-05","l":"Overview and Background","u":"/asc/944/80/#05-overview-and-background","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8e37250e06d72f573695bfa8b1f6a2dda1e1f3468ed4fcd69477b1144384758","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-80-15","l":"Scope and Scope Exceptions","u":"/asc/944/80/#15-scope-and-scope-exceptions","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:260f089d22b5cd6a168e889f0ce914ecdfd982a0318da11b86884a82481e1ac8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-80-15","l":"Overall Guidance","u":"/asc/944/80/#h-15-overall-guidance","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a4a784ee182a79c871fa9c8016f4a1fe21bde06a4abb4547c9d2251b979023f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-80-25","l":"Recognition","u":"/asc/944/80/#25-recognition","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24d0daa763d3612fd3772e8c72fca4a007048897e275d9fbe6d065b3c272278a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-80-25","l":"Overall","u":"/asc/944/80/#h-25-overall","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b9b851e799cebbdca176e9ac3b1f37dcc5cc61eaded8beed8dcff59de5515c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-80-25","l":"Proportionate Interest in a Separate Account","u":"/asc/944/80/#h-25-proportionate-interest-in-a-separate-account","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cfcb62694c5ae8f92487faa7b83ecf1cce21a719532681b11cceaa03f118a91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-80-25","l":"Consolidation of an Investment Fund When Separate Accounts Are Involved","u":"/asc/944/80/#h-25-consolidation-of-an-investment-fund-when-separate-accounts-are-involved","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1555dfb7f3a62dcea73e9979cd7d26dc20246818e500b85346e9c33c51814be0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-80-30","l":"Initial Measurement","u":"/asc/944/80/#30-initial-measurement","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32eb869ffcc1e1853b540c475c4cee34ec146b0940f9e26b777943938f81ad21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-80-35","l":"Subsequent Measurement","u":"/asc/944/80/#35-subsequent-measurement","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08238c76c13452be96776979477c29a7f842ff282ea3291812aa39d1c83bf45b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-80-35","l":"Overall","u":"/asc/944/80/#h-35-overall","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a533961fbdc7b9b6b422b8a7cb375bed4b5ea7633b7230c1eab8ff48b470f23f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-80-35","l":"Transfers to Separate Accounts","u":"/asc/944/80/#h-35-transfers-to-separate-accounts","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5646702a1a1c38f9e372e8209bb7663f770b8e232d37674278e34301e27e173","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-80-40","l":"Derecognition","u":"/asc/944/80/#40-derecognition","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfbd6af95091d403992bf4700445523f42c2ec92a43e3750a54b6f562a55d1a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-80-40","l":"Transfers to Separate Accounts","u":"/asc/944/80/#h-40-transfers-to-separate-accounts","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f328736386c307158a733a2ed5e7fa5ce6e5346f9955c0ddb9ab9e5c3b875076","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-80-45","l":"Other Presentation Matters","u":"/asc/944/80/#45-other-presentation-matters","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42cf35fd1114428084aed964030adf65bbd1a3215d17bd781708c0714c2a5c73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-80-45","l":"Overall","u":"/asc/944/80/#h-45-overall","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46131df226bf1d2572274e342d8771f1acc460f31b34797a1d8c74772ef95614","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-80-50","l":"Disclosure","u":"/asc/944/80/#50-disclosure","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ad5223b8abd339a55c75258415f364b91e9551dd6b2fcb446150a020b180dda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-80-55","l":"Implementation Guidance and Illustrations","u":"/asc/944/80/#55-implementation-guidance-and-illustrations","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:708844cb49fbe23b5af2c459fee926789ca07335aefdeb81e3b6f16a78fe7ce4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"944-80-55","l":"Illustrations","u":"/asc/944/80/#h-55-illustrations","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c76343ce03d82fe397a199d4962b23c31f4bb3711f91f08417da5c81bb3c7085","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"944-80-65","l":"Transition and Open Effective Date Information","u":"/asc/944/80/#65-transition-and-open-effective-date-information","x":"944-80 Separate Accounts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0baa96a89509ee17b97452179f21a2af0d8ed81da34170664d66c8869a7ad8d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"946-10","l":"Overall","u":"/asc/946/10/","x":"946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99442affeff79a7693935555e18c16116fd0c622acddff47c651e59bcf98ae8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-10-05","l":"Overview and Background","u":"/asc/946/10/#05-overview-and-background","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0f0a2e9c1f853e750d340d4ea55fbfa18b8f18d4e7f7ffee0455dd061927b68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-10-15","l":"Scope and Scope Exceptions","u":"/asc/946/10/#15-scope-and-scope-exceptions","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f952422444bf98cd06042748becbe341cfb5ec0300dabf4688b50d775a820d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-10-15","l":"Overall Guidance","u":"/asc/946/10/#h-15-overall-guidance","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c875eb10d32e46cd075b7bb37ff5e1deedeb6a7ad2f7ed24a439ec208a8f3bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-10-15","l":"Entities","u":"/asc/946/10/#h-15-entities","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0f622ce95be4ca11ede3a9b72e68f6a57f3ff3a280ce01a978f9ee86da0c33a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-10-25","l":"Recognition","u":"/asc/946/10/#25-recognition","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f46459ab9df60c57fc438f34873d5a6e3aab537cea712805106e0731908a5b90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-10-25","l":"Reassessment of Investment Company Status","u":"/asc/946/10/#h-25-reassessment-of-investment-company-status","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0562ad5bea6988f4f35812b7ff288deb4cc045ef6e8f19dc9450c1d806de6a83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-10-50","l":"Disclosure","u":"/asc/946/10/#50-disclosure","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ef8d6fedec14a63ab2437f73df9bed0b4483056818e4cb4012ba82fed8baba7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-10-50","l":"Investment Company Status","u":"/asc/946/10/#h-50-investment-company-status","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f176d0ddb11d071e5da6c4fc6e19927192b15001588e72b7bdd4bce466d46fe4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-10-55","l":"Implementation Guidance and Illustrations","u":"/asc/946/10/#55-implementation-guidance-and-illustrations","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54a969f187b1c6bbbbfb8ab26743d25a86325ad696b4236f95c56e74a6d3212e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-10-55","l":"Implementation Guidance","u":"/asc/946/10/#h-55-implementation-guidance","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d20f3123e7a5431ccc214e9b8dd21784d10e9178af24d737204124bc3b94e1f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-10-55","l":"Illustrations","u":"/asc/946/10/#h-55-illustrations","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11c2127b73ec44dab888d1726c791cd80e5a8b01edda73bb6e124d8245168e80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-10-65","l":"Transition and Open Effective Date Information","u":"/asc/946/10/#65-transition-and-open-effective-date-information","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97e0d74d1df9d89e47f3efa6c41f0b3f17fb41348b7802085532e695bae10a38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-10-S00","l":"Status","u":"/asc/946/10/#sec-00-status","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8518f0de685d9a981cadb9cf0f07081a6e1c82743cdf6d250a5cc377f94f2cb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-10-S15","l":"Scope and Scope Exceptions","u":"/asc/946/10/#sec-15-scope-and-scope-exceptions","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5281a4e0f7f5babdffbf0458c91c8a16114c380070b3f8d660bc55e72bc39a7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-10-S15","l":"Entities","u":"/asc/946/10/#h-S15-entities","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:405b8476dd4ba5e35e05f52483043a21ca941764287d960e6b48329eb4137c2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-10-S25","l":"Recognition","u":"/asc/946/10/#sec-25-recognition","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20997f468d5333e081d4dea36893f5b87a4ee759c55f15b218a5e883e7430caa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-10-S25","l":"Organization and Offering Expenses and Selling Commissions","u":"/asc/946/10/#h-S25-organization-and-offering-expenses-and-selling-commissions","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79015a4b426cb9aa4a99c16723ea2b48fddbe25731ade2732e0de15517806276","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-10-S99","l":"SEC Materials","u":"/asc/946/10/#sec-99-sec-materials","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1857df4a8d029424108f02dcb60089ee3289d4e884d55c056ac921535201624e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/946/10/#h-S99-sec-rules-regulations-and-interpretations","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4a735fb8b08dc307e4be11b5a918f56a91b55856f1320ac96bd6d21b709d8c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-10-S99","l":"SEC Staff Guidance","u":"/asc/946/10/#h-S99-sec-staff-guidance","x":"946-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45b16d40bbf614b59862a17d1db8accd3c9f7bf08bbd6ea2f34bfd47b37a3cd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"946-20","l":"Investment Company Activities","u":"/asc/946/20/","x":"946 Financial Services—Investment Companies","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95b6b61849af65b96d7c1e5cc8dc6444ddc8cead83d1abad3d48cf74f9dbc2d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-20-05","l":"Overview and Background","u":"/asc/946/20/#05-overview-and-background","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6e19d0aec5586af535468368c9f416f87de8d941b2f9ac1c25e13ada00cb103","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-05","l":"Background Information about Investment Company Activities","u":"/asc/946/20/#h-05-background-information-about-investment-company-activities","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc573f0758ba418ea7bed6333e53a930b6b46102a51e05fceba64c285bb81e59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-05","l":"Payments by Affiliates","u":"/asc/946/20/#h-05-payments-by-affiliates","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ad2e2d39b1cf671729b39fdc245a82450b2c764dd15ef998822f963280f74eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-05","l":"Certain Distribution Costs","u":"/asc/946/20/#h-05-certain-distribution-costs","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c9c26cc7d77e09efa414a7a919de7850176562fe65eaaf123f869d9d28d2466","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-05","l":"Expense Limitation Agreements","u":"/asc/946/20/#h-05-expense-limitation-agreements","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f78e91fcb2bff470677bb32fe96ec462d62552024ac32227b4d73ca70966f61e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-05","l":"Brokerage Service Arrangements","u":"/asc/946/20/#h-05-brokerage-service-arrangements","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e142b9648b0f077f71087309a2bde72c8e7ebb352d4aaf87a500f845376aa26b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-05","l":"General Partner Advisory Services","u":"/asc/946/20/#h-05-general-partner-advisory-services","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8554f2f137839d359b2e2ad5f347c80d45ff5f8f52c2e2489adff3fc97a37e69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-05","l":"Fee Waivers","u":"/asc/946/20/#h-05-fee-waivers","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50e79c2ae4d2782d3fa5641b35808d71ca8064f882f2e3410d61be3c01c1593e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-05","l":"Portfolio Insurance","u":"/asc/946/20/#h-05-portfolio-insurance","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:513de1df39600b91fde9a8508256b4b3cc0def51bcca4f42977ff67e529cc690","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-20-15","l":"Scope and Scope Exceptions","u":"/asc/946/20/#15-scope-and-scope-exceptions","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d98f11835931bceeeb13b818250af465f75649b5a0520952087f915e7c81b20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-15","l":"Overall Guidance","u":"/asc/946/20/#h-15-overall-guidance","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:556123dd33cc14f761fea1f613174bf56a6b8d2ea5e3151f66ada249ce248fb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-20-25","l":"Recognition","u":"/asc/946/20/#25-recognition","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64e19c534862570f3b675135828812b379160bfdd3b28f05ba874a552557024d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-25","l":"Payments by Affiliates","u":"/asc/946/20/#h-25-payments-by-affiliates","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93df769b0e96360a7d23e2f847aad2078717467f479bda0dd6627a98ff09923d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-25","l":"Certain Distribution Costs","u":"/asc/946/20/#h-25-certain-distribution-costs","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:183bf17bdc12ce128be982ac35164a6d8242f9c6596ed0eea4079f60703af42f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-25","l":"Expense Limitation Agreements","u":"/asc/946/20/#h-25-expense-limitation-agreements","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5b24c3920985dbef0b067ec25b353810c12da485c0771b6f3fcdbefbf9c42ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-25","l":"Offering Costs","u":"/asc/946/20/#h-25-offering-costs","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c2af373ee02d4d850526ab6eb2e64f8b71534533329831502b29e10bd0db6ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-25","l":"Capital Share Transactions","u":"/asc/946/20/#h-25-capital-share-transactions","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87a118cb98c68ef28f1c5484fdb898e69bdadd0ae93b16da1cf1df4eae44cd78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-25","l":"Dividends","u":"/asc/946/20/#h-25-dividends","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aec736250d667d207a5ce34dfd0d3f6b3d4b1b3a0d2e0be1b51fd399e5c72843","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-25","l":"Performance Fees","u":"/asc/946/20/#h-25-performance-fees","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:209f3e360664e22e85a8fb61dc3ebaf16ccc91dab3cd2cf6a4fc35c6c66d188d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-25","l":"Portfolio Insurance","u":"/asc/946/20/#h-25-portfolio-insurance","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91011ebd7344a1f5f705c1a25720625020d7c0adfac9afbecfc609a82637ac8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-20-30","l":"Initial Measurement","u":"/asc/946/20/#30-initial-measurement","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e105500133f78e39c2b67bb6bd7c049a956fceaa6fe80cdc57ed497a11e54832","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-30","l":"Payments by Affiliates","u":"/asc/946/20/#h-30-payments-by-affiliates","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63eddf9ba5adedeec2a63948ff9d3cb2e2aad1cf67b4700f7c071098319b337f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-30","l":"Certain Distribution Costs","u":"/asc/946/20/#h-30-certain-distribution-costs","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1e61be9b1709bd680a9b3f59de0c6b460012bebe525b442cbc588980963797f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-20-35","l":"Subsequent Measurement","u":"/asc/946/20/#35-subsequent-measurement","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09f59c5e5c1fed0f885f49577c14eee62e56b2a717bd47234ea7f899b7f79eaf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-35","l":"Payments by Affiliates","u":"/asc/946/20/#h-35-payments-by-affiliates","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bb828340ce8d661950a4829e95fbf03ecaec885992b23b78e851ff0b2a7b643","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-35","l":"Certain Distribution Costs","u":"/asc/946/20/#h-35-certain-distribution-costs","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:541bf464440deb0109d84190a5fbe3d01416d6763125c145bbcfb9bb2a4cf6b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-35","l":"Offering Costs","u":"/asc/946/20/#h-35-offering-costs","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e3d89865e80a45f21868752a88c78c3fce3637d01b0c760496a85ce99ce3221","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-20-40","l":"Derecognition","u":"/asc/946/20/#40-derecognition","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:191fc29de6b688d9459a834d30475f1900fc71fee4569a999e9d786d7301c869","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-40","l":"Offering Costs","u":"/asc/946/20/#h-40-offering-costs","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49a9f7647f886115da1d0d5a64cbaa73726a7fd7167cb65eb6f16a6802d82bdf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-20-45","l":"Other Presentation Matters","u":"/asc/946/20/#45-other-presentation-matters","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1479238178c3df63befb654372f7dccf120edd08b77a226d17876bafeef6fd5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-45","l":"Payments by Affiliates","u":"/asc/946/20/#h-45-payments-by-affiliates","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64ea08d438a454400617fda0f27bd2417b70fe834fff8e42a0d271d421e3da03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-45","l":"Certain Distribution Costs","u":"/asc/946/20/#h-45-certain-distribution-costs","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdcab16409371c4d6814b8a1939716f931a64e6d541fb140a961728d52635c58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-45","l":"Brokerage Service Arrangements","u":"/asc/946/20/#h-45-brokerage-service-arrangements","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2feee612b768c48bc6dfe9c6d3f6a47b597c327c557241fe6b2ca289cf7447fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-45","l":"General Partner Advisory Services","u":"/asc/946/20/#h-45-general-partner-advisory-services","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b6d0669e6990a6d0c43ee4123a5ed3b2402cf1bccad7955aaa80c6a34df0f17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-45","l":"Expense Offset Arrangements","u":"/asc/946/20/#h-45-expense-offset-arrangements","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1490b7585625a98a46eb28753ee1ac4297ecd6d07bf4e772f551a16223b2a401","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-45","l":"Small Business Investment Companies","u":"/asc/946/20/#h-45-small-business-investment-companies","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb09162a7cbb859d74e6019660167c58308e33cd97876b1185cafb43b7ddf9a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-45","l":"Venture Capital Investment Companies","u":"/asc/946/20/#h-45-venture-capital-investment-companies","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47b2f6ce19e72f1c52adbfda51cefb5d132ef2186b517bb9d501a2c20cc5eaa4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-20-50","l":"Disclosure","u":"/asc/946/20/#50-disclosure","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76604b726e4f848bcfe8815a014d345c66d3be418dd97a4c25630736bf366623","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-50","l":"Payments by Affiliates","u":"/asc/946/20/#h-50-payments-by-affiliates","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a75c14a8af8eb6904f62de821d9e7f4c0395ad5badd3e0832f5ec8a99f26ba28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-50","l":"Certain Distribution Costs","u":"/asc/946/20/#h-50-certain-distribution-costs","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ba7b7adbbb6fcf916c369b1bdde19494e6cc4daa41de3cb7d8184cb9c1b7d2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-50","l":"General Partner Advisory Services","u":"/asc/946/20/#h-50-general-partner-advisory-services","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b69ecb5d7aefed6f9a14ee74c1747a20bb54e5ab3a9171058a3ece367d32d0de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-50","l":"Expense Limitation Agreements","u":"/asc/946/20/#h-50-expense-limitation-agreements","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4478aa670ef001ea362735e1c81b8bf31eaef8b121515049aa2f68b54d7747bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-50","l":"Fee Waivers","u":"/asc/946/20/#h-50-fee-waivers","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:912f217044cdd5ef7a63c458b474dad363a42dd353e4cc20aea3fc2e74acb1af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-50","l":"Dividends","u":"/asc/946/20/#h-50-dividends","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67e9f59213088a00c33d19e4154ddd7b79c782eb18c6e2d46711dffbc59b4f20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-50","l":"Components of Capital and Distributable Earnings","u":"/asc/946/20/#h-50-components-of-capital-and-distributable-earnings","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebced5373d17eab3c18dc189696bb35b94c34e7ff2c2e0fde177c6c1b3d04a58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-50","l":"Financial Support to Investees","u":"/asc/946/20/#h-50-financial-support-to-investees","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff0811f78e865e6af2d2e4defa9f977902f007a4bf4a2517bdb26e18b2831dc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"946-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/946/20/#55-implementation-guidance-and-illustrations","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57dd535b2deb49ccefdd8165d941ba48ee943016e36187ab0a6af2e20295fc9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"946-20-55","l":"Illustrations","u":"/asc/946/20/#h-55-illustrations","x":"946-20 Investment Company Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31721c34d0279d70de348e2596ac4bf16a94cc21815b18edeefe860c67536181","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"948-10","l":"Overall","u":"/asc/948/10/","x":"948 Financial Services—Mortgage Banking","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e57425a8cdd55c6e5784b803daa820f75553e3c336a516f191367a50fe5e5e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"948-10-05","l":"Overview and Background","u":"/asc/948/10/#05-overview-and-background","x":"948-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8d89847b0d8a32f05143d15381850e275a4cf6f277421c010c917caf366c907","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"948-10-15","l":"Scope and Scope Exceptions","u":"/asc/948/10/#15-scope-and-scope-exceptions","x":"948-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f71b87f1ee14d9f2989c5c9d3cd5151b5de0a1f22ff97c487ec2e994dc7d624f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"948-10-15","l":"Overall Guidance","u":"/asc/948/10/#h-15-overall-guidance","x":"948-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bff8198dbc8089808a12e14ac017b9dd52d2e3d91776a654752444e1cb226425","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"948-10-15","l":"Entities","u":"/asc/948/10/#h-15-entities","x":"948-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b1972c04c7cf5b8fe9a0bf798e758328602f7d4f99cfc1fdca86e320fdb2915","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"948-10-15","l":"Transactions","u":"/asc/948/10/#h-15-transactions","x":"948-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:479415afa37c4fd0887ee02d1754429e6182586fb467aed042eb85ba3b27551c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"948-10-50","l":"Disclosure","u":"/asc/948/10/#50-disclosure","x":"948-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44a9d2226fe3787d00d4285d5ae576b97da1be022e4c68180e70fd72c8aebda2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"952-10","l":"Overall","u":"/asc/952/10/","x":"952 Franchisors","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b4baba22c74f7c51d6be22d3112b5b553a1a142e62a9d0c5c6818d638171ccc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"952-10-05","l":"Overview and Background","u":"/asc/952/10/#05-overview-and-background","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c76d35fd7fba8cebbd3316f22c778706c4ec5370d8d6349275afd49b6d9338c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"952-10-10","l":"Objectives","u":"/asc/952/10/#10-objectives","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:685d094840bf1310326a7ba5c3d4985749fe94468c7ca25f141b7cf495bf09cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"952-10-15","l":"Scope and Scope Exceptions","u":"/asc/952/10/#15-scope-and-scope-exceptions","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d2f9049c54dec16831a23029b07df2c88216425e803f0813f7045787af04219","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"952-10-15","l":"Overall Guidance","u":"/asc/952/10/#h-15-overall-guidance","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22be69de4a9e29638fc0d6ccba5f3c2472088ea98eef4ed42c4addf026ab47d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"952-10-15","l":"Entities","u":"/asc/952/10/#h-15-entities","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e0a509a679fa78a669efbca7698125c97985fbd4717468b01616db5cd5eee37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"952-10-15","l":"Transactions","u":"/asc/952/10/#h-15-transactions","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c93b80c5d206549040be99fee604cfe47af68247cb0f60c8e6fcaea9aaaa740","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"952-10-25","l":"Recognition","u":"/asc/952/10/#25-recognition","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0562f0439746b2c98f34f09e0dc8a3ac5c68e3bfe401d3c951d41bb9da522ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"952-10-25","l":"Costs","u":"/asc/952/10/#h-25-costs","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fec6b5a9f4ef901988d97e826ce7ee4e6c04336e479ca5485cfc14c2f5e87ddc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"952-10-45","l":"Other Presentation Matters","u":"/asc/952/10/#45-other-presentation-matters","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b90ef6e9439a60f7a2861c4bfce4e4a3b8194f427b04bf4bd9b3ed111e4a253","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"952-10-50","l":"Disclosure","u":"/asc/952/10/#50-disclosure","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:845359b623651461d100c33a585accf434c859f37b228ce5a734ec51f48f80f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"952-10-60","l":"Relationships","u":"/asc/952/10/#60-relationships","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e2f2309cf724ce16ea8ebdff5184fc10a1546e3fc098859e03357e36b683c70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"952-10-60","l":"Presentation of Financial Statements","u":"/asc/952/10/#h-60-presentation-of-financial-statements","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d645ddbf4548c02a255ec232fac3d54d2fd7abb718475f23095748dcdfe20403","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"952-10-60","l":"Entertainment—Cable Television","u":"/asc/952/10/#h-60-entertainment-cable-television","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b61227ada5bb69608cc4d1e85f521b98bff24397b3afc162dbb1edf62794266","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"952-10-60","l":"Consolidation","u":"/asc/952/10/#h-60-consolidation","x":"952-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6dfd536b0c64f310057a5d845be7c8ee95ee9731be2407da4b97257f158cc353","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"954-10","l":"Overall","u":"/asc/954/10/","x":"954 Health Care Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01619014fed525e1b811b40a72b953cf5dd9fce98e84b9d34d49ea0d794e92c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"954-10-05","l":"Overview and Background","u":"/asc/954/10/#05-overview-and-background","x":"954-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cba98a577e960efd31d5e6a43ccd237a91b82b210bbca1da8fc07b02c4f6080e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"954-10-05","l":"Not-for-Profit, Business-Oriented Health Care Entities","u":"/asc/954/10/#h-05-not-for-profit-business-oriented-health-care-entities","x":"954-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aa570183aa03f659abb6dc5a3fe76e4c78d785dc846a921200184beba241805","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"954-10-05","l":"Investor-Owned Health Care Entities","u":"/asc/954/10/#h-05-investor-owned-health-care-entities","x":"954-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6caffd51773778b45f2b255f50574451e121bdf132d349862b76dab32545937f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"954-10-15","l":"Scope and Scope Exceptions","u":"/asc/954/10/#15-scope-and-scope-exceptions","x":"954-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:672bb94c234a768a0b8ca90cce93097b43df4ee6bb000c650e679b4e6b701f9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"954-10-15","l":"Overall Guidance","u":"/asc/954/10/#h-15-overall-guidance","x":"954-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6736adc162b6c7095e35db42f96d74007622243949d91dfb5aab98f0d5b7e9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"954-10-15","l":"Entities","u":"/asc/954/10/#h-15-entities","x":"954-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77e2913923676295ea30bd8d00ad6731dcba2775689f3c86e4deda9b9ab50e77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"958-10","l":"Overall","u":"/asc/958/10/","x":"958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66fe84179b655088abfcc051082297534cdf4d35fc2f0d3336058e6c3967ad85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-10-05","l":"Overview and Background","u":"/asc/958/10/#05-overview-and-background","x":"958-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5327600df438e94ae38c4d7edfb2ca3c7afd63a4a96db21c172d9091aa0d4521","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-10-15","l":"Scope and Scope Exceptions","u":"/asc/958/10/#15-scope-and-scope-exceptions","x":"958-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec6fdad843d82dd1e131dbbbc9426266278d1ab83dd9bfde5a4c251236932353","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-10-15","l":"Overall Guidance","u":"/asc/958/10/#h-15-overall-guidance","x":"958-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2468fb54cc56e173a403772584c7a1974d67666366757e05d9598ba5f7d5211e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-10-15","l":"Entities","u":"/asc/958/10/#h-15-entities","x":"958-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd0dae7ca979eda911dc86539bfe83c391774e8b240b00349858b1c7fd90f003","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-10-45","l":"Other Presentation Matters","u":"/asc/958/10/#45-other-presentation-matters","x":"958-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08e66f02492e6cfcce352a1b56ecfcacea18e85f80b02a211635ca4809791162","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-10-60","l":"Relationships","u":"/asc/958/10/#60-relationships","x":"958-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0785972b35b1f30e4cfc4017289f336ecbc656f10cf45f25b6f71bbe9e71dbd5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-10-60","l":"Health Care Entities","u":"/asc/958/10/#h-60-health-care-entities","x":"958-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a848820ea8d1389be1be3b7a4033c355ef5a51316278bc4672eb3073d8ccf0e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-10-65","l":"Transition and Open Effective Date Information","u":"/asc/958/10/#65-transition-and-open-effective-date-information","x":"958-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3240371696c9516d5e763f6f0beaf8e1d8f9e6faccbf0b215ecd8fba9e4a2a8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"958-20","l":"Financially Interrelated Entities","u":"/asc/958/20/","x":"958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b85f8441668f98e582515e0a1414e3e9a46894409708bda63e9b6d52d87e6f84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-20-05","l":"Overview and Background","u":"/asc/958/20/#05-overview-and-background","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f93321796e2ffa1a103f3b5863d12f008e6b23f2a65a48edf9c45e80aa36760","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-20-15","l":"Scope and Scope Exceptions","u":"/asc/958/20/#15-scope-and-scope-exceptions","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94e389136dd88ddb661388f42ee287f4491fe8d1272c8d627ce019606503c040","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-20-15","l":"Overall Guidance","u":"/asc/958/20/#h-15-overall-guidance","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90e081fa38f80791f39b4799d8b06f8a8d2aeee4dd746d82013c26635d2126f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-20-15","l":"Entities","u":"/asc/958/20/#h-15-entities","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0852ecdc0abe8b47dbd60309d904c858966db8635300cab810d5040444e6d940","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-20-15","l":"Transactions","u":"/asc/958/20/#h-15-transactions","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:186b59db1453d40ab2aea41d28d04951a6ed638fb4f31c4bccc3692a2bddc0c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-20-25","l":"Recognition","u":"/asc/958/20/#25-recognition","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4189bd15dccc2feeef47e617d24520427e555c291dc39a39552b33a2457a9ab2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-20-25","l":"Contributions Received for a Financially Interrelated Beneficiary","u":"/asc/958/20/#h-25-contributions-received-for-a-financially-interrelated-beneficiary","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f583baeed08b0e1d02aba30f3b3aabe68ee1d818543166d6386da6201b43e10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-20-25","l":"Beneficiary's Recognition of Interest in a Financially Interrelated Recipient Entity","u":"/asc/958/20/#h-25-beneficiary-s-recognition-of-interest-in-a-financially-interrelated-recipient-entity","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2a24f92c972cc9f679bfcc0706f2a13dbd07b5691d9b57c0688a40fda81f3e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-20-25","l":"Equity Transactions","u":"/asc/958/20/#h-25-equity-transactions","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81b594e7ec1c42127d8be66606ed894ab641debee92fa2f9c577434541738284","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-20-35","l":"Subsequent Measurement","u":"/asc/958/20/#35-subsequent-measurement","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96a7f1d71eb1f534a30a5cab84f7232f38e005cb12f9c5411d993faeb7579b09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-20-45","l":"Other Presentation Matters","u":"/asc/958/20/#45-other-presentation-matters","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8b0c3866b6a60eb3c9768f7ddc6b86aa35b38a64a4385df81cf221e8bc28d55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-20-45","l":"Equity Transactions","u":"/asc/958/20/#h-45-equity-transactions","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b445fc94c0d78573c13cd6fcff827d2b300bd97d49d3ecbed31878a0da3dbdc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-20-45","l":"Beneficiary's Interest in the Net Assets of a Recipient Entity","u":"/asc/958/20/#h-45-beneficiary-s-interest-in-the-net-assets-of-a-recipient-entity","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:289d1c5ff6e01873a5cd58d33731a5464eb15069a46fc17645fe4d329638a952","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-20-50","l":"Disclosure","u":"/asc/958/20/#50-disclosure","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8af838a8fab82ac5ddf75245ad2824ad2b90ec252ec0a71bce3918678e284760","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/958/20/#55-implementation-guidance-and-illustrations","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c5c416c6ade3c5d92c94f9a1c4b1975543758868048a5c1a923d9c8d38f2731","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-20-55","l":"Implementation Guidance","u":"/asc/958/20/#h-55-implementation-guidance","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9152c70131f865efaa048793c925d9342132293c698da2cfb3b09d9527eb1e26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-20-55","l":"Illustrations","u":"/asc/958/20/#h-55-illustrations","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cc5315fe3d266c5491fdd6134a2b545e82eee1a3db5c7e98a51ba9748f8e7e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-20-60","l":"Relationships","u":"/asc/958/20/#60-relationships","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb7b7da7f95b81b0851b490175e3f4f7fe9c07aeeafadfef1304cb59066a1b6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-20-60","l":"Investments—Equity Method and Joint Ventures","u":"/asc/958/20/#h-60-investments-equity-method-and-joint-ventures","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0b3c5260575bf136b5371be468c32cb887b403fbbe426eeac01043106c48e80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-20-60","l":"Related Party Disclosures","u":"/asc/958/20/#h-60-related-party-disclosures","x":"958-20 Financially Interrelated Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5879bbcc948c8ad97e5b4c868276688301ba4ab3edfab0cdc612a7a914b4fccc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"958-30","l":"Split-Interest Agreements","u":"/asc/958/30/","x":"958 Not-for-Profit Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9e2b867d6f29d454dfb9d1a4502af637c3bb3e72b70519e47a1a9ce5e48e8de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-30-05","l":"Overview and Background","u":"/asc/958/30/#05-overview-and-background","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6572d573a5e179346ce2718d95cce67a0202e8505b84dec2bb9a6d1375db752","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-05","l":"General Structure","u":"/asc/958/30/#h-05-general-structure","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99b1d7dd427df3a1f6f9413ca77f812097bf62442d60c429dcafe13c12291a79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-05","l":"Charitable Lead Annuity Trusts and Lead Unitrusts","u":"/asc/958/30/#h-05-charitable-lead-annuity-trusts-and-lead-unitrusts","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7646e8066ddfd7247095ed6a7a966f1562fdaefed794321c5f0c044d6994a2b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-05","l":"Charitable Remainder Annuity Trusts and Remainder Unitrusts","u":"/asc/958/30/#h-05-charitable-remainder-annuity-trusts-and-remainder-unitrusts","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee37a3abc0e66673ebc7b352860710b1c7bda9ae571a2da062f44a81f00681a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-05","l":"Charitable Gift Annuities","u":"/asc/958/30/#h-05-charitable-gift-annuities","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b4a2b05fb414106a521a3b79e22674e0e457851e64117c4d3dfa8e238c4e1b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-05","l":"Pooled Income Fund","u":"/asc/958/30/#h-05-pooled-income-fund","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae68e1430e80de219b0d1fa6eeb9bc6828446b6bd7b174c8a9e872cdb0d14668","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-30-15","l":"Scope and Scope Exceptions","u":"/asc/958/30/#15-scope-and-scope-exceptions","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:504e4e427ceb334caebe95f4f16d5f6df840d9ff5cb107b7953a107d5401bf99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-15","l":"Overall Guidance","u":"/asc/958/30/#h-15-overall-guidance","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92bc57a1366b747dd114df686e4eab1562bdde6479b7f406fa5e13ca56967d3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-30-25","l":"Recognition","u":"/asc/958/30/#25-recognition","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7219e3e1aa76cc1daaf1b502b9d6ae4183926a5db42c9cc7eb01910b5028b0c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-25","l":"Revocable Agreements","u":"/asc/958/30/#h-25-revocable-agreements","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6d61891547034148d4d55a7b447b2b971564f1794f5d3d4c3577d55e5c7c216","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-25","l":"Irrevocable Agreements","u":"/asc/958/30/#h-25-irrevocable-agreements","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e61aed85ff945431fdaf93033b980477f3dba3aa3cdbfe3ac652641cc58c6c75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-30-30","l":"Initial Measurement","u":"/asc/958/30/#30-initial-measurement","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3a23b44e59d681abcc41644cafef238dd623c9a8f1cdaf02164c65cd63e38a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-30","l":"Fair Value Measurement","u":"/asc/958/30/#h-30-fair-value-measurement","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a7c3f221fd3ad8c3255bbb9a74640fc212b2f9bba5448fcb7e82521adc1fd3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-30","l":"Revocable Agreements","u":"/asc/958/30/#h-30-revocable-agreements","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e38d8e9574887e447c949b7998e02be8ab607cda8a008976547c0941869c6ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-30","l":"Irrevocable Agreements","u":"/asc/958/30/#h-30-irrevocable-agreements","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c7e5ba9e33adc9cde3acec2fbf415f57c39cb6a03c5deec4770389acca7b043","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-30-35","l":"Subsequent Measurement","u":"/asc/958/30/#35-subsequent-measurement","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e3ca565734cdc554a936f5ea925046bde3f9099af7f4bb0aa56479f0f2f1eee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-35","l":"Fair Value Measurement","u":"/asc/958/30/#h-35-fair-value-measurement","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4570ef8c89180725797b4c5ce9c1b1c0cb1476fbf46ae02405d77320447ecbf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-35","l":"Irrevocable Agreements","u":"/asc/958/30/#h-35-irrevocable-agreements","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11360e612539a9c22283f903a8fdaf3cc96905ca8dd4594012b35c87c1a0d3a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-35","l":"Revocable Agreements","u":"/asc/958/30/#h-35-revocable-agreements","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acb817a20649045a63f2b46dcbb258509f4140ac00146e07d657bc12267f4fb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-30-40","l":"Derecognition","u":"/asc/958/30/#40-derecognition","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9f2f615160bb9cdd267c1aa7d5d76ba95b387e9620cd0a7f1e21b6bf1ad5bb4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-30-45","l":"Other Presentation Matters","u":"/asc/958/30/#45-other-presentation-matters","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c51e1acfff61128e8eb16af706ba5590e3b9460340fb162988fa9d4262af85b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-45","l":"Classification of Net Assets","u":"/asc/958/30/#h-45-classification-of-net-assets","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1102940cb9b1d8ef824796e6dcd171e4e72b3284493b86ba860ce57b3eb45ed4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-45","l":"Presentation in the Statement of Financial Position","u":"/asc/958/30/#h-45-presentation-in-the-statement-of-financial-position","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f353fc0532ea883c2fa8766eb1da61e43d98d80fa56420f45e67a07c296bb9f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-45","l":"Presentation in the Statement of Activities","u":"/asc/958/30/#h-45-presentation-in-the-statement-of-activities","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eab6fc30486683f9e948ef7be1e135102e105c47a67ccfb4d9b8292c2104af4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-30-50","l":"Disclosure","u":"/asc/958/30/#50-disclosure","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a40255af147c8cb723f3c4dae4e3ab0b351011565b7319ed8aa2b68216775d9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"958-30-55","l":"Implementation Guidance and Illustrations","u":"/asc/958/30/#55-implementation-guidance-and-illustrations","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f4be2b4868c868e871f307aac650b74a2d631276894895cc3834e60d8f989e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"958-30-55","l":"Illustrations","u":"/asc/958/30/#h-55-illustrations","x":"958-30 Split-Interest Agreements","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f16fc91750bb5f6240e32ad951fe3534d61fb662e84a04747331757553a9ab37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"960-10","l":"Overall","u":"/asc/960/10/","x":"960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f985ac1542b6422592f7f57db45d87188764fb4dde33e294227b81512c1999fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-10-05","l":"Overview and Background","u":"/asc/960/10/#05-overview-and-background","x":"960-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc204a5bf7824da7c05c1af6b7703eaec770b75abc16052b78600ce6f1d4a4d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-10-05","l":"The Employee Retirement Income Security Act of 1974","u":"/asc/960/10/#h-05-the-employee-retirement-income-security-act-of-1974","x":"960-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f69336a65f66039820ae0a4054f23e6b1006041bfd760e05d194f754dc57a12e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-10-15","l":"Scope and Scope Exceptions","u":"/asc/960/10/#15-scope-and-scope-exceptions","x":"960-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:783be2b00264a48fbdc94c8f3391db5776c7b3781737c76fffd391b8aedc0e0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-10-15","l":"Overall Guidance","u":"/asc/960/10/#h-15-overall-guidance","x":"960-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6847bab8e78df539731db3621b2af00b955a6381f4a212ce2d9de14fe478b7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-10-15","l":"Entities","u":"/asc/960/10/#h-15-entities","x":"960-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd41ac81eb9161801b74b8bf37f3cd34756beb78c19d3c6d361a2c39460f9554","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"960-20","l":"Accumulated Plan Benefits","u":"/asc/960/20/","x":"960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:489d1ce691262d92a393d043eb4389661df84563a48dee2f3c107494bad9a5cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-20-05","l":"Overview and Background","u":"/asc/960/20/#05-overview-and-background","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e0470e3e5c2010327cab9c4936b4cccb7df95d8a0ddb31f0d8c655ae6e67133","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-20-15","l":"Scope and Scope Exceptions","u":"/asc/960/20/#15-scope-and-scope-exceptions","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1074a982f65a4e853c84a20feeda15bebce341f9f466d0e6daa550df257d8fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-20-15","l":"Overall Guidance","u":"/asc/960/20/#h-15-overall-guidance","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f5bd2b7b46cf2ef8ab108b7d987fcef19ee453830edf30d8586cd9f6795ad7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-20-25","l":"Recognition","u":"/asc/960/20/#25-recognition","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2df510134d8a67bc3b1b9c8dbdb990e1a9a2bc65b6a0d31bad2c10e0044c8c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-20-25","l":"Application of Plan Provisions","u":"/asc/960/20/#h-25-application-of-plan-provisions","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc21884384a62ad87c05e1f4420c5cbf17101600f874547120f8bfbf92c0f442","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-20-30","l":"Initial Measurement","u":"/asc/960/20/#30-initial-measurement","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9001154937eb70c5f065bd113ca887642d4410b107d26a0aa29de0c5126f8b05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-20-35","l":"Subsequent Measurement","u":"/asc/960/20/#35-subsequent-measurement","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5033961b986b1c93371b2059d63b5e22cd5d251e290c3c4b0c623626b71c0ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-20-35","l":"Assumptions Used in Determining Benefit Information","u":"/asc/960/20/#h-35-assumptions-used-in-determining-benefit-information","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8b3b23b53c1502aa0cb22af1d0f04bc91b970ef37ea8e4886fe8d1759ca18e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-20-35","l":"Changes in Assumptions","u":"/asc/960/20/#h-35-changes-in-assumptions","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd1a2e627b01cbc1710a1428c154eca28981a2ca1b02edb36c5b35ab64811b0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-20-35","l":"Use of Averages or Reasonable Approximations","u":"/asc/960/20/#h-35-use-of-averages-or-reasonable-approximations","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1f5fb5242f1d19789c2061ca1bcc56f20631f1166ed99192546b3f3ec294f38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-20-45","l":"Other Presentation Matters","u":"/asc/960/20/#45-other-presentation-matters","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07e6c6cc1ea9027573fbf46952e752d9341964907582818c579160eecd21d689","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-20-45","l":"Actuarial Present Value of Accumulated Plan Benefits","u":"/asc/960/20/#h-45-actuarial-present-value-of-accumulated-plan-benefits","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a5cf8ce1636f0ce5833371800b0422f5971ba98cddbc34154402bba82bbcd59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-20-45","l":"Changes in the Actuarial Present Value of Accumulated Plan Benefits","u":"/asc/960/20/#h-45-changes-in-the-actuarial-present-value-of-accumulated-plan-benefits","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:027c90d3476c6ebcb580db0507d35f92bb33101c87ea921393b740e3640c5488","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-20-50","l":"Disclosure","u":"/asc/960/20/#50-disclosure","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a9f5a0399aacf1df39ffccd13fd07354c5fc3c90a239ab5ed926d21689136d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-20-50","l":"Actuarial Present Value of Accumulated Plan Benefits","u":"/asc/960/20/#h-50-actuarial-present-value-of-accumulated-plan-benefits","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56182e987997925766a01036fa1797c452bbf914945125b127f352293b6052de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-20-50","l":"Changes in the Actuarial Present Value of Accumulated Plan Benefits","u":"/asc/960/20/#h-50-changes-in-the-actuarial-present-value-of-accumulated-plan-benefits","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a33a8b2d2183615d10cb72c7f93a7d8c0ed3bf7ffc2291c0e83375cc0ff48fe3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-20-50","l":"Additional Financial Statement Disclosures","u":"/asc/960/20/#h-50-additional-financial-statement-disclosures","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61437818b7840f41539c63eb6d4fe427ebe9eaf5203afb7c7cf3d227148c3b2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/960/20/#55-implementation-guidance-and-illustrations","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96fd4cee065724b053be7e74c5b57e1c4f2e728afc3d390dfc327fc43f83aff1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-20-55","l":"Implementation Guidance","u":"/asc/960/20/#h-55-implementation-guidance","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:355becc24b7d45c025d74ccfda03463b65667225746614f998465867a712bae0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-20-55","l":"Illustrations","u":"/asc/960/20/#h-55-illustrations","x":"960-20 Accumulated Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6a6dd7f45dd70ee8d93daec538419d2de545087a0141806ed4c6eedbf6c17a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"960-30","l":"Net Assets Available for Plan Benefits","u":"/asc/960/30/","x":"960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b264073e4410127aca5f5daa825583d96aadf81f2cb0cc31168294081bda7356","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-30-05","l":"Overview and Background","u":"/asc/960/30/#05-overview-and-background","x":"960-30 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb1bf8d89484adbe1e64ddf9a2ab88db9a36996a02bacb2c8f8a705a4e6ad1bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-30-15","l":"Scope and Scope Exceptions","u":"/asc/960/30/#15-scope-and-scope-exceptions","x":"960-30 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3c50c7f3e827e895bb518c99a404db962498e541eec4460f71068c70383b325","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-30-15","l":"Overall Guidance","u":"/asc/960/30/#h-15-overall-guidance","x":"960-30 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2ecff03df47eb80ccf34994a630c5c203889d05c2b8ab3619ac170fad7158a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-30-25","l":"Recognition","u":"/asc/960/30/#25-recognition","x":"960-30 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21abade879929e0ada64fbccff71874582a0fb1ee1f2be984cc780c4b459b509","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-30-25","l":"Use of Accrual Basis of Accounting","u":"/asc/960/30/#h-25-use-of-accrual-basis-of-accounting","x":"960-30 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b4c45682ffc5cd684d1a23d45d8f64f8b5759512140c90f69bbf730d925270c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-30-25","l":"Interest Income and Rebate Interest Paid","u":"/asc/960/30/#h-25-interest-income-and-rebate-interest-paid","x":"960-30 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adf4af4ad7e3174de3e4464b09ff9b2c157a98c1701337f7af40fd5db5d2ed5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-30-45","l":"Other Presentation Matters","u":"/asc/960/30/#45-other-presentation-matters","x":"960-30 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9342e9b8a403174662fabb5d9140890e13fc528c265174129ab8c8b2dcabc44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-30-45","l":"Changes in Net Assets Available for Benefits","u":"/asc/960/30/#h-45-changes-in-net-assets-available-for-benefits","x":"960-30 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99e03335e5140d3a1ff05690c6a68f59fb96e0125b8257231e305d43b4d5a854","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-30-45","l":"401(h) Accounts","u":"/asc/960/30/#h-45-401-h-accounts","x":"960-30 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6b29ad636a6b75d99a6fd695bc0bf869c84da780aee04f41fd10d214cca87a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-30-50","l":"Disclosure","u":"/asc/960/30/#50-disclosure","x":"960-30 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ad97b9e83719d82dc173b8a84bfa761cb58aff5a16f88a55def540bfc90080f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"960-40","l":"Terminating Plans","u":"/asc/960/40/","x":"960 Plan Accounting—Defined Benefit Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ead88f2acda99f09f602881dcb3856ea510e48a9c1496b54b55140ae813cee4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-40-05","l":"Overview and Background","u":"/asc/960/40/#05-overview-and-background","x":"960-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a920ecc6df854b183ca4936335266cd4ec9db539e0696ce7f7de188ccffe18b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-40-15","l":"Scope and Scope Exceptions","u":"/asc/960/40/#15-scope-and-scope-exceptions","x":"960-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fc1ed8cd7fde07a657bbf28e4a3e20d288ffeab0837ee34d8b2b0907894d608","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"960-40-15","l":"Overall Guidance","u":"/asc/960/40/#h-15-overall-guidance","x":"960-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34a94a78a95238ba8bd28a004d143a22fd85640d6bcf2af6e6826d9eab491ea2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-40-25","l":"Recognition","u":"/asc/960/40/#25-recognition","x":"960-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c43d3c6333f4b6e6d0a96017674bea96cc9642daac1d97c66d3f6e82de551c62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-40-35","l":"Subsequent Measurement","u":"/asc/960/40/#35-subsequent-measurement","x":"960-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6808f0ceeec8db21603a9d788bdfa4ee3b938a865657759b7a9221a13cc7ea99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"960-40-50","l":"Disclosure","u":"/asc/960/40/#50-disclosure","x":"960-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b07b3a3b6220e691540417e5afa9cc027115d8cc4287fa474f60822e1dca4ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"962-10","l":"Overall","u":"/asc/962/10/","x":"962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef79efe8a6a1daaff1fd40dde9694a531b1b4cd02103878913a63a2bb800ccff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"962-10-05","l":"Overview and Background","u":"/asc/962/10/#05-overview-and-background","x":"962-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a010aef93a7d1b0071ad2cd812a211457c423700b5cfe9625ff222c7fb975e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"962-10-05","l":"The Employee Retirement Income Security Act of 1974","u":"/asc/962/10/#h-05-the-employee-retirement-income-security-act-of-1974","x":"962-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0517e88251b8734b0ff80f38805389cab0697e17981ec2d88b7cf7eacb4001a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"962-10-10","l":"Objectives","u":"/asc/962/10/#10-objectives","x":"962-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:208ff3c6b01a61e88ccdcb2471a57312707651a484ef4b4525623dde8a94491f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"962-10-15","l":"Scope and Scope Exceptions","u":"/asc/962/10/#15-scope-and-scope-exceptions","x":"962-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11e14c04f071c3147a8c4c820ff5c67e9e75402c3b480d596c3200220afe15c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"962-10-15","l":"Overall Guidance","u":"/asc/962/10/#h-15-overall-guidance","x":"962-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b848a9d493ec88b6c4045759bad6fbb43af1262b0525a51eb00cd87c560b9bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"962-10-15","l":"Entities","u":"/asc/962/10/#h-15-entities","x":"962-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b182e90b3ce21d726d18a507cbe17a3ee371b9e4dfaffdf5a6f4361b413e9e5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"962-10-65","l":"Transition and Open Effective Date Information","u":"/asc/962/10/#65-transition-and-open-effective-date-information","x":"962-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc763e60ac04f76b137c6a48eef8b4b588a7ac9a42b74269e33f96b107309bdd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"962-40","l":"Terminating Plans","u":"/asc/962/40/","x":"962 Plan Accounting—Defined Contribution Pension Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:217d0d5a04156c6ab961b948bebda08c3072dbe2d79cfea037367220561eca1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"962-40-05","l":"Overview and Background","u":"/asc/962/40/#05-overview-and-background","x":"962-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d33b0c6909f10f1711fdc365a8391794cdfb88ade360708674ac76a75d4497b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"962-40-15","l":"Scope and Scope Exceptions","u":"/asc/962/40/#15-scope-and-scope-exceptions","x":"962-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05d720403677740cb4a1e1a9503055c50043986265c1f4fab2bb50bfa6333346","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"962-40-15","l":"Overall Guidance","u":"/asc/962/40/#h-15-overall-guidance","x":"962-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b05885f63c095cdf3026112ae11879c7ac6a0f6a47453a4c7c4e19b2215a162c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"962-40-25","l":"Recognition","u":"/asc/962/40/#25-recognition","x":"962-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27ffa2f4de8fc173f78e7a167f3897c17c1a76e6d06ccbfe8d0cd05e7f12f405","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"962-40-35","l":"Subsequent Measurement","u":"/asc/962/40/#35-subsequent-measurement","x":"962-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fe4b58176d80d04557057119931525cd47320617dff2a3515ba5e7084fa22ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"962-40-50","l":"Disclosure","u":"/asc/962/40/#50-disclosure","x":"962-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0727c9ff002ba8252f7ee962d4af9ab8413f1063d81a368d298b8234e208c62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"965-10","l":"Overall","u":"/asc/965/10/","x":"965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e2533f0bd3034bd3291c36917a94c80ec3de343a7b9f98f84c963f4c48b3065","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-10-05","l":"Overview and Background","u":"/asc/965/10/#05-overview-and-background","x":"965-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e5c8e7d2b6ae9f02b1553b22110c82c2d6e45c12eef2411ccac1b5b149e48d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-10-05","l":"Characteristics of Plans","u":"/asc/965/10/#h-05-characteristics-of-plans","x":"965-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e283668dd20b153c4db47b27846c84ad9976c4678fcc1a90f0d2a047e5b6a9a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-10-05","l":"Arrangements with Insurance Entities","u":"/asc/965/10/#h-05-arrangements-with-insurance-entities","x":"965-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c415a5b7b179de1e91ccf6bed49138cc3978e6a8116a2d0746e2afc30a593923","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-10-05","l":"The Employee Retirement Income Security Act of 1974","u":"/asc/965/10/#h-05-the-employee-retirement-income-security-act-of-1974","x":"965-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54a046338d93b5e994fb040175b58234f30a5928f24c9170be35ab70edf8595d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-10-15","l":"Scope and Scope Exceptions","u":"/asc/965/10/#15-scope-and-scope-exceptions","x":"965-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c900418381e499e1894dd82f61b70d2e8312aebdb1d8fb58bc6c4bc4fe9ba651","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-10-15","l":"Overall Guidance","u":"/asc/965/10/#h-15-overall-guidance","x":"965-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc3c1c38172f7f525087cd1c93dc7416924133224c350646722cd4723c21d506","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-10-15","l":"Entities","u":"/asc/965/10/#h-15-entities","x":"965-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:905d4dcd5a4549368464f867924759a8446ee36e8da6857e26f0e697c561acc3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"965-20","l":"Net Assets Available for Plan Benefits","u":"/asc/965/20/","x":"965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afd0573af2248045e2088984113d61b178d7f069268e2626d0e6c1b73faf34c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-20-05","l":"Overview and Background","u":"/asc/965/20/#05-overview-and-background","x":"965-20 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a0258775f1bfcb557f1e4b03d28b123ede9ba31432ce9f4d70010a6b2ee4e1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-20-15","l":"Scope and Scope Exceptions","u":"/asc/965/20/#15-scope-and-scope-exceptions","x":"965-20 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72943815430e038af304f343a7d5d9ad349efe9eb265b259fb5559502476d9f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-20-15","l":"Overall Guidance","u":"/asc/965/20/#h-15-overall-guidance","x":"965-20 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d113cb4bf1be3898408c2465c057ebf6700a7a8445005838401e640fec53c31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-20-25","l":"Recognition","u":"/asc/965/20/#25-recognition","x":"965-20 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df4443d97ffd6f289286db46689c85c284c953345732eeb1284b7fd4bb519ed1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-20-30","l":"Initial Measurement","u":"/asc/965/20/#30-initial-measurement","x":"965-20 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21cd20396f86c27d7c4a606e22023eafa5e1029148cafa6d0aa733378733048f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-20-30","l":"Noncash Contribution","u":"/asc/965/20/#h-30-noncash-contribution","x":"965-20 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:200de04d730d85c83632da19e4e60e962322222b017dcfa7eb994f10cd670b7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-20-45","l":"Other Presentation Matters","u":"/asc/965/20/#45-other-presentation-matters","x":"965-20 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:358847fdbace7c8f254d6f8a6825b68fd83bbcc30ab5c921e58c5015b8128eec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-20-45","l":"Statement of Net Assets Available for Benefits","u":"/asc/965/20/#h-45-statement-of-net-assets-available-for-benefits","x":"965-20 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75fb38498de7484a1afbf868d7911799ef097bfea1c0865c7c54d06c596e8d40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-20-45","l":"Statement of Changes in Net Assets Available for Benefits","u":"/asc/965/20/#h-45-statement-of-changes-in-net-assets-available-for-benefits","x":"965-20 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1593178fef1d8164a67736e39d81e13a8d93dbe292ee083270b26e7e8b9dcebd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-20-50","l":"Disclosure","u":"/asc/965/20/#50-disclosure","x":"965-20 Net Assets Available for Plan Benefits","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c48bdd2c59c4cb1a15c71fc4362127a98bad979d148656e2cb94c028207fc4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"965-30","l":"Plan Benefit Obligations","u":"/asc/965/30/","x":"965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da40856f70677c524d3a02efdf1dd0b6c8a9315c48ed627f85985d3d027ee41a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-30-05","l":"Overview and Background","u":"/asc/965/30/#05-overview-and-background","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b8c30b0b1929eb9e65c818a863ee32164b4643c4549db69d6600a2c08f017c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-30-15","l":"Scope and Scope Exceptions","u":"/asc/965/30/#15-scope-and-scope-exceptions","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70bf5426db2b60d4ed31e1f4f65df86e5ce461ec34279dd38ac5da2683a4c462","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-15","l":"Overall Guidance","u":"/asc/965/30/#h-15-overall-guidance","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55b28eedd1ad945198b599fca6fefbe07688dcff93bbe3499066ea22bfc40185","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-30-25","l":"Recognition","u":"/asc/965/30/#25-recognition","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9b1c537bed3cc67eb66f2d6b8454770911c4a231bc70d01a0450f06059e213f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-25","l":"Benefit Payments","u":"/asc/965/30/#h-25-benefit-payments","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:444417f1a74463499a4670c1337daa0c2dcdf5f4c06b1322c2f675a747df0c65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-25","l":"Premiums Due under Insurance Arrangements","u":"/asc/965/30/#h-25-premiums-due-under-insurance-arrangements","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daee86ac66011fc05cb5565df5e74ed0817329b5b8ef86cd59a4442453fea223","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-25","l":"Postemployment Benefits","u":"/asc/965/30/#h-25-postemployment-benefits","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d75b0e2d09c6c1c3802323a4f737d9ee67e2f953fa15bf7735e394ae5d4d490e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-25","l":"Obligation for Premium Deficit","u":"/asc/965/30/#h-25-obligation-for-premium-deficit","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ea4cfc93bab802b476435becaeeeae6ea5e6dacf8dda13f49ec7eea9aaa43c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-30-30","l":"Initial Measurement","u":"/asc/965/30/#30-initial-measurement","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbb0760d80561e81439a732f98c8ca8550bfd31076682b9bcab50c484acdc7d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-30-35","l":"Subsequent Measurement","u":"/asc/965/30/#35-subsequent-measurement","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00de481d29ce81399bb53dacff8e646904377bf7fba72c5ee859be84c8fb059d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-35","l":"Components of Benefit Obligations","u":"/asc/965/30/#h-35-components-of-benefit-obligations","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c01780c370db3b2e9899c8ca24b166e752b3d6d67e2f81183e6dee68c7b6b8d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-35","l":"Postemployment Benefits","u":"/asc/965/30/#h-35-postemployment-benefits","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:333a1c2058bb512bc25c35db04d2e8200cee55c2006898a3fcd0e81d9ed32962","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-35","l":"Accumulated Eligibility Credits","u":"/asc/965/30/#h-35-accumulated-eligibility-credits","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daba80f2ce9406652b7c0422434746cba0d9752737fab6394a443d7ee879b66e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-35","l":"Premiums Due under Insurance Arrangements","u":"/asc/965/30/#h-35-premiums-due-under-insurance-arrangements","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a0b02c4a7123d987ae279768bc67514b20187a8139bfb24cc2dd9417b464ba3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-35","l":"Stop-Loss Arrangements","u":"/asc/965/30/#h-35-stop-loss-arrangements","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45fc24cb47a311181e42d01006dadfc4839e8363dfea2a95a4106e0f3841a14c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-35","l":"Postretirement Benefit Obligations","u":"/asc/965/30/#h-35-postretirement-benefit-obligations","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63de59ffd8682ebcc8152c6ac09e97086bc6e8ae6dabd9317c6884f20c441a26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-30-45","l":"Other Presentation Matters","u":"/asc/965/30/#45-other-presentation-matters","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0e82e9a49e1b491a4f6ce76146b015faac0c08232feaa6da7d40069271fed43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-45","l":"Classifications of Benefit Obligations","u":"/asc/965/30/#h-45-classifications-of-benefit-obligations","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fa16d5282c8907cec406b0db29f99b4e629df7116e03496e8673ad580cec8fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-45","l":"Changes in Benefit Obligations","u":"/asc/965/30/#h-45-changes-in-benefit-obligations","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abfccf780296193bd6caff37b2e2aac88c3b48f0ba47ebb8ebe2de1b57d52554","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-30-50","l":"Disclosure","u":"/asc/965/30/#50-disclosure","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9afe4beb4952124f63c5a7f4df5c8e8eaa1924493b8d5b7277eed0315a49ad2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-50","l":"Postretirement Benefit Obligations","u":"/asc/965/30/#h-50-postretirement-benefit-obligations","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d00bdfc6e9f0497aba0c485655409858f28fa5ea61689d6ad34b79dc7c726b95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-50","l":"Postemployment Benefits","u":"/asc/965/30/#h-50-postemployment-benefits","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9352bd7c55855ba433fd5ef2c2c3900ceb876c192c3be2b5065b9f1a32d88c41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-50","l":"Amounts Due During Plan Contract Period","u":"/asc/965/30/#h-50-amounts-due-during-plan-contract-period","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:323c1769eeab10f7c2efc36eba66415df082d1023e0b1313a0710e4926966ef6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-50","l":"Obligation for Premium Deficit","u":"/asc/965/30/#h-50-obligation-for-premium-deficit","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbb9c58b5c5641325631199cea866fe76ab29d4c58c42d67b1a9eb074c9aa4fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-30-50","l":"Additional Financial Statement Disclosures","u":"/asc/965/30/#h-50-additional-financial-statement-disclosures","x":"965-30 Plan Benefit Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fa7c77f49499da9b00b724dbe2974745eb2d7acb2932557c07b071a9daaf30e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"965-40","l":"Terminating Plans","u":"/asc/965/40/","x":"965 Plan Accounting—Health and Welfare Benefit Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b5fe87231c22a975bb2adb075a88173fa3a5581807947cfb8c8d6d244c6b313","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-40-05","l":"Overview and Background","u":"/asc/965/40/#05-overview-and-background","x":"965-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:433d7911588fe3003b36465aeb85251132a5da5746e70e50698e8278a449843d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-40-15","l":"Scope and Scope Exceptions","u":"/asc/965/40/#15-scope-and-scope-exceptions","x":"965-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e54e4d69dc889f3d32b4656ca18cef7f8116e4bbb2c80b7ab70596dbabf7f36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"965-40-15","l":"Overall Guidance","u":"/asc/965/40/#h-15-overall-guidance","x":"965-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e05f535b2a20df1e7e450f1ba193f4d385bbeb7693e26d9c209da09f98dda22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-40-25","l":"Recognition","u":"/asc/965/40/#25-recognition","x":"965-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2cbaaa4ab61cd8840341a549fccad8536657e2f15417760a8750eb1abf467a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-40-30","l":"Initial Measurement","u":"/asc/965/40/#30-initial-measurement","x":"965-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9c42855f87b5a4bd68da3ffac85496e08dcf13876b9aaaea9369f0016eb8656","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-40-35","l":"Subsequent Measurement","u":"/asc/965/40/#35-subsequent-measurement","x":"965-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1759b47c1880855687fee8e0c7bc7577e1790f47801b4ed23e21ff277578f57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"965-40-50","l":"Disclosure","u":"/asc/965/40/#50-disclosure","x":"965-40 Terminating Plans","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a00d99903e29e441e06fbdd6ef1e50d8d8fcefd096537e0e854be6bef3f5aac1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"970-10","l":"Overall","u":"/asc/970/10/","x":"970 Real Estate—General","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f0e6dbbafaa06793e33da9ebcae7781aacacc378f88c7599423be1bdd2f228c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"970-10-05","l":"Overview and Background","u":"/asc/970/10/#05-overview-and-background","x":"970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:797fe0f185145520d6e308588ec6a8a9d5c8e5e003b294c031f579ab38178841","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"970-10-05","l":"Real Estate Syndication","u":"/asc/970/10/#b-05-real-estate-syndication","x":"970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2523e764687c12440b058744307520cb72e2d8514bafda066d468014f65b840","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"970-10-05","l":"Real Estate Project Costs","u":"/asc/970/10/#b-05-real-estate-project-costs","x":"970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0aa969c800856770d32dea7f1faf60308b2c7dbce9b5276ce93b876282d77314","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"970-10-15","l":"Scope and Scope Exceptions","u":"/asc/970/10/#15-scope-and-scope-exceptions","x":"970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c124b6a1eeb95d8497971aa0c2364e7f51b950abfbb4aaa0bf7e67207e17ce4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"970-10-15","l":"Overall Guidance","u":"/asc/970/10/#h-15-overall-guidance","x":"970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e951d13103337a72bed6c9006a10d6ab481ecf844e58a0d8c1c9ec7f4d21ff44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"970-10-15","l":"Entities","u":"/asc/970/10/#h-15-entities","x":"970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1308bb0836c504e79f8e4b3d4e0db5c2ce54416c17cfc7c6e25146de75e506bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"970-10-15","l":"Real Estate Syndication","u":"/asc/970/10/#b-15-real-estate-syndication","x":"970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbc6095cfa45aff400882dc643eceebf7b18d2d6ceac1809eb158a6a2689991c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"970-10-15","l":"Real Estate Project Costs","u":"/asc/970/10/#b-15-real-estate-project-costs","x":"970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42dbfb48b1f552c5a7e9974258fdbf1564d9d7f08572398e6285824dab9f8f6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"970-10-15","l":"Transactions","u":"/asc/970/10/#h-15-transactions","x":"Real Estate Project Costs · 970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c651e1aa99325666d50d4d8fbfadc4b3841a61bfa5a6a83dc6aaca5be4d7a7be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"970-10-S50","l":"Disclosure","u":"/asc/970/10/#sec-50-disclosure","x":"970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72e63133a5782393ee4d01ad7ebea4d58c8801701aee0ef0bf5a0e064d5bee13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"970-10-S50","l":"Supplemental Schedules","u":"/asc/970/10/#h-S50-supplemental-schedules","x":"970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f13cd2d1c85a86db9f1085a73cd17276f6c785892cf9bb0fcbf2a1768f7e5b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"970-10-S99","l":"SEC Materials","u":"/asc/970/10/#sec-99-sec-materials","x":"970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8c2b25d3a0b94d1676e8f21fa0c9660d427587a26b4d8619fc9d65fd217deeb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"970-10-S99","l":"SEC Staff Guidance","u":"/asc/970/10/#h-S99-sec-staff-guidance","x":"970-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc16d91d861b768da2f583976d0d2bdbf43c911a0a5f3c4517e4bf705fc94e62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"972-10","l":"Overall","u":"/asc/972/10/","x":"972 Real Estate—Common Interest Realty Associations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d188c8edbfcec3a4c0ed6d7b03189a75181caa9aae68abf65f611977d6258903","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"972-10-05","l":"Overview and Background","u":"/asc/972/10/#05-overview-and-background","x":"972-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6e16717e62699e8719792e16b10493a37fc608d29a5bf7cd7dc624e954f81bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"972-10-05","l":"Other Considerations","u":"/asc/972/10/#h-05-other-considerations","x":"972-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64c0f335f71738498d24106a5d5a40e035b01729cd3c7011cce8dcb8e77eb72d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"972-10-15","l":"Scope and Scope Exceptions","u":"/asc/972/10/#15-scope-and-scope-exceptions","x":"972-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91fe0648ad063662a1261ba49e975a14a5fcb39e7e99f6b5ba13b6cdd3d5ddeb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"972-10-15","l":"Overall Guidance","u":"/asc/972/10/#h-15-overall-guidance","x":"972-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adc264da7aa6357b9ffc4b2c58f4d6d05244ff8ba203662fba9619a2c71e695e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"972-10-15","l":"Entities","u":"/asc/972/10/#h-15-entities","x":"972-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:811e823cf4555007b5a3fd219b09bce364270457c2cdd4608dcfa392316e3c0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"972-10-15","l":"Transactions","u":"/asc/972/10/#h-15-transactions","x":"972-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a54b3c1024ab93724f7c74ff5b1ccce8b328acebefd6f5be8d53af20dc4b5a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"974-10","l":"Overall","u":"/asc/974/10/","x":"974 Real Estate—Real Estate Investment Trusts","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15d4e13a4c61fa83d81c4ac6157c8193d1c5e461a02e5bfcfdf8094fcc193061","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"974-10-05","l":"Overview and Background","u":"/asc/974/10/#05-overview-and-background","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cd4adb1028da5cfe7bffa1154a7145001f296737e856068198816a4b2ff51ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"974-10-05","l":"Tax Considerations","u":"/asc/974/10/#h-05-tax-considerations","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:deaef4e2ac4ec61a7b43bf46c1d21ffb5d3fc659546fd7f4b0b592c1fc14327f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"974-10-15","l":"Scope and Scope Exceptions","u":"/asc/974/10/#15-scope-and-scope-exceptions","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:145b2e5a958bf0ae723e19f36d09c0bcae24afad5e4b4a460163baff2541e105","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"974-10-15","l":"Overall Guidance","u":"/asc/974/10/#h-15-overall-guidance","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73cd2b7efcc1a5fd026cfb3edc9a6e67d168d54d9469801849808608ea3114b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"974-10-15","l":"Entities","u":"/asc/974/10/#h-15-entities","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e497d6881ac9afa75bd63fbb268153adcfbe77f153bd2e8749a9483e1c076bc6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"974-10-50","l":"Disclosure","u":"/asc/974/10/#50-disclosure","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a24cd30d247dc644e80058141680b98003a9704b07eefffce59a7aa9a7542325","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"974-10-S00","l":"Status","u":"/asc/974/10/#sec-00-status","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6e1d06f31d06681ae025d659f8fbd0876776f5d381225881fbc32fd8ef08ace","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"974-10-S45","l":"Other Presentation Matters","u":"/asc/974/10/#sec-45-other-presentation-matters","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80cfcdb783a16e1c869a923385b4315359dd7b02da7c2b6c6d08d71439587aef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"974-10-S45","l":"Income Statement Presentation","u":"/asc/974/10/#h-S45-income-statement-presentation","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b42fd1f12e95dbb40707f0a5caf2ae7145b0c342f74325930eaa925443d6845e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"974-10-S45","l":"Balance Sheet Presentation","u":"/asc/974/10/#h-S45-balance-sheet-presentation","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8672ddfd0856895c93648711e2026096ea5be12f7528e1c00b5164075ead386c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"974-10-S50","l":"Disclosure","u":"/asc/974/10/#sec-50-disclosure","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a09f227a4df34226b46bbd995cd05cb429f74f0b1b5c644fe604264fe77bc91d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"974-10-S50","l":"Disclosures","u":"/asc/974/10/#h-S50-disclosures","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a218a8d49066eda1535cab00a05fa48b4cc246540d2a94c35dc6c0d080840d67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"974-10-S99","l":"SEC Materials","u":"/asc/974/10/#sec-99-sec-materials","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fdf1ecfe80a16d8d34b812470bb2f63af0d64f7ab4260a6290d47ed11797adb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"974-10-S99","l":"SEC Rules, Regulations, and Interpretations","u":"/asc/974/10/#h-S99-sec-rules-regulations-and-interpretations","x":"974-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f826c7af8fe25f1f20aa7779663fa8b2382648df049ae475e1073c3bdd0609f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"976-10","l":"Overall","u":"/asc/976/10/","x":"976 Real Estate—Retail Land","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a59c3d8ffbb8b36c9e6fb6c4b97616216aaeb96437bdbb44820a97a09718015a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"976-10-05","l":"Overview and Background","u":"/asc/976/10/#05-overview-and-background","x":"976-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e61a4e42f5825b790f3845322b8e3938e021b00fb9598989e85a12705ef5c332","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"976-10-15","l":"Scope and Scope Exceptions","u":"/asc/976/10/#15-scope-and-scope-exceptions","x":"976-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a545fa4dc0180f3605bcf76f335d135f274d41f597ec9f7c367b458c392ef7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"976-10-15","l":"Overall Guidance","u":"/asc/976/10/#h-15-overall-guidance","x":"976-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37ee0e2b24f7de4fc05da636be0289f1b9ad29ac0191bbeca87113fb5fbfb52a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"976-10-15","l":"Entities","u":"/asc/976/10/#h-15-entities","x":"976-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e27bdb1cc4e85af8ca8a9e72343371363019ee75533c654fe5135f681c41f37f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"976-10-15","l":"Transactions","u":"/asc/976/10/#h-15-transactions","x":"976-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2ec8166751a4e93e9635b7a9ac26b91d3984688843e0531b5664f5a064e2c1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"978-10","l":"Overall","u":"/asc/978/10/","x":"978 Real Estate—Time-Sharing Activities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e877f147a133082ae7b0089c46183a6dba89308e278da5db8587d32acab339a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"978-10-05","l":"Overview and Background","u":"/asc/978/10/#05-overview-and-background","x":"978-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4302a076dc59b59574ebafd5142c6f6570f956fc9cf4e83fd00721ccb3afd0a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"978-10-05","l":"Other Considerations","u":"/asc/978/10/#h-05-other-considerations","x":"978-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1653f9d4d065687ac3d4bebbc22ec8769c16ba36dc3ae44f465d8a3f3fcda146","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"978-10-15","l":"Scope and Scope Exceptions","u":"/asc/978/10/#15-scope-and-scope-exceptions","x":"978-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3cb6ad8d06f0ef8d5d9e327f8d0bcac69d33892e76adc031bbb3b833b86280a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"978-10-15","l":"Overall Guidance","u":"/asc/978/10/#h-15-overall-guidance","x":"978-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05bf9db9cff5e69bc56751d0190077776e1c565509b34b77e7d0f5c4fef3f1d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"978-10-15","l":"Entities","u":"/asc/978/10/#h-15-entities","x":"978-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82360a32f6f46aeaf57b881d1b7e3528e8af6bc9e3e0eb582a56b876b39d3872","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"978-10-15","l":"Transactions","u":"/asc/978/10/#h-15-transactions","x":"978-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71e55a7f8f6b6abf531463a7bcde69f67ddbf7d0c83660ad30c4bd15acec4358","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"978-10-15","l":"Other Considerations","u":"/asc/978/10/#h-15-other-considerations","x":"978-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce280700354b3f9137db4c7d23b823b9459a262d4a1a1e5c9806951606f73d5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"978-10-15","l":"Determining What Constitutes Real Estate","u":"/asc/978/10/#h-15-determining-what-constitutes-real-estate","x":"978-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4d224501fba5b64faa3718009037e43b3fe7c481ee40091763cf6aeef3e2f28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"978-10-25","l":"Recognition","u":"/asc/978/10/#25-recognition","x":"978-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50b364afbcfa8b160668f9c55e1a7f794d2be698e2852d9b74386e2d854ea9e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"980-10","l":"Overall","u":"/asc/980/10/","x":"980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e607e5a71f8bad606697741806bf69816b6f212813990b4e29dfa7e232115e4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-10-05","l":"Overview and Background","u":"/asc/980/10/#05-overview-and-background","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d89ee8c2920c91710c84c27fb2bc0d484df367bf9bf394a6ff1299f10122f16a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-10-05","l":"Effect of Regulatory Accounting","u":"/asc/980/10/#h-05-effect-of-regulatory-accounting","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bd21ab657eb0d572ba6761136eec6c23e88b9bf18411be26d83dabcd6b1825f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-10-15","l":"Scope and Scope Exceptions","u":"/asc/980/10/#15-scope-and-scope-exceptions","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a614f943d0835deccdb568000a1be60a00a0446287c1ccdb18dc6b511f73c9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-10-15","l":"Overall Guidance","u":"/asc/980/10/#h-15-overall-guidance","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b29516c4777b9b2677d3bef70b334b713093e2a3e89dbce434c73825cd704616","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-10-15","l":"Entities","u":"/asc/980/10/#h-15-entities","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e80e2ad7b07568ce4a4316f7caf108421cd0db18848d9fbf8c936c2499eb3d41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-10-15","l":"Transactions","u":"/asc/980/10/#h-15-transactions","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4627846a45ab481d5a8f3e18caff02b584845c398e0396faa2e226e4862795a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-10-S00","l":"Status","u":"/asc/980/10/#sec-00-status","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f486cccff5c491f0f876cabcc28e6ea5131b88b0cf2e82872a1ff57343e91af3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-10-S45","l":"Other Presentation Matters","u":"/asc/980/10/#sec-45-other-presentation-matters","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0388a3bafca4e52ceab181f79fb00c5339478edb85980117c50fc3e12345cd7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-10-S45","l":"Income Statement Presentation","u":"/asc/980/10/#h-S45-income-statement-presentation","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae71217eeb7542a4bd3bf4f9b92afaf94fd9dd4ced74a839a59eb63761690c43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-10-S45","l":"Cost of Power Obtained Under Long-Term Purchase Contracts","u":"/asc/980/10/#h-S45-cost-of-power-obtained-under-long-term-purchase-contracts","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee7b6fd98f93a4b3505b9a4e85caded20859424b4c6f2f574ba30e49778571f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-10-S50","l":"Disclosure","u":"/asc/980/10/#sec-50-disclosure","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97d5871607ce4008dfd83aef85cbaf87072fb86f6453cd8ed4edda75d5cfe4e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-10-S50","l":"Cost of Power Obtained Under Long-Term Purchase Contracts","u":"/asc/980/10/#h-S50-cost-of-power-obtained-under-long-term-purchase-contracts","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6dc9a46a1d77458c18761f2500c7e006baf867c79da65f0c9f1d6f13afe13a84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-10-S99","l":"SEC Materials","u":"/asc/980/10/#sec-99-sec-materials","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ccda16ada49a466c060b9bc906b1ea39b40e4cbf95bb5f7f122934e96794a28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-10-S99","l":"SEC Staff Guidance","u":"/asc/980/10/#h-S99-sec-staff-guidance","x":"980-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c97ac5b2792ced1e5a49587864cfb8eca1e370a3be9b95dc5032421ef04f7063","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"980-20","l":"Discontinuation of Rate-Regulated Accounting","u":"/asc/980/20/","x":"980 Regulated Operations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:773f5962ffdb948bd33b77ac33d79e2cb4bb0cdceed2dacea4bb0cb20322c066","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-20-05","l":"Overview and Background","u":"/asc/980/20/#05-overview-and-background","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6ade3f03f762ae706bf097b32248583caf0da7528bfdc52d38b88dad618f811","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-20-15","l":"Scope and Scope Exceptions","u":"/asc/980/20/#15-scope-and-scope-exceptions","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed4c4bec318648e7aa1d572d4c344f3faa43715ecbb6ba3a32d37c6b9eca8f46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-20-15","l":"Overall Guidance","u":"/asc/980/20/#h-15-overall-guidance","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:324b3b13a1f7ebec4d7c9d02eb18c69c6ac670a1671f12769dc7a519729d640e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-20-15","l":"Entities","u":"/asc/980/20/#h-15-entities","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1267e17c7b744f6bcde05cd0b41404b2d5df15172e32629887ca0dfe2eee59a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-20-35","l":"Subsequent Measurement","u":"/asc/980/20/#35-subsequent-measurement","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:043cea74598fa80678f3b14f9ff739d7d3cee24e3250175e965ec734d215fcd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-20-35","l":"Discontinuation of Recognition Following Regulator Actions","u":"/asc/980/20/#h-35-discontinuation-of-recognition-following-regulator-actions","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f31fcf40195a92da9c7aaa1eb189f4dd4a36e24b9d9557f1648f3e72b0e1e527","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-20-35","l":"Plant, Equipment, and Inventory","u":"/asc/980/20/#h-35-plant-equipment-and-inventory","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acc0b6a8a00e6326226e165d3cd6f27addc16cf14faf191ee479700f09cbe26b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-20-35","l":"Regulatory Assets and Liabilities Originating in a Separable Portion of the Entity","u":"/asc/980/20/#h-35-regulatory-assets-and-liabilities-originating-in-a-separable-portion-of-the-entity","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:380231a589e88c76cd638174fb049f9f8ffeb303b9ea6263e5697751e95dbb25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-20-40","l":"Derecognition","u":"/asc/980/20/#40-derecognition","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e89435d6f4d96767d8b29d127e7b74b3a78436d7fbdf1d5b02d547790e12ae24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-20-40","l":"Discontinuation of Regulatory Operations Guidance","u":"/asc/980/20/#h-40-discontinuation-of-regulatory-operations-guidance","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f5006d5da4fe6bf0f363da2440ec18de285c9859c4f25c00f283a86965ecd82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-20-40","l":"Deregulatory Legislation or Rate Order in a Separable Portion of the Entity","u":"/asc/980/20/#h-40-deregulatory-legislation-or-rate-order-in-a-separable-portion-of-the-entity","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a2521c2fc99d2b2a2ca199ad59fa83870247066fe3b5e9f8040c41ce80b08d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-20-45","l":"Other Presentation Matters","u":"/asc/980/20/#45-other-presentation-matters","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a0270e1d2f8b8d587a7a4884b611719b6759a1ee6de76fee6a80a246793792f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-20-45","l":"Separable Portion Following Discontinuation of Regulatory Operations Guidance","u":"/asc/980/20/#h-45-separable-portion-following-discontinuation-of-regulatory-operations-guidance","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2956e314dbbfb119c018c7828d668649c232242bb38d254cdd91ace709132dee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-20-50","l":"Disclosure","u":"/asc/980/20/#50-disclosure","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8becc177ee8099447ad3e974a986e6924f43492e1494092d2c52ab22510bf39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"980-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/980/20/#55-implementation-guidance-and-illustrations","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f19acb9cad44e346e36270bcf51e50a6671e0c79ba68947c11e3d99c512e5a74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"980-20-55","l":"Illustrations","u":"/asc/980/20/#h-55-illustrations","x":"980-20 Discontinuation of Rate-Regulated Accounting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17ecda17a02b699bb9747307895fc1a89a73ed731d53b9a5d6a60a3b9aa31316","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"985-10","l":"Overall","u":"/asc/985/10/","x":"985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e1d6821fe219b7929248c898e3931d58788c73faeee989180147e8b3675b3e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"985-10-05","l":"Overview and Background","u":"/asc/985/10/#05-overview-and-background","x":"985-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b8028665537c7ed23a3b89429a4fe871b549b86475a4b7645277dfb9d5d365e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"985-10-15","l":"Scope and Scope Exceptions","u":"/asc/985/10/#15-scope-and-scope-exceptions","x":"985-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc4732bd8ea023a201c03e931b1bed8b030ca3cdb334882daf86be94c8d67bda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-10-15","l":"Overall Guidance","u":"/asc/985/10/#h-15-overall-guidance","x":"985-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e030dd136b1b89bd9f50d900de72425c418a33be10efcbc804969bc902080b31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-10-15","l":"Entities","u":"/asc/985/10/#h-15-entities","x":"985-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:228fc86e57a04fb1d4833e528e89a572c47bc4df66ec4bdff15d04b163ec15b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-10-15","l":"Transactions","u":"/asc/985/10/#h-15-transactions","x":"985-10 Overall","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9f08b0964d66d201a24ee41b401eb3a159512d4be063b2fd9d10ad92f57cc7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"subtopic","n":"985-20","l":"Costs of Software to Be Sold, Leased, or Marketed","u":"/asc/985/20/","x":"985 Software","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:456346089a4a3d3f4ae2b4e7c3dcdf011248768e893e92627fa4887c8a444e86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"985-20-05","l":"Overview and Background","u":"/asc/985/20/#05-overview-and-background","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d33b1721a436ceb412e9e79529d28a93840b3bbae753bb6b81db85004c0f9b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"985-20-15","l":"Scope and Scope Exceptions","u":"/asc/985/20/#15-scope-and-scope-exceptions","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e90cf033074dd5d06fb1ab65914742882af0d466daaa62a210c1d8046fbeb09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-15","l":"Overall Guidance","u":"/asc/985/20/#h-15-overall-guidance","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b4b532cfa470033063f0bcf3c226985755310d956438f920df7a00e2d4ec756","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-15","l":"Transactions","u":"/asc/985/20/#h-15-transactions","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4272258f03505c32d80bde901d32577bc7582762d3e23b71d1a63d658810301","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-15","l":"Other Considerations","u":"/asc/985/20/#h-15-other-considerations","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16982089249373472aed8155137cb3d97f609c7ecbfa7918357570cbcb6d87e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-15","l":"Software Subject to a Hosting Arrangement","u":"/asc/985/20/#h-15-software-subject-to-a-hosting-arrangement","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8d3e0c151da5e3c19921e3f9bb6c39b4628414335976637811122727517ab39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"985-20-25","l":"Recognition","u":"/asc/985/20/#25-recognition","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd17a68b19e3935a715fc7857c338db30ee5f5e5a326bc4f5329a507de20e27a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-25","l":"Research and Development Costs of Computer Software","u":"/asc/985/20/#h-25-research-and-development-costs-of-computer-software","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dfeb5172714038324285c344f8804cdb40c61d69f6c78bde87ea49baeea2a37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-25","l":"Production Costs of Computer Software","u":"/asc/985/20/#h-25-production-costs-of-computer-software","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab86a8e3fe852d0dfeabe43492640963fdd029e94286f45529cef1bfd76de493","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-25","l":"Purchased Computer Software","u":"/asc/985/20/#h-25-purchased-computer-software","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e219e557b35b1c3545f95170a53e783ba786eed0f2f9bc0a7b3ef86d19434db3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-25","l":"Inventory Costs","u":"/asc/985/20/#h-25-inventory-costs","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd1f1e3cd8e0ee6857e41d9636bf8be959e753a8221a8193335add5e9f9ac5ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-25","l":"Funded Software-Development Arrangements","u":"/asc/985/20/#h-25-funded-software-development-arrangements","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55db7ed68f2c4110a1bd85950f499114ebdadc0371e23e56bd4a26cf1b350f47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"985-20-35","l":"Subsequent Measurement","u":"/asc/985/20/#35-subsequent-measurement","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90da173313fe0d390ad95a0c3fc55b18987ec378f537172dd23ab4784a091110","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-35","l":"Amortization of Capitalized Software Costs","u":"/asc/985/20/#h-35-amortization-of-capitalized-software-costs","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02da8f533544c1b3570eb776d84076fa13a795c184ebf41017c701f07ce8d4c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-35","l":"Net Realizable Value of Capitalized Software Costs","u":"/asc/985/20/#h-35-net-realizable-value-of-capitalized-software-costs","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c96ce62fd7a64cdf24168efd991ed23b3702cd1740c5a8a309097beddfc569d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"985-20-45","l":"Other Presentation Matters","u":"/asc/985/20/#45-other-presentation-matters","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:150035eada1b3f8ee66fe0a307cb1c68705ba87af48ac0d4ccdafbb12f1a56ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"985-20-50","l":"Disclosure","u":"/asc/985/20/#50-disclosure","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cff405bf0ff52a5815bb1e3439cf3c0f1c25eb28027edf2f47988432d1062985","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"985-20-55","l":"Implementation Guidance and Illustrations","u":"/asc/985/20/#55-implementation-guidance-and-illustrations","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74184a94d9b046eff882497c8dacb895f88b4d3a92d1f579d2872aaec44733bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-55","l":"Implementation Guidance","u":"/asc/985/20/#h-55-implementation-guidance","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c14d32126cbc27269a3e86dbfc2d9192a9290f99344b3ad0ca89a85feee787c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-55","l":"Illustrations","u":"/asc/985/20/#h-55-illustrations","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c77754fc8c49d5ee3336785e23179059d0e67ef08575503b9eae8729757dc16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"section","n":"985-20-60","l":"Relationships","u":"/asc/985/20/#60-relationships","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:762ce1ae09ff328aa70695b9cae1bf7630124a1a697f01627e69ccf6615af100","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-60","l":"Intangibles—Goodwill and Other","u":"/asc/985/20/#h-60-intangibles-goodwill-and-other","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:567ea406d17c60f13cf1ba325d45206e499b0b2cb9d66c1511fe80ab71cce6f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-60","l":"Research and Development","u":"/asc/985/20/#h-60-research-and-development","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ceb2d5cd908f53e5cf3d289f58a1f3d97091a9ddc8fc2a3898d5caae1a0f43ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"heading","n":"985-20-60","l":"Software","u":"/asc/985/20/#h-60-software","x":"985-20 Costs of Software to Be Sold, Leased, or Marketed","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d397d8e76c467414daae7c99fbcced44524b17ebd916315866c5a9dc8c73e56d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"10 percent cash flow test","u":"/concepts/10-percent-cash-flow-test/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77b06a0ef4d840e59ea78e4b2a4d1dafb1e688b2344c9a45625e7e782abc2b93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"10 percent cash flow test for modification versus extinguishment","u":"/concepts/10-percent-cash-flow-test-for-modification-versus-extinguishment/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcae414a1c78adec10530ef5b08950c62414d9402b80f100aeed6148022e6010","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"10 percent corridor amortization of gains and losses","u":"/concepts/10-percent-corridor-amortization-of-gains-and-losses/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:027afebf1dc96f20e6e146d7834c8e27f3ca234a288da3720304a179ad5fa395","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"10 percent quantitative thresholds","u":"/concepts/10-percent-quantitative-thresholds/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63fa8fbdeb88f759d4ec0296b842b0d165b8d2557925a00fc1201bf9ca71363a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"12b-1 fees","u":"/concepts/12b-1-fees/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e152c8d57f859829231c2b1f8bc40928e2495e33a1d5ae474b31a34b997498f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"12b-1 plan","u":"/concepts/12b-1-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8aaf559d355f424cf86fce0fa075155bb8d60ccb15d1f7a4043ea33bde8677a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"20 percent presumption","u":"/concepts/20-percent-presumption/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cc9d5e71e015ec4d91a430a5644f562d879bbe842010d2f7bad84f7dd37b168","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"24-month collection criterion","u":"/concepts/24-month-collection-criterion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfb33ee40280bd1ad41ae06be1a9bcb6f16bd15d176c74ce64cf7f7064bb7754","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"401(h) account","u":"/concepts/401-h-account/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:570d9d557a56f2c9869d599c0ac20d0475db649328901806760cc5380285b191","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"90 percent distribution requirement","u":"/concepts/90-percent-distribution-requirement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:153abb1eb04bae4086fab7396a800a68016855d6311589b273b914c46ec45a54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"90 percent taxable income distribution election","u":"/concepts/90-percent-taxable-income-distribution-election/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c348e1fd07f043ff39bfba64233db5fdb2893a61344d439937035837a19e0752","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"abandoned franchises","u":"/concepts/abandoned-franchises/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04dd1028fa9cad5790fea56be4cd5bb3bca9d35fa913caf39373fcb2282a2549","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"abandoned plant","u":"/concepts/abandoned-plant/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a097291b441c6837131fa1e3a834e689cbfabcd381a4cdb5c5bfd38eb91aadc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"abandoned property presumption after three years","u":"/concepts/abandoned-property-presumption-after-three-years/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d2d3ad33614ebe9daf31e3d60451b62b9876b06cc49ad73216e332924500e69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"abandonment","u":"/concepts/abandonment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8dfcd7a3dc1beef5f75355874008863d0e45efa168a24000fec3da56f6ba6b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ability to pay benefits when due","u":"/concepts/ability-to-pay-benefits-when-due/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7dff77dfeec44df134ffadcbe65088d95e6ab9d53d6a5b6365724ca91277ccd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accelerated share repurchase","u":"/concepts/accelerated-share-repurchase/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67f36be4edd328d8cc8e7bfffe8466538c9da99b0e4f68cb428c40590bca8774","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accelerated share repurchase program","u":"/concepts/accelerated-share-repurchase-program/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72d9fb9cd5bbc006392ba34d0dfd2752317169ef5b832ac7e433003848226bb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accountability to customers","u":"/concepts/accountability-to-customers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c45c8a764b08809d8a64e6f926f29005b53b8ec8d98e1942c9674488464d8c07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accounting acquirer versus legal acquirer","u":"/concepts/accounting-acquirer-versus-legal-acquirer/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb40d7d257203f3107779dbf5020ac269ed30890dc92e84b4d03e88edea90a61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accounting orders","u":"/concepts/accounting-orders/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5a72234810b5619453ad0c4187a663122398544ab8002cf109dda2891fd3f79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accounting policy disclosure","u":"/concepts/accounting-policy-disclosure/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:274c31e8b2b919b377eff7dc5252c252cf9e1b737aa7ee6df61878f84bfee324","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accounting policy election","u":"/concepts/accounting-policy-election/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0838ba0f270fc9fe429a4ff04dbae53f32ad2d97e1580e9a024777a27be3cd3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accounting spinnor and spinnee","u":"/concepts/accounting-spinnor-and-spinnee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3712b26e20d22eef4bd9e059b3e82b305cb7cfde1619c99527ebaa4fd02cee56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accounts payable","u":"/concepts/accounts-payable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af6234cf9ff96f3170e0818198f8d6c01d74e48ebc561e73c2a576b12f9768eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accretable yield","u":"/concepts/accretable-yield/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fc06a4964e9899c26d26a9a55bcda79e09ca4e15920fb21927ca022e4e101d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accretable yield and effective yield method","u":"/concepts/accretable-yield-and-effective-yield-method/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:821a7b09ee7fd2e330dc72a0ff22fb06adbb0acf6635bf2fb541ad1c9fad9f9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accretion expense","u":"/concepts/accretion-expense/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aba5c298bd18bcaa8e5bdeb8f2ad9041936eadd553cbc9649af67647dc16eebd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accretion to settlement amount as interest cost","u":"/concepts/accretion-to-settlement-amount-as-interest-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2ba4ccb41f4e59e6825f1a5caefafb1efe049b3724e5ad7653f40a7f0e9d503","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accrual basis","u":"/concepts/accrual-basis/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:875a598763e265575ce0d857a14de9688a7739fb10c5e69c66b476d02e23c703","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accrual basis of accounting","u":"/concepts/accrual-basis-of-accounting/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:256b18792f4f908b3f7d84f22797f8636457643b8d39f554f571d1ac4379c5a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accrual criteria","u":"/concepts/accrual-criteria/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1371240f8bba22c99818d2ecb67f5e593cf2d3468d60f1ef842dc5b855c4df4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accrual of estimated fees","u":"/concepts/accrual-of-estimated-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8efbfbfda51101e499da595bf7e09b7eca789e91ed6cded77642ebf8d965a8a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accrual of liability","u":"/concepts/accrual-of-liability/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:608c47532f1ccda7ada7cafea0bea6dc973a6960da4e4effc74f6e86def25450","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accrued account balance","u":"/concepts/accrued-account-balance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d1c86524ed2bc4117b6191cc6c99d4880f3f1efc7feb1a24324d5ca5d39aeaa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accrued contract losses","u":"/concepts/accrued-contract-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a16c794cd31417fe1167f751970be76d11c80955dfda8d4d8b7423caaa2534e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accrued disposal costs","u":"/concepts/accrued-disposal-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d15e6449d999d73c506d6bc316ce0e8682aafc2675ec8b46f4bf7e1c18c234e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accrued interest receivable policy elections","u":"/concepts/accrued-interest-receivable-policy-elections/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:669d5c804033ff37247d94ac9607f12607820c739b9222082e10145eaa2542f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accrued participation liability","u":"/concepts/accrued-participation-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bd02c5a60ef52278e1f9777d8001dff4d913bdaa641598d5fde4ca102b6b0d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accumulate or vest","u":"/concepts/accumulate-or-vest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbf5f03bb993d67bd266f254447fb62231b30e29ac179f8b82acb5d29c8b0207","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accumulated benefit obligation","u":"/concepts/accumulated-benefit-obligation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02b1c9711cdd336ca0805bf1dd7afe636f3dc7e2cd2d74ec6fb0d27a65187988","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accumulated deficit elimination","u":"/concepts/accumulated-deficit-elimination/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ebccd274eb05b5e4f12700e91116ee7dad195d0ba77e9309cedeffd7dec7233","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accumulated depreciation and amortization","u":"/concepts/accumulated-depreciation-and-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:680cb63c07b0fc4f62cfb455732f6a49f19d71c771ce4d2017a4e979030e7f2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accumulated derivative gain or loss","u":"/concepts/accumulated-derivative-gain-or-loss/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fa710e4f625a4a7b7d621aae96fba40ffb7884cc674a9a014c9a654f457e027","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accumulated eligibility credits","u":"/concepts/accumulated-eligibility-credits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e81918783d0e3cc11c8f148734faa84d5d16e5ba530639f69d9b47a8bf8d898","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accumulated expenditures","u":"/concepts/accumulated-expenditures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca1b6ab5f9be3a347394415d098300745521c63a410fed9413913fa7b7e8718c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accumulated other comprehensive income","u":"/concepts/accumulated-other-comprehensive-income/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cf8737e6845e88e350c5ac8c2d12b6161c624a1a206c0c8d524bd86fe52f947","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accumulated other comprehensive income and reclassification adjustments","u":"/concepts/accumulated-other-comprehensive-income-and-reclassification-adjustments/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:978c052e33ad7c3477001dbdeb7536c29ee38a82c94e8d81dfdfab5880c8427e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accumulated plan benefits","u":"/concepts/accumulated-plan-benefits/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e03fa1b5446596be53ec350de36250e8db82beb1fe1c694bfe9f3e5967808eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"accumulated postretirement benefit obligation","u":"/concepts/accumulated-postretirement-benefit-obligation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d32af2a5b5600ac7ec289246558d4097dcacfcdd27da088f7f63aa57bea50ee0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"acquired contract premium","u":"/concepts/acquired-contract-premium/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67313dbd8a30f0555620dbe361a1423927295aadab95807853e6cdbe75c90d31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"acquired insurance and reinsurance contracts","u":"/concepts/acquired-insurance-and-reinsurance-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e66d436ce500e2a4dcbd63e1b61977bcee98e215b876bc1c769d1c4b4d6296c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"acquired tax positions","u":"/concepts/acquired-tax-positions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f70229f912726867ce29107ff45d7453e341360c0704bde7ad0ffa01849e58ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"acquisition achieved in stages","u":"/concepts/acquisition-achieved-in-stages/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f314879048355638dfec8527779af06c78d9d6c2c66ab18ec8eadf64fc0992e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"acquisition by a not-for-profit entity","u":"/concepts/acquisition-by-a-not-for-profit-entity/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a3e18e621f41306121242689ed2f8636d0f6f98437e947ff76d1969cd7f79a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"acquisition cost","u":"/concepts/acquisition-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c31b237f005715f5d082ae27c84e58c67409611d6c346709b166f6d76c7e8ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"acquisition costs","u":"/concepts/acquisition-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b252f92ffc3ffb51091cd5af425ac54461cdb7a57d1fea8a6dd2ed6005bae720","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"acquisition date","u":"/concepts/acquisition-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a02ccfdfe449ee9e14739536298bc7ff2b285eb87234bc61403dace87fab13de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"acquisition method","u":"/concepts/acquisition-method/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d00a22bef25a9e879e15b57c3c7052951fa33f2497182197af56dee6993de742","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"acquisition, development, and construction arrangement","u":"/concepts/acquisition-development-and-construction-arrangement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ca45999c4062bc5794a056027dd86b88455fa291f6d777a6bef44ef0835b611","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"acquisition-related costs","u":"/concepts/acquisition-related-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8636cc17061eac299db12478dd1376d4ccabcc439ed989a8bfc165450a4415ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"active participation","u":"/concepts/active-participation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6df5f5babd7e2068721ddd8d8f03b31ebe3951a59e3d4c706dd12cd078c7e8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"actuarial assumptions","u":"/concepts/actuarial-assumptions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:812b7fb81cbcde4b19dd365d7e00aca8623350b03e7c041660c4df56b85ce75a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"actuarial calculation date","u":"/concepts/actuarial-calculation-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34ac30e8ac17b5d4468f692a768e82dc971b64138295d498766b32fbdc53df08","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"actuarial present value","u":"/concepts/actuarial-present-value/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37314865b19d533d15a48ceb9f6ec70bd4571ab58afe10a1eacd8b7ebd8ef820","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"actuarial present value of accumulated plan benefits","u":"/concepts/actuarial-present-value-of-accumulated-plan-benefits/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d25f53cb0e35f5e670d8d0a5f22a901acf6b41515d178716c71137eea2bbbed0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"additional paid-in capital","u":"/concepts/additional-paid-in-capital/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1281352cd1165b6c19a0a6dc91c01a6d388d48851098e2741536f15e74ce999d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"additional paid-in capital adjustment","u":"/concepts/additional-paid-in-capital-adjustment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae335d02ccf963d6b8907b7d866e35e630fa795cec3c9918ee9d0570ad953fe2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"adequate compensation","u":"/concepts/adequate-compensation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a17d40b4954433a91994625fc166dc3fb33ecc63b463c04f967789c67ec506d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"adequate disclosure","u":"/concepts/adequate-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4416b5000fb661db08417d760a205c8e449ed7893fcb5346d55f8839b0f691cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"administrative services","u":"/concepts/administrative-services/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e77fe0e386c6cb5245c29cde7c7dc707ac8ba948039357380e849a16933a419","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advance and entrance fees","u":"/concepts/advance-and-entrance-fees/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:832afe33826140d6da6a2acfe67426ed2103316c27d3761be33377c343a30909","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advance fees and periodic fees","u":"/concepts/advance-fees-and-periodic-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b61f5b12323d85cde0a14d3d0840482eabf7254fa9fdf904ca23ff3440c2e5fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advance payments","u":"/concepts/advance-payments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6e55fab90acd4721a695761de7f4a916a0a74b694ee0d6cdd79ec92b7577d59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advance refunding","u":"/concepts/advance-refunding/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0b75cb0220c8a61b4c509f4351b8623582c6d582e2aec248bf582b161053979","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advance repayable in cash","u":"/concepts/advance-repayable-in-cash/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99c3f790c00b9856c828d25bc3d0dbb423c81559a21017b3f37c01b56f7fe4af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advance royalties","u":"/concepts/advance-royalties/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80906b89a2fa4901ffa80ee1541038ab6d402f62c71744ec6d16b1c2d90391c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advance ticket sales","u":"/concepts/advance-ticket-sales/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db46d0bed01a5a7a73fbf5b29cfc6b6c36abe1ef119539a4e993a54a1f193e76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advance ticket sales and revenue cycle","u":"/concepts/advance-ticket-sales-and-revenue-cycle/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6792d6bb15f446ea86ace6ba3bf4e21b6335016fc81adc623be67e10a50352c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advances as financing device","u":"/concepts/advances-as-financing-device/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d75687a59d5aaf6a12d6f093217a9cc6d299b58b2059b75027f9cf2c820b2be7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advances from customers","u":"/concepts/advances-from-customers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8cad458437a634d18a171078225b27689f576c7c8310695fb1e0396ca4c0e7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advertising costs","u":"/concepts/advertising-costs/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea56ba274e464f0910aa4c60b95a49af4aee8a49383b04e78d8e58d685fb4610","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advertising costs policy election","u":"/concepts/advertising-costs-policy-election/","x":"27 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c3f4cbf833d816ec0ea9d70d898f80adbf63a29211bca2a4ae68ff44bb9428b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advertising time","u":"/concepts/advertising-time/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60b00c3c6fb2e05d2428cd7db959ad1d4acfb2aa0111c28d870a22e8101b3572","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"advisory fees","u":"/concepts/advisory-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a20c98464cd2cec3cf238cd34771cb39640c93025073a957542607c178164405","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"affiliates","u":"/concepts/affiliates/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78ba79a08a6c64d332544c9fe54624f4333d42723b2110212e4de0e3883ac765","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"after-tax hedging","u":"/concepts/after-tax-hedging/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:536a21a80b342120dfe5135fdbb4e0e3861e47822b9094aac79af8067ccaa743","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"agency transaction","u":"/concepts/agency-transaction/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8bdf0bb5ce85079274489db04f737504e8a7342937555d24e200094b6f3921e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"agency transactions","u":"/concepts/agency-transactions/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fbf3deb489f76c03a3255697305634a2d117fea567c14a037c6f5ef21cc6973","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"agency transactions and settlement date","u":"/concepts/agency-transactions-and-settlement-date/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1be191e039a7c22991d91437bd4d8bc8153895bf2821e2f21288da8d68c3cc73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"agent and intermediary transfers","u":"/concepts/agent-and-intermediary-transfers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3519b4c5c6621f3b6e1f152f897c7c24d7cfc64baa8cf9a9e2fdebe2b561cb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"agent commissions","u":"/concepts/agent-commissions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e058ec88ea25702b1fa37bdc837fbafd8f99c106f7245fce44515b708d5ef9dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"agent versus principal intermediary","u":"/concepts/agent-versus-principal-intermediary/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c80d75479800cc3409a63a020326e7223afd25195cfe668397e2088530d2122","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"aggregation criteria","u":"/concepts/aggregation-criteria/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b038641a4d0c4cdcac5f583f4f232aa6abe15606448aa653b7e63948f799dc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"agricultural cooperative","u":"/concepts/agricultural-cooperative/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c45fd6ca172a4e57d28a275e1536e1b67c1c9f18fde927368774e45fbff1eba6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"agricultural cooperatives","u":"/concepts/agricultural-cooperatives/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4b8a60dbcdf9bfa5d373eb5c83b4fa2053ed6dff9dde13f1b2996f224a1a6ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"agricultural inventories","u":"/concepts/agricultural-inventories/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67398edcd9d44b130388075e20cbe8b9c2c5aece8800cd7158fb373653420c38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"agricultural producer","u":"/concepts/agricultural-producer/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f72217a9dfd03b41710d369e8ab5cd865903ae00e39098c91d00f9a09bb7bfb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"agricultural producers","u":"/concepts/agricultural-producers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22d6d52bcd56633e7e95dc55e34637339e17be4d0f8c400eaede837f4fdc7884","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"airframe modifications","u":"/concepts/airframe-modifications/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96ca10d1ed87e0416ff0e2e3f85363871c5e41c8917d9d48f801214175695b19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"airline entities scope","u":"/concepts/airline-entities-scope/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:377e4b12e75b47b093d1b8a3d0d687829652ea86327856abdbab54e425b74d3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"airline industry","u":"/concepts/airline-industry/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58c735a13685c1b0cfda4e9b6a544c08547a7bfc77095568ca0cbb381e228366","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"airline industry scope","u":"/concepts/airline-industry-scope/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6d0e0f83e863722c2b71a5c3c602ba0f87365a8c82226fdb7ee5ff6de8cb723","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"airline maintenance programs","u":"/concepts/airline-maintenance-programs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19ea7d19b08c9f1a22b98c6f208eaba6991806af953a70ac5fcc6ca64dcb0af7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"airline revenue recognition","u":"/concepts/airline-revenue-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e625d5e4ad663cafae979c376a9d7a3441c9a4633f6abba8e37322e06f0cee73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"airline route authority","u":"/concepts/airline-route-authority/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcf60f30aedcaea0812593631eb5c5317e25e4ca29d91ac7e08eb38d96e0b2da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"airlines","u":"/concepts/airlines/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:068bd862fd368a27c688a4597a6199722babbc582745450bbda12209461fb07d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"airlines industry guidance","u":"/concepts/airlines-industry-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:835719974528a269a3a7193819d5a01c6b7f56d45f2e0429d37a51a1df16dc14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"airport gates","u":"/concepts/airport-gates/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94aca83830653b8a93b3148e4a21b060ad05bc6e14a5d70bc121991b41e0c92f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"all-in-one hedge","u":"/concepts/all-in-one-hedge/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dd693bec9912d6ef39be2ec272fc20baaf1b33dd6d008872cd2131510e12b3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allocable share","u":"/concepts/allocable-share/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:805d5c2a4a39997b8b1731eef32bf3b6335b1e82d10a2136170153fe28fa8fbc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allocated depreciation and amortization","u":"/concepts/allocated-depreciation-and-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c9629f833a1208f2a1a71753b08b0b0dfa54a9069b9b8b71585089dd97cefdf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allocated equities","u":"/concepts/allocated-equities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e64131ae4cca5339902704abda007c8bdd40143e4c9f0c977ab0a11278d6d083","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allocated versus unallocated dividends","u":"/concepts/allocated-versus-unallocated-dividends/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f58533f8bbf0daca22cb30b50b2a459ad8841dcbac7a7b35ea663458127ce89f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allocation of arrangement consideration","u":"/concepts/allocation-of-arrangement-consideration/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c333cb4d237654644342550663039db37fd5c6d5e94ce3d36833e38771f8dc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allocation of proceeds","u":"/concepts/allocation-of-proceeds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ef596e1272da3cc6dfc0924a91ef29e45efa97111e4d32a6e045dc80e63574e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allocation of repurchase price","u":"/concepts/allocation-of-repurchase-price/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b7b3cee62d0ab04768bb52de0f4d857730d8d75b9849df24a0dae618c8fa88b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowable and allocable indirect costs","u":"/concepts/allowable-and-allocable-indirect-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea86998610da2bebaca081d3306fec4b3dd11af871f0bbe6e1e6f815291368a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowable cost","u":"/concepts/allowable-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43e0796b5d74d1581087429f80386a8fd76fff2d606dcfae2302a3b4b4a1ef6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowable cost for rate-making","u":"/concepts/allowable-cost-for-rate-making/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bf9219c1225ef27a675eeed3946853dffbbdc55f2d9eeea8935cc45013171d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowable costs","u":"/concepts/allowable-costs/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba9d6ae76083e3f790ffb175295ab92f62506d94f746493f3dadef4d7bd16d80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowable costs for rate-making","u":"/concepts/allowable-costs-for-rate-making/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:099d99b8f4b10fe5ac2b7c990593c14dfdbbd681c3e96d72003a79d614f23d58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for contract cancellations","u":"/concepts/allowance-for-contract-cancellations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9590dac40a183a1ba994db8ebcb442a45732ee812cf68420415b4b1fe43b34a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for credit losses","u":"/concepts/allowance-for-credit-losses/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16425637eb066890ce30187f3de2de2a16981c3d3098c7e47c4e999b556c1f94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for credit losses as a valuation account","u":"/concepts/allowance-for-credit-losses-as-a-valuation-account/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98d0a3263a390dbfa633e367c55403c2a81c8c046a7671cd733ef79ff342ce4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for credit losses under topic 326","u":"/concepts/allowance-for-credit-losses-under-topic-326/","x":"20 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c3ae805cf82223367aef947221360fd0a166c971cbddb88d03c9ee558e3160f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for earnings on shareholders' investment","u":"/concepts/allowance-for-earnings-on-shareholders-investment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80aa086661d1e02d21da122f4be0352cd42d8b915d8082e9e5f355a108cb922a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for estimated uncollectible amounts","u":"/concepts/allowance-for-estimated-uncollectible-amounts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e1bff655d7a252a82b800e1d277741fd9956cf162e4dc24a098a648c97609b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for funds used during construction","u":"/concepts/allowance-for-funds-used-during-construction/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ea063a6ae3ff0294bad34ef9307b1949e56ac183344e2917a8d9ff804ac6370","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for funds used during construction (afudc)","u":"/concepts/allowance-for-funds-used-during-construction-afudc/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3536134ad627fbe826275ecdaed295a466183f28f9ff3ddf3ee9f82ea9be39a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for loan losses","u":"/concepts/allowance-for-loan-losses/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c0d07d4efacdf6252e3d6a6d619ce22785c8d52da1c57e7ce194aa178eebe36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for obsolescence","u":"/concepts/allowance-for-obsolescence/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1673f317c82594a14d5124d920dd342f11e5feafe973738ff36f21d7d98052f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for uncollectible amounts","u":"/concepts/allowance-for-uncollectible-amounts/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05b43eedc5a59479b519bbc5718f63c79f527dc80c6c93fdb80c5c91726722c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for uncollectible promises","u":"/concepts/allowance-for-uncollectible-promises/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99dd31e9a08fb4f561763f18df4f30ac9316c786273fcf4fe50765b42c2ff52e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowance for uncollectibles","u":"/concepts/allowance-for-uncollectibles/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02cb14430711ab305d9b08e581ad3ef16bea786b94710d201fc925e4f77f5d3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"allowed claims","u":"/concepts/allowed-claims/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f90a553e2a6992bfc5ad85f5fa5b93272065a6086e35c565b32de01dc4cbbf14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"alternative future use","u":"/concepts/alternative-future-use/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:148cae7c7b7325bab1fa97150845ac52f026cf1b952898a3878fc37fc09f5545","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"alternative future use test","u":"/concepts/alternative-future-use-test/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f55489abbd82ed67ea5427ff84cf13bc84c1d8bd8519cbdde0ec9d67c1c5adb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"alternative revenue program","u":"/concepts/alternative-revenue-program/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f21ae72ffa7e748f3857c46f4267e066846dd8103382588fc2a294d9f137ebf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"alternative revenue programs","u":"/concepts/alternative-revenue-programs/","x":"36 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:182da3d4198a57bc427527b6fca306a327383532357cadeb39420a62982db720","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amenities","u":"/concepts/amenities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77d5e6ee086d88aada9cafde708171963895630f06d217a47bfcc6e758c2a4a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization","u":"/concepts/amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec33e7fa8a174a2453710b9898d6ca826cf24e31e18a60182a90509d7af93b1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization add-back","u":"/concepts/amortization-add-back/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7bafabc78c75e5c9b83ded35f4a9c1b7e9cae84bb936cbfff17f32c97bb989a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization and accretion period","u":"/concepts/amortization-and-accretion-period/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08982f13f6b049d912cd1a84da3b2dc9f205d864875a087e7eb7b8e5c8570fcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization and impairment of capitalized costs","u":"/concepts/amortization-and-impairment-of-capitalized-costs/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d45b2b49fce640e11d7826624bf725177ad31c2439bbeae9f942306183db07b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization and residual value presumed zero","u":"/concepts/amortization-and-residual-value-presumed-zero/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d8882b9fa14c392f017c2268c6b92f985b96c957356cdc27b14604413d93456","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization method","u":"/concepts/amortization-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db3daae0187d260fc480c724bf5f6789985795001c9692886bcb41c2bedb586d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization of deferred costs","u":"/concepts/amortization-of-deferred-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41e200cffada96dd827cf1f032cf375ba95b746155aed5d185ac28f532f3e1c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization of gains for rate-making","u":"/concepts/amortization-of-gains-for-rate-making/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52b16a4f55fa8d4c9dbb47b50a70292ca0621cc776f0460fcfad3d42aaf89c34","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization of interest expense","u":"/concepts/amortization-of-interest-expense/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75d2a0027693f0821d68aa1cde456a2128aafc53dde81d4b299127aecde71394","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization of software costs","u":"/concepts/amortization-of-software-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b9e4f368bb2f821799776ac7425d263d94235517163a6c905183bc82966eba7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization over estimated life","u":"/concepts/amortization-over-estimated-life/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a639065aaa6ea722cf7bc0dcd11a2a7db200b85c9305fb5dca3a0aa77ffc9ffa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization over period benefited","u":"/concepts/amortization-over-period-benefited/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:073b7176d46fd97876a5f22b25559565a6b872f0e25d2ce2f512930de6c40f67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortization period including anticipated renewals","u":"/concepts/amortization-period-including-anticipated-renewals/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ff5cbafab6c16ed5fc7aa51b59e92caccc6313b657f25222a90731c69ef676e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortized cost","u":"/concepts/amortized-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e04af96f8d5405786d96199fc1f62add95162d78a94477bcfac80eea60a0a97d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amortized cost basis","u":"/concepts/amortized-cost-basis/","x":"23 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a98c29d86c5b616e146c4bca595f2963872eeff4ca05dd62958c74557367748d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amount at risk","u":"/concepts/amount-at-risk/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:505e90aeb5f3c1e6ec2082e003513c2efe1e9be903e7087699a3ea5f2739cc42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amount that could be realized","u":"/concepts/amount-that-could-be-realized/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbb3d5cb4165c5a4ded8db6a83f7fbe7a405cac6a75a9d0799fdd9e7f9400664","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amount that could be realized under the insurance contract","u":"/concepts/amount-that-could-be-realized-under-the-insurance-contract/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1284c133def1a96c4ee88bea1fa1ca089c6e1c730fe070e5a43e502e58f97444","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amounts due patrons","u":"/concepts/amounts-due-patrons/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6d1d086b1fca6c459f6edf766602489a17f05ca0b1ea5d76ac5476d4981b995","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amounts due to/from related parties","u":"/concepts/amounts-due-to-from-related-parties/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20c1dc03c86abaa07701ee530a150f4d70ed3791e0bc29539f6c01003dd7d578","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"amounts excluded from assessment of effectiveness","u":"/concepts/amounts-excluded-from-assessment-of-effectiveness/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b77db2acc6aa4a6dfc2563ebd940d69b77ebac25c189db33ac23bde282cdeffb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"analogy to similar transactions","u":"/concepts/analogy-to-similar-transactions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00c4fafb4ac5126fddb1313a16ea9e517691dcc932ab08e714f4dc2eec640dfb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ancillary resort revenues","u":"/concepts/ancillary-resort-revenues/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9ecf43912b9e353bc0a896a547706ab7a487a2790cf04e095d2193a9d4d9634","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"animals held for sale","u":"/concepts/animals-held-for-sale/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2afd22b8f176553841ffc8033127965954d3980a0d22e401e4f1d2620bac6946","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"annual disclosure of government assistance","u":"/concepts/annual-disclosure-of-government-assistance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56491dd4a96373e911c6f3fe7eadef06e15d68295fbf4543ef8d49253352de7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"annual disclosure relief","u":"/concepts/annual-disclosure-relief/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:220fb58af211b571ea3df73f58f05eaf5232f0a0c195037af37761cfb34a87f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"annual health care reform fee","u":"/concepts/annual-health-care-reform-fee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa98372fe5aab9ff991603bfdec27bb840e3535b89acd454eb6bf61492de843d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"annual impairment test","u":"/concepts/annual-impairment-test/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8929b3fac8023d3a316a71b72acb59c1026f541120c21c5819ce44215ba207f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"anticipated contract","u":"/concepts/anticipated-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41e3c4f9830c565236408c8e3da6abbbda4fe45bb390c1fc5fd28663fb34a7f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"anticipated investment income","u":"/concepts/anticipated-investment-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45f90b82733fbe13331ddb10caa9d3f398540f84bcac7cfa9ccae233a5b8f49f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"anticipated prepayments","u":"/concepts/anticipated-prepayments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1155c59b438f628e27868dc22d8a0ee10e1fc415afdd8c01180754818efd1272","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"anticipated returns","u":"/concepts/anticipated-returns/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49ed9cb9e9aaf0728bbcf70c178669f950c5fd44210871a622bad0327f919699","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"antidilution and control number","u":"/concepts/antidilution-and-control-number/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2442ed51a5f41526dc1dc3c28ccb701e8ea49d370e95228db523a9e94ec80297","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"antidilution and the control number","u":"/concepts/antidilution-and-the-control-number/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e012532dda0171491928d4cd32883fe5d119e689a19ae1e6c07feacf34cfa7b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"application and infrastructure development stage","u":"/concepts/application-and-infrastructure-development-stage/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:168c8e92474f525296325d53832254648923d2925ba139164b5afde27089422d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"application development stage","u":"/concepts/application-development-stage/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bd21a0fd1d1f817d13a8a5b96ea647d017d6243476bce2c0fcf5ce2fe0cb3f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"applies to all entities","u":"/concepts/applies-to-all-entities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea997138c363079dd9ebe23667b5d231de5d951ce181c17dc497e2cf05b12e28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"appropriated retained earnings","u":"/concepts/appropriated-retained-earnings/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c8a1106f62b82d82bb83279f8320a8895f8ae158cecf46a6d7ca7a8a3ad2c95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"appropriation for expenditure","u":"/concepts/appropriation-for-expenditure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d5cb77411ac240140df11d143660ba617dcc4b6bf500088d18d7c9f58bf09aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"arbitrage rebate liability","u":"/concepts/arbitrage-rebate-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d5bc972bdbda9331201cc3601cf45e6150ad3cfa9d790ed6b4820b03c22ac06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"arm's-length presumption","u":"/concepts/arm-s-length-presumption/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d670208d61e1ad2402b792429df031d9cfe93f3f1faed1b52e4eae2e915a86d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"arm's-length representations","u":"/concepts/arm-s-length-representations/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:506bc0d3319295be74f2a244d63bf8c0140404ee3df2050377ac809ef3384dc9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"artist advances","u":"/concepts/artist-advances/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ae18d4e8d8c2257a4f78f4a42a5ea78d950cdc025722360e279e6e96bc72e24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"artist advances and royalty guarantees","u":"/concepts/artist-advances-and-royalty-guarantees/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:005b829884f8fa9d3da723a2c2983a0d8bb95cb96c87d79fbf5c59db3fdd807e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"artist compensation cost","u":"/concepts/artist-compensation-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcf1a4bce078f2233a7a1259ab875e3388ad2aab081122002acacfb55b92af8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"artist compensation costs","u":"/concepts/artist-compensation-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c9b5b8b14d7026b2e5832dc94c3c98558619e626d640821ffd2014b175ff00d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"artist past performance and current popularity","u":"/concepts/artist-past-performance-and-current-popularity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aeb35a7cd35ce7f643ca441ff663bb672c851a762bed99b8bc1aea1cbb07edc9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"artist royalties","u":"/concepts/artist-royalties/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:226bbb36b1a82ddd63d49c85cf7cc371e0d497343511c3b4c14b850aaf1275c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"asc 926 films cross-reference","u":"/concepts/asc-926-films-cross-reference/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5bf66b0e0f5dbba8935de6dbd5b3e3997c94a8b84869c95bf694662a2f93609","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"assessment date","u":"/concepts/assessment-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc98907802b1e07232ad1cb98ad00830c0be21fb04074ef4a1e996b2d1e7615c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"asset acquisition","u":"/concepts/asset-acquisition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d06fe4c1bb10bc8ecc095e522f77de846c6d1515d84c65b3fc5d46a91ce063a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"asset carrying amounts","u":"/concepts/asset-carrying-amounts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bbb89916680570f568232dc530597f8f0626ee27368068b32d145ecb157aed6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"asset group","u":"/concepts/asset-group/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf512a79e25070b79ee456e5161cbc9c2987e6eb46e05af7f5ff80a4d5afe600","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"asset groups and the primary asset","u":"/concepts/asset-groups-and-the-primary-asset/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a9a6d816a422d98c4130759df2e13bd8eb1ea4e233d28597ef9b16902a3bfef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"asset liability model","u":"/concepts/asset-liability-model/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef1f19d565718aeb1098812616c7f9ac44446047db163970e65b07cdb727fdb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"asset liability model cross-references","u":"/concepts/asset-liability-model-cross-references/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0269f3054e8c240d86838b470ec7fda008da023b87aad9d33ad8767b7c2c8e2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"asset retirement cost","u":"/concepts/asset-retirement-cost/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4629a259a06ab8e2ef8c051cf11dfd28989db1abb4f0688a0c70e66f0c207ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"asset retirement cost capitalization","u":"/concepts/asset-retirement-cost-capitalization/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82773221a3708e5863f39fc9fb486ed1d062f8fe14498249bf6a4ed01ca41c13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"asset retirement obligation","u":"/concepts/asset-retirement-obligation/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01aa2ed303600263f8c5993341164dc71c819771d71258614f447a4f2578ceb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"assets completed in parts","u":"/concepts/assets-completed-in-parts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80e67b0ab1b46396d554c8ab22e23a4f959da0ac966be00ec7108deab49c7edc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"assets employed in earnings activities","u":"/concepts/assets-employed-in-earnings-activities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dd17d285d858459486bf6e45bc3f2efedbd3546bcd8e9ffacfb8946ffa746ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"assets limited as to use","u":"/concepts/assets-limited-as-to-use/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10fc31521d558465d9ce4383575998c21aa88b1319387a34d973765533460475","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"assets used in plan operations","u":"/concepts/assets-used-in-plan-operations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96d6c178ac75bb79e5563578f1b8fc57a0fa8198900c04842b65d1ceab8300dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"assigned amounts","u":"/concepts/assigned-amounts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51a0bf33e7f755032892149e8bf55dc4b6b45ed88a51784e68cdeea773309fbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"assigned amounts to patron products","u":"/concepts/assigned-amounts-to-patron-products/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a42dd73486c8497b12cd720064ee0b007d28299e7c0d4d49613365bd8cacb7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"assigned and orphan beneficiaries","u":"/concepts/assigned-and-orphan-beneficiaries/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88c49d3db9692b7d11be5ab7d1e735b223d01a487ff9fd38e208593b4430c585","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"assumed rate of return","u":"/concepts/assumed-rate-of-return/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7284ad2128a69b4e0e36287bb1327ac6cfc1087f317783e65220bf57ef20e4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"assuming entity","u":"/concepts/assuming-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f12564cb51712af5d52746e9e7ca2ee1d576d846c9ec436dd2d830e2c7d8bbbe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"attribution of benefits to service periods","u":"/concepts/attribution-of-benefits-to-service-periods/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:426911409f0ccfacced0ce95986ca357a8ecebb33490d2204e4b33255c9b75e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"attribution period","u":"/concepts/attribution-period/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2a4c1f0ddd3c1aa4bedd65c837840ab7eb377754554094d0543cc541a73e578","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"authoritative gaap","u":"/concepts/authoritative-gaap/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2d787ca5b04d076d5dbb5e11cc0834bfb3236f7064436d897c84b98d6d1eec1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"authoritative literature","u":"/concepts/authoritative-literature/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76eb693bbfa5495cf6d56b520316ca0100bf4630e924eec1bc899208ee905268","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"automatic membership in association","u":"/concepts/automatic-membership-in-association/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6517c46487fcae713c6c492a8afecbefa597db97f199e596e059b89acd17dfa9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"automatic rate adjustment","u":"/concepts/automatic-rate-adjustment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29e3ef79b6115ed85fb8d74c4684d4dd66a91ab7356d07c61c2bffab5110b85e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"available to be issued","u":"/concepts/available-to-be-issued/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0ceff3f7903bf48adec5351ee1351f63fa3ade3213bf7d1693df36fd0a7544b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"available-for-sale debt securities","u":"/concepts/available-for-sale-debt-securities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a114fc9acac8bb73df649ccbb115da00745335c5c31e2a72890e796cad213f93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"available-for-sale debt security impairment and oci split","u":"/concepts/available-for-sale-debt-security-impairment-and-oci-split/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5abe0e107e747e314399c37a30a629529cd0890a576a7959f2932486074ae1e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"available-for-sale securities","u":"/concepts/available-for-sale-securities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b96af678b3a1ac5f9dba7189dd1aa5c91f08b61c743f6028248801849e3883be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"average accumulated expenditures","u":"/concepts/average-accumulated-expenditures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7d446a696b819b74b6fd680e77a1403d975d0fc8142e351abfce3a4c81aa64c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"avoidable interest","u":"/concepts/avoidable-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97ad1e9f6a3ac1b24011ac177949481780771798d085fdadae2bcc4c2eba388a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"backplant","u":"/concepts/backplant/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:565eeee2e61e21cd97ad74612a76e8f06d2b3c30c4e16a8feb661c7279cf88b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"bad-debt expense","u":"/concepts/bad-debt-expense/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa556ac570da240fecd004585eb77cc67df298299a6886b9db05af4529ecf592","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"balance sheet classification","u":"/concepts/balance-sheet-classification/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3255f8983bb5949147d200145c0898de0b35aa890950efacd0c141b492fcddf5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"balance sheet date evaluation","u":"/concepts/balance-sheet-date-evaluation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:359ea2090cf82728d96fb5655054d0ca16e1a78d4e3fa6bfd79dd981461e3781","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"balance sheet presentation","u":"/concepts/balance-sheet-presentation/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48d8ee6d1c51342935dc0a0728e22d5cdcd3008ee0ae8d5eb1e817afd4bd4f89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"balance sheet presentation of investments","u":"/concepts/balance-sheet-presentation-of-investments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86c9c10392e33446cae89d74970c1639a4d24f072de9f671fa3d726e98ab8949","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"bank and savings and loan holding companies","u":"/concepts/bank-and-savings-and-loan-holding-companies/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:311439148b04efe8dd2f25a5d74ea3314ee597cd0ec54907ff00cfbdedfc4090","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"bank holding company","u":"/concepts/bank-holding-company/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9aa5fc47067013bf4b9f0737d3b09aee8a884d13db05be13b03b2ad5c586e9a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"bankers' acceptances","u":"/concepts/bankers-acceptances/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f73e17079bdc6d6cead79aea5c48438e7a89933657c99a9e909826785052c87","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"bargain purchase gain","u":"/concepts/bargain-purchase-gain/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:473e5d69eefde5063d72ac15f8404142063a935d5027f5c6f8f965764a48f429","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"bargain purchase gain to apic","u":"/concepts/bargain-purchase-gain-to-apic/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd788bcab0f7191c126f1fa9545fbe0edf8f589c887ba32fae59781087539e9a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"barrier","u":"/concepts/barrier/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90eb352ce47067f413e86f13e1a4db5e1c995089db6d830428992c6306738cca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"barrier and right of return","u":"/concepts/barrier-and-right-of-return/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9ed4e311e28fa638dffa17993fa4fe09fd1fcc7a3ea97a2859357e13d716cee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"barter exchange of software","u":"/concepts/barter-exchange-of-software/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d222034ab07daae0affce7fdb426f74624d5732d3e79d5094de2a9500bf30119","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"barter transaction","u":"/concepts/barter-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19d6c9427e57417308322eac42c6b004d67d63ee2a87a51889b4c5098d055b4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"barter transactions","u":"/concepts/barter-transactions/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dadda9ade174f725cb44619d32d697698fc16ca56fe3e73415fff68dd3a225b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"base jackpot","u":"/concepts/base-jackpot/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfad793ee20e9ac3f6670b0ca949b0d636a5dbae05f27f1a4702bbc43e569423","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"base jackpots","u":"/concepts/base-jackpots/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d01ab5540cfb725f751ef8958bad156a9bfcc7d99f12b570d855f7c33d2b9af4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"base-year bad-debt reserve","u":"/concepts/base-year-bad-debt-reserve/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73b290fb468de601dac28b836c0d2403faa4d003cc0fed1e702d701a1eb43865","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"basic and diluted earnings per share","u":"/concepts/basic-and-diluted-earnings-per-share/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64c2ac4369030689fd57be072824c05aff92ccd84cfd8e2267e4a88416c6aa5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"basic earnings per share","u":"/concepts/basic-earnings-per-share/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eef92386cfa455a1ff7f1344af54f6bacbc21f8e4a7cc0f97998dffce9c72e94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"basis difference and equity method goodwill","u":"/concepts/basis-difference-and-equity-method-goodwill/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a358d25f93507826b49586f51d6ee384d9f6791ccc355a61aac2a6cd00a9bc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"benchmark interest rate","u":"/concepts/benchmark-interest-rate/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23183e01911dd8938f5e89f7230ab02016e8bcd84bcac103e746f6f11e90809e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"beneficial interest","u":"/concepts/beneficial-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95b620d5f5f8620de80210fa98880bbbc7ea282a73e7f0c16a12f47a1181d5d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"beneficial interest held by third party","u":"/concepts/beneficial-interest-held-by-third-party/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:992419cd7449eca309e8f8a0a836a0ae418cb6e037e00f0fba91ddf4ba9d6c48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"beneficial interest in trust","u":"/concepts/beneficial-interest-in-trust/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02b7eab2ef15a9726eea5441d9a35dc6fb19252325611ebc0ad56486be38df6d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"beneficial interests","u":"/concepts/beneficial-interests/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee8e330b18104932ab5a6ad3a19e636bea86e6d1d3de3e5484aa2a8c73135479","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"beneficial interests in securitized financial assets","u":"/concepts/beneficial-interests-in-securitized-financial-assets/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e26b03f79cb52d1242f83f7e8137d306d44bc570c673b803d7d9d846fdbb15f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"benefit attribution","u":"/concepts/benefit-attribution/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58882cf8d9e8f65c4365d012305c6cbc79dfb1c243fcf999cebca19247182bb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"benefit information date","u":"/concepts/benefit-information-date/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c993ad43023b26f7d0d1f8de322b7787ae1d4a8c618850a5cbdeeb228c77bdd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"benefit obligations","u":"/concepts/benefit-obligations/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:067656da260bd449e41193ea0b7c8f34f1b67944c65adb22c1e697d4d678ffc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"benefit obligations at actuarial present value","u":"/concepts/benefit-obligations-at-actuarial-present-value/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:475be53f0a0fb7d0cab4ddcafe59be7de4b783900bfcb400757ee819c18a277c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"benefit plan scope","u":"/concepts/benefit-plan-scope/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c929b69f8990358f851579e709d067251c23b19760b0365f934bf1998a1ddbd2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"benefit ratio","u":"/concepts/benefit-ratio/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e416eba554e12261ffba88f8e63d3aa03d560dca5a59322f4838053563dde205","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"benefit-responsive investment contract","u":"/concepts/benefit-responsive-investment-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3eefb7ff7263b6013b4d535a7ad1eccee244c4d84793ec2770c7b3038d0c92d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"benefits paid","u":"/concepts/benefits-paid/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85edc9f6985aa1ad3804602e4ad95e3f9bb7a2d5d9b7267a0fc6091de0226200","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"benefits that accumulate or vest","u":"/concepts/benefits-that-accumulate-or-vest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:819b45487d436fd48d5e5797f82d025264dfcd53ed6ae4ff1bca3b94c07a1da3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"best-efforts basis arrangement","u":"/concepts/best-efforts-basis-arrangement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a491b9cca74d78284b2e16aca902399a9a14a583ede32ddc6f20a0ad77e664c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"best-efforts cost-sharing arrangements","u":"/concepts/best-efforts-cost-sharing-arrangements/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5aa5a54db61ace36965976df241e53bc052224ca4c587d5b06deb8b9f63ca70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"bifurcation","u":"/concepts/bifurcation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da98d07e21a24188f38b5924e08b056e39f55c25b58a852f6288b3b2d6f08a3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"billings in excess of costs","u":"/concepts/billings-in-excess-of-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ced6e2d9db721d207784e8574bdd5ee9abf3799c507a4bfcfdeffee79d546594","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"block of loans allocation","u":"/concepts/block-of-loans-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc238851454c2566b8326e1a39d06e36e6980908cbe8712d53b1a29ed412ba68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"board members and officers","u":"/concepts/board-members-and-officers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39dd57905ce662191b21e81d643ece61a4692a71bc50b74cf82098ab44b7a174","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"board of directors assignment","u":"/concepts/board-of-directors-assignment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d3141d4997ffe0b5f8661f431dd2f90a6361deac81d31b55c300589ff887181","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"board-designated endowment","u":"/concepts/board-designated-endowment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f66deceff198f101afb82359d4661a4086e2807ae7a7b420f9fa6c77b480f5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"board-designated endowment fund","u":"/concepts/board-designated-endowment-fund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25e6b008ed4351f50c10298028f599b0335795da1d1ca800a41da53f6233b15b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"book-tax differences","u":"/concepts/book-tax-differences/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:427a6b2753ab8712c6a90b7ba1f8f7a561adcaf15dd325d731e9706d970729aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"boot","u":"/concepts/boot/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90a9371ad763f419ca8f2cd349bb5e26d71e57010476329af0a9191961fc05b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"boot and the 25 percent rule","u":"/concepts/boot-and-the-25-percent-rule/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d4b0db4ce6eace17ca8270390e0fa5c53219f602165a5955b8a19fbf046d254","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"borrower experiencing financial difficulty","u":"/concepts/borrower-experiencing-financial-difficulty/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dada411c3076f0fe39f12ca255a94a9b90002adcf465a9f9fec8fac4d29346e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"borrowing capacity","u":"/concepts/borrowing-capacity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdb93e278f3e58be120451e344b01d359088830e4a6a58c57262dc38cf4ca590","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"branches and agencies of foreign banks","u":"/concepts/branches-and-agencies-of-foreign-banks/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27edeb7745513977b68bfd6cd0a6fb50201b45f8aa00ef01048c57281b12951e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"branded prescription drug sales","u":"/concepts/branded-prescription-drug-sales/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3dbb19068ec760dd99d34c27214e89fb4aca71a0bafedad0cc1177fa113ccac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"breakage","u":"/concepts/breakage/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:feca25260a20daa1bffeaf9850f43e5d93f9eae6aa08a5faf61ce3902f49f75f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"breakage estimate","u":"/concepts/breakage-estimate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d356b05afd289b3e294815c7a2d9406c35a004c75b66e521588b0d735359f1a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"breakage for prepaid stored-value products","u":"/concepts/breakage-for-prepaid-stored-value-products/","x":"19 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27bbc32b136f379b96da3162c098e50c6c8ebfdf79dd7221bd9d828d20c56a9a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"breeding and production animals","u":"/concepts/breeding-and-production-animals/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72b439a15dc642aa09cb0ea164116ca3b7935a91879a372dde6df96b91e3b3ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"bridge entity","u":"/concepts/bridge-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53d7f48896b4b68330df46eac24bc33f9032e50018c90fe0c5485ce5e01cfdb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"bridge financing","u":"/concepts/bridge-financing/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd641af6a95996c9eebdd6f3c9895004b78e5dee1d18e0e63b3029a5a3869140","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broadcast license agreement","u":"/concepts/broadcast-license-agreement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cdeb69b684e1fb4b22d503ec3dbf46cbf0bdd3b798d25bdc618bad42d6831e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broadcaster","u":"/concepts/broadcaster/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:045f167c5d2384ab528d6489809b1f2d920530acc93a6fe9722da0ae143a9d3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broadcaster liabilities","u":"/concepts/broadcaster-liabilities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0086a1a1c3adf44299ff75d8044fd55bc6546525fc881ecfb196c55d9c26a8dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broadcaster licensee","u":"/concepts/broadcaster-licensee/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50239b338b82579a0568a4c164c2a9baaabb05c30a97a05bc4c012a29005b239","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broadcaster receivables","u":"/concepts/broadcaster-receivables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df5f6620b914fc9e96f5dc540ffb70adf66b4b4e60b8031602e41c89e39b3b71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broadcaster revenue","u":"/concepts/broadcaster-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db38ee2f4bc085b0946979c9ce0bc12bd7fb1d0c078288d1fbcbee880c2d8e46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broadcasters","u":"/concepts/broadcasters/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc5cc06a7a71a3fd8ee67a7a1010816bd40092e4ffdd905a761f0d581553623d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broker-dealer","u":"/concepts/broker-dealer/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31504f0ca943b40a643db01183410edf5a1170f49f7568bac41c3e57dd915060","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broker-dealer below-quoted-price disclosure","u":"/concepts/broker-dealer-below-quoted-price-disclosure/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09ef9add5e032aab94696b9b7a2aa03aa0e9b6fb2aca70f6153d12f56250e190","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broker-dealer fair value","u":"/concepts/broker-dealer-fair-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e109916fe978327f3aa76bbec25c923b8d75631d2eb666b23cfd5a58bbf1d5e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broker-dealer liabilities","u":"/concepts/broker-dealer-liabilities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a5a586fd28ce3c08f9448acc5f4cde43060bc1a76393aeb93c6b2fcc8c3ceb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broker-dealer receivables","u":"/concepts/broker-dealer-receivables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa3cb5b3c06ba37158e5137489a8e9a140a794628d77885f63fefe7802f7a1c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broker-dealer revenue","u":"/concepts/broker-dealer-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a89adf721c900fa0643cf69c530acf4230ff4b2a39f42b39150817beda6fd146","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broker-dealers","u":"/concepts/broker-dealers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dff8da888920fce075e04af7958a0797935a82dcfdf53fae4279bd7944526edb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"broker-dealers in securities","u":"/concepts/broker-dealers-in-securities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:655ac10e88890ad0b4d616c0eb495642bf2d868de861b9a7c5d10bdead9c8d3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"brokers and dealers","u":"/concepts/brokers-and-dealers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d93d34b924f16d64eb4c28a62e067ec28a51f2a8baa1cf785e9fb43ff3f4c00f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"built-in overhaul method","u":"/concepts/built-in-overhaul-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c277893610e206d528fd59083647feb8ee775c3a47f4b2bf4357032de10e03e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"business and technology reengineering","u":"/concepts/business-and-technology-reengineering/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c60b4bc11d9819adbbbad0aad4257146323e9a5361284be0ffe11c4014d788e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"business combination achieved in stages","u":"/concepts/business-combination-achieved-in-stages/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0e0889dc7b4547ba8dda5e11da0dd9212402c90c226d6c77e2c82bb422ecd88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"business definition","u":"/concepts/business-definition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f22a40eb9a77ed4a6f6900d348a6e1d610f05c2bbbdafc9827daa50743a93e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"business interruption insurance","u":"/concepts/business-interruption-insurance/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ddd779d15e52182583bbc04dbcd68d4d50a3a93755d43f9a444028a73e125b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"business interruption insurance recoveries","u":"/concepts/business-interruption-insurance-recoveries/","x":"22 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ad3bc4756a43015eb46c61ec308d47317c9fc6db8f6a857566fa3b755d2c284","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"business process reengineering","u":"/concepts/business-process-reengineering/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e561accabacb24da69479b62f6fa5c0f40a36608aa79197a7163673382ead11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"business process reengineering costs","u":"/concepts/business-process-reengineering-costs/","x":"27 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d23a4c4d13b58165c9ea9d11b35827a6106b0bd04e18e11925d86378a043753","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"buyer cancellation and default forfeiture","u":"/concepts/buyer-cancellation-and-default-forfeiture/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e63d7c9cfab9ec4c014a5d3412db0c8060457318ca57ec157f56422da5fbaa88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"buyer's continuing investment","u":"/concepts/buyer-s-continuing-investment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fda05728eb8c3d57e043c1159977b9e03796f903fb5ef12be80de2929514cd50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"buyer's note","u":"/concepts/buyer-s-note/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12d5784faae7a457a39abfc617aeffdc40d4edfa489c656e28742169302bbea5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"buyer-lessor","u":"/concepts/buyer-lessor/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c10092772205d740e7d3bab6c2a94bd9e4676b8a8a37ad4826f751cb9bfbae7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cable television industry","u":"/concepts/cable-television-industry/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3c874ceabd3f7690d2726f75edd1eccc3da5ee300c1986c451a0b1c2ac89fcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cable television plant","u":"/concepts/cable-television-plant/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d3569ebc2686a68811242f78441ab043bb6251d7195244c00177f12cf0fd701","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cable television revenue","u":"/concepts/cable-television-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7eb4e52ab91a3aad8787f234b248b54a671268575b2f6b6d7cecde085059a299","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cable television system","u":"/concepts/cable-television-system/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23c45b3ca73b39cf668bd3656e44a4ddf48aed1b00c87ffd5f9f372331258aba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cable television system construction and operating costs","u":"/concepts/cable-television-system-construction-and-operating-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bace213cd191ad2b7aae5f08748ff87e43b0316c0478e49eb9b8e1efe35ba57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"calculated value and intrinsic value","u":"/concepts/calculated-value-and-intrinsic-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1bea917fcf3fec9e47e09d28d0143ccc3829c3e6f8896df47330d4c441a9785","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"callable debt","u":"/concepts/callable-debt/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b00b592cb55f6f50f47d22a2f068d2123b6ecf4f37a1fdfd2d2295435cf3b7c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"callable debt and covenant violations","u":"/concepts/callable-debt-and-covenant-violations/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:215462bf5d7d6d94b30ce732857cb23f40079694b411e4ccd61d5f81eb815ad1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cancellation and replacement","u":"/concepts/cancellation-and-replacement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24d2f7485d467324c5b3e7d2788534b5edf4195273165202508f700786c04700","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cancellation period and forfeiture","u":"/concepts/cancellation-period-and-forfeiture/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62fe60eea324ddccb9468f4640b80fd6a831ab389bfbada14e76bfd8b4502fc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cap-and-trade","u":"/concepts/cap-and-trade/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87bd4207e038212143da784a159db521e4fc94b6b77ed2e1ee4885c18895aedb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capital adequacy","u":"/concepts/capital-adequacy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2287fd2b4da1193b00f9f61b9eb953d4398fd9ad03c05216be5ef31a7ad94a84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capital adequacy disclosure","u":"/concepts/capital-adequacy-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dec870f958be8ce891e555fcc5d0f08bf4b2103ef8eaed7be890254a34675cef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capital lease","u":"/concepts/capital-lease/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9334656d09672a7865dfca91b35cc0505be26b4db16b740e764ccba11c1bd30f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capital loss carryforward","u":"/concepts/capital-loss-carryforward/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:485791b368542896d49a1b9cda486944baf6784b5868db70f2b0938aa2aae2db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capital share transactions","u":"/concepts/capital-share-transactions/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:843d9b294b34af12ba9191e8421d23c97821f9ee7f4360f1ad969ed57982acfb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capital stock reacquired","u":"/concepts/capital-stock-reacquired/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c0370cccfaf4b252e696bb1143044daca9aac5ea0cf8d79c4b64c86e2adb6fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capital stock sold receivable","u":"/concepts/capital-stock-sold-receivable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00dc5704801840ac97e8b10b8353c4dd77df34b4cf153679ad4c8f20625fc410","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capital transaction","u":"/concepts/capital-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f91cd3ffc5050503bccdff3cac5d97b3000eaa730567b26ccde6ab0b419a3a74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capital transactions excluded from net income","u":"/concepts/capital-transactions-excluded-from-net-income/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1277a2c058a61a24a9481caf77cf72d7bff5c4007078885ad5ccd5bb5f194afc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capital versus operating lease classification","u":"/concepts/capital-versus-operating-lease-classification/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:763bee1d3af59f83304eaf39ab87de093bf79085deaa5183396c53bb39de748b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capital-equivalent deposits","u":"/concepts/capital-equivalent-deposits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15637ad6edac46642465b4ab0760442c5f82c5e5dbf7503ef6f266fbd0e9db6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization and amortization","u":"/concepts/capitalization-and-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:013422313f5f8d7cd75b45923be6d51185f1a1909934125c8ac2bae30c42c5bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization ceiling","u":"/concepts/capitalization-ceiling/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbac5d8a6a94a82e43959005192ab67a10a9922c5f0a13f9c501713d8b18ae0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization of construction costs","u":"/concepts/capitalization-of-construction-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fd7fdba214796b1c705ee2f23783cfee1a7a8e3020aeea3e3ec3e95c17b2dd1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization of costs","u":"/concepts/capitalization-of-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0c96db9adcf274c0ee61e4f55a782bedd81fa3f73ae67370b39f420f7992ded","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization of development and modification costs","u":"/concepts/capitalization-of-development-and-modification-costs/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5564c95e369b1dc56366eb3a3ff9c6669bb5f1b965faf316a03bfcd4f73d20b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization of interest","u":"/concepts/capitalization-of-interest/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:238b1a9bb802726668af2433d64c00fe9c038c4cee6530d35d630c453a1e1f97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization of interest cost","u":"/concepts/capitalization-of-interest-cost/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9911e34f2ff66f932459b784f5ff0f00c784f3203ef4030704a0c0d4c44e77aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization of option payments","u":"/concepts/capitalization-of-option-payments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:501b0784d23adaab451252bdc0efdac2fedb9b986e555866e6d86b17e361f70a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization of preacquisition, selling and rental costs","u":"/concepts/capitalization-of-preacquisition-selling-and-rental-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1b67a3360f1310af678bae318263b5ccef07e2689f5a105081bbb30f6270207","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization of product master costs","u":"/concepts/capitalization-of-product-master-costs/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db8a0b52944492b227bb3b9f26d2a7ec699b4b5670b8fbdb96581694db77a704","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization of real estate taxes","u":"/concepts/capitalization-of-real-estate-taxes/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b92a146f55dd70ab6912d6d372576e9d91d8761c61061f0484b4cd649cb122a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization of rental and selling costs","u":"/concepts/capitalization-of-rental-and-selling-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c85cebca171b1ba06f047b6e92b70f68cb50a4a1035098fec5f0f45f5435626","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization of retained earnings","u":"/concepts/capitalization-of-retained-earnings/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f242942cb3c0aa5fbd287d470bd82a1267e4fe35c12e4a1f8327b6066542f18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization period","u":"/concepts/capitalization-period/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b762e1340cdc17c6d4cf1ca2bb1bcecfce0b2ddc54ccc321665c2bccf20915d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization prohibition","u":"/concepts/capitalization-prohibition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:909c71343c90a8bb22b9d52313ff9d2e49908e3407d65d67fd8e3fefbd0501fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization rate","u":"/concepts/capitalization-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:167f0822d98044aa848f22a773bef84c36f4520ab308a30ff6e3e667c068f28c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization rate and average accumulated expenditures","u":"/concepts/capitalization-rate-and-average-accumulated-expenditures/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c98a2c7e39fd77289f07d59ac3c9778a71ffa32d211e83934cd41683858503aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalization versus expensing","u":"/concepts/capitalization-versus-expensing/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64e825617d2497c9f36bb7041e26c093fedc4e1f712f29722f8d43a59c1c0699","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalized advertising costs","u":"/concepts/capitalized-advertising-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8748e0d65baf978121978a453f031901ddbc25f8fbd1d5640f8dbf8ec7c2a0fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalized interest","u":"/concepts/capitalized-interest/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccf38c4dab942571bfb7500bbafbe89b2bdab9ed02427786c86831348a15cd7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalized issuance cost","u":"/concepts/capitalized-issuance-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:576448fe4966975a3628d3c782949fe6b718a62c1777d231379242799badb5e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalized license costs","u":"/concepts/capitalized-license-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1239cf94770668aa4dd309f806087b2f6880d670784e32e0cce0ecf1cd1e645","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalized program rights","u":"/concepts/capitalized-program-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5ce87a6a3f08689f0e441fc00ec94a7b4c2e6f3b2e3ddd96ae2284a39686bf0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalized rental costs","u":"/concepts/capitalized-rental-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3c1f770a46e6163d1423c8e95a4962fd5cd64196bae8712fb2734efc5e27b6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalized software as intangible asset","u":"/concepts/capitalized-software-as-intangible-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1de95612db7d2e329964538395a3acadb2e1e4ee30168ba7681a9219f903472c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitalized software development costs","u":"/concepts/capitalized-software-development-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5a5f341568cf980f22a8e0049c68ba6932b751aba80a1f1d6764a58ef59b7de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"capitation contract","u":"/concepts/capitation-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c74aceb7f113c1069266ddb8278b3e7b4cb3d6059d6a3f14247842404807cbd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"captive and reciprocal insurers","u":"/concepts/captive-and-reciprocal-insurers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9996a4051d89f10987516a0cfec5dec29f440f383db8622bd95ed38fa2fb482","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"carrying and retaining undeveloped properties","u":"/concepts/carrying-and-retaining-undeveloped-properties/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d37c02497465e4f241b23925963ec8e41f9c7975d71158031e2fced8a481d37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"carrying value recognition","u":"/concepts/carrying-value-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a70cd7d85b874edc456f1533e065b7fbdabd547a8f494aa9e36fc164bf348955","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"carrying value vs fair value","u":"/concepts/carrying-value-vs-fair-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c4911cc95f40009df323a2b32f7cc635e8a000cc1ab2ae200ce42c9189dbe07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"carryover (recorded amount) measurement","u":"/concepts/carryover-recorded-amount-measurement/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d826c12408e10f4e574de4ff3dfd71188fcb19cb18ffb0b2a674e1b0c7c0505a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"carryover basis","u":"/concepts/carryover-basis/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fba0e075f41a19c4b60bc68b62af34561655e139ccacd2af33d0b684bb8b181","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"carryover method","u":"/concepts/carryover-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06222c3c20b26bbf5c0d956176d509f943237c4fae98ccfea0d6894f072b5e2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash and cash equivalents","u":"/concepts/cash-and-cash-equivalents/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65f6b6ba371d092e8c3bfad429eca2bae533799002c3d6e2b62a692ae2ee3fde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash and cash equivalents and restricted cash reconciliation","u":"/concepts/cash-and-cash-equivalents-and-restricted-cash-reconciliation/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac666fb957f88b439f9b38286496992c307b90e4dfc21a60bef943529007dbcc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash balance plan","u":"/concepts/cash-balance-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6493edd70715eb52e65730857f822f57cb63d36aa7f7149292ab508a9f68d0fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash collateral","u":"/concepts/cash-collateral/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad4ad12db1bbd5f3092383a85ce81080ea9f0ed7fb05d32607f86ec8acbc600d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash equivalents","u":"/concepts/cash-equivalents/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:991e903e53196ca4b22f3506cf9280f5883d8cf3d3701ee147a78e2b07fd8c04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash flow classification","u":"/concepts/cash-flow-classification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:937ff4651f3d7ca55563b065a35a58fc40055d28e09dfbc09709f4d814b21cd2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash flow hedge","u":"/concepts/cash-flow-hedge/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e1a5f7982d9a5f81d26363029a649cfd703ecc29fed46f7e0a37e3122f8c36b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash flow hedges","u":"/concepts/cash-flow-hedges/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b73d2f8374dc108c2e26410f26faab958b0764478de3951e3522d0c9334c83a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash flow hedges and reclassification from aoci","u":"/concepts/cash-flow-hedges-and-reclassification-from-aoci/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2249984ff3b1a867e2941d78430cb7204e3ea919556cc56c994fe7b6edeaa0ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash flows expected to be collected","u":"/concepts/cash-flows-expected-to-be-collected/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6be7e0ba08830eeb2de9ab9d6589a22a0c2aa8d65e17fa75a82a1c2f8788eb3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash settlement mechanism","u":"/concepts/cash-settlement-mechanism/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7aa45346d5333d3fd397b92ac192f5a2d7e9e8123a6ffca5a5bbda35a365931","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash surrender value","u":"/concepts/cash-surrender-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb09fc37202ec84c78ede2e450c8084360b031dbd185befb319a632d8c9896ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cash-settled stock appreciation rights","u":"/concepts/cash-settled-stock-appreciation-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7f0fa115713fd6055626b4533cf781eb4bb57b903a05f2db706f54207a2e5d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"casino entity","u":"/concepts/casino-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e92ae63450b0ca407f21093dce9506ee53b1329bb2973fb68b7ecb64f6ecd6ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"casino gaming revenue","u":"/concepts/casino-gaming-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:850e7ee9119e44516f69d4ae79fdb0483613d22a7d0e50ee466d3419a3d2d570","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"casino operations","u":"/concepts/casino-operations/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c3a7b901992c139f0177d9f31bdfe0919b5f020605f007962cc8c712f1cb758","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"casino receivables","u":"/concepts/casino-receivables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d675a0ffbc2f277f33dd0df325c237b0c3e7a7ef7c6b61dad1de9d479e2f3eec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cease-use date","u":"/concepts/cease-use-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba6efcb4a2826a23f74d4c851a749f1351cad516ef3f545a18f5b67981ba27c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ceding entity","u":"/concepts/ceding-entity/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e51215bd85f8481670da421612ceec2ec07fcc4e0aeba2728cfec74b27081c4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ceding of control","u":"/concepts/ceding-of-control/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39b22934e54de6efe70fe74b5391d05c564ca5740f6592f42b1f4d852bf75ed7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"certain significant estimates","u":"/concepts/certain-significant-estimates/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b02d45dd89b087eda540b3399fb42e4d391b6f44445bed333deaec61c90de19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"certificates of contribution","u":"/concepts/certificates-of-contribution/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75eacc0f9713e34975124f86b2ac47e455b87f892801f40494572351c2c5eda9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"certificates of deposit","u":"/concepts/certificates-of-deposit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e65c65edebdc46ce9d0b8ee6ed7b2a8bcee5c64ac22681656e29a2a17af4e43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"change in accounting estimate","u":"/concepts/change-in-accounting-estimate/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b422bdd10d92481a770d92fb711ae5ba043c232bbdc7573875887efb69c67fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"change in accounting principle","u":"/concepts/change-in-accounting-principle/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6e2ee20b44415e8a04c2c6d14ea3b022faa6a761df665e261cb1cc39628e153","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"change in actuarial assumptions","u":"/concepts/change-in-actuarial-assumptions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b74c4d8bf1bb62f264eb42f25aa60bbf574c5c1c73b207c890941f016c29614","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"change in estimate","u":"/concepts/change-in-estimate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dadc00e108d0de59ef8126080109b274e57e780aeb4ac56aba0fb439aef9a2a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"change in investment company status","u":"/concepts/change-in-investment-company-status/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e91df64ab39796cdeeac11ec517b644fe3397ebf8256a9eae855ab11bb75ac0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"change in method of applying an accounting principle","u":"/concepts/change-in-method-of-applying-an-accounting-principle/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c70a7f0adfa17598785165e7d2969795e033092fd704c0c8ec1b748b12351673","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"change in reporting entity","u":"/concepts/change-in-reporting-entity/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3c21593d13e1b4f49c7cedf97fbed62b5d10f99f675701e0c03fdf1b52ff2af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"change in use","u":"/concepts/change-in-use/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:606d0d22252c4a9d77df8db544de2f9a983bf8575f286ac02a4c78f2e1110cff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"change-in-control event","u":"/concepts/change-in-control-event/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8adb11843149022eca44602ed774e104e13c5aa334a1f53c8fb4e8209ca826f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"changes in actuarial assumptions as changes in estimate","u":"/concepts/changes-in-actuarial-assumptions-as-changes-in-estimate/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef41a73ccacb0f737060c1dc4defe3a5f12c71a28af12cb45c513f1d044e2a89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"changes in actuarial assumptions as changes in estimates","u":"/concepts/changes-in-actuarial-assumptions-as-changes-in-estimates/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99ce7afb0c2d718b546b23565f66be3d4d7f717b9750480d548b96732749ac8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"changes in net assets","u":"/concepts/changes-in-net-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f80c6bfd21176e2a0c334f198b9d2ea9cdafa014d83d69cb182513fd3c396ad0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"changing prices","u":"/concepts/changing-prices/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a873a27121912fd2a806809c358784a85df81bc308497f451d2aa9fc6c283ada","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"changing prices disclosure","u":"/concepts/changing-prices-disclosure/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98b081c23aacfed959a0bba490c50d0b0dbe4a4fde1b6b7a0832330aa4fd0476","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"chapter 11 reorganization","u":"/concepts/chapter-11-reorganization/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0d711b70dfa36c01f485c48a57842eb4e675231fc7c29f59a7a59350ebeda02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"charge-off to allowance","u":"/concepts/charge-off-to-allowance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26ece8ad806d356b8b91ffa3c1db97990c77895aa6eda0470955bf3ffc15dc8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"charitable gift annuity","u":"/concepts/charitable-gift-annuity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:334d0749ee3dcd670aa50acf63ad29ae9d9dbb5aa1436db0e736a94d2af290a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"charity care","u":"/concepts/charity-care/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:735a7a6ffa0f42beea697fd8b4116c4982dd77b48eb6bdf9ef682517f2facdda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"chief operating decision maker","u":"/concepts/chief-operating-decision-maker/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a6ef17bff481b9894df2324424d575724758851737ddf3600c7043bd3d530e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"chips placed in service","u":"/concepts/chips-placed-in-service/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b7ce098db71ccfa5be464989b725a6fcb6d855687e02bfc8b615b8fefdb4bf3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"claim adjustment expenses","u":"/concepts/claim-adjustment-expenses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed1fc3f0c15187ee436e3e5c45ae528cef9d196e69732983df6bce9d2ed27b0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"claim costs incurred","u":"/concepts/claim-costs-incurred/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cc5aa32fdf987106680b70c4ffa288053542a2ace17d18be120e62dd45f40b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"claims development disclosure","u":"/concepts/claims-development-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69292041dc10bde98e9a33bf3351fd2bbcd2dbf44f4124b7840a581627f7f712","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"claims incurred but not reported (ibnr)","u":"/concepts/claims-incurred-but-not-reported-ibnr/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12775648f6ad1c4ecbc04c3dfd7634718933c54b9b3a3941933cfb9ddbd43ef2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"claims-made policy","u":"/concepts/claims-made-policy/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00208d47aca20c2c6ad102e8605203849d8b28ccc5502bffea317645545a6fbc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"classes of member interests","u":"/concepts/classes-of-member-interests/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec6474467afa5f51c21e32557d9e5f8e3e4af1426f0658d5fad2c6f6ac73100c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"classes of members' interests","u":"/concepts/classes-of-members-interests/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1be486164a9e522bbcbbe0ad7ade9c5c9d30cf5a67cabc9a18220a7ab6e40324","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"classified balance sheet","u":"/concepts/classified-balance-sheet/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f29649cd52cc0a38ac2836f024ad605e0cb3d66228b5f0ed804c7fcd7996ca2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"clawback feature","u":"/concepts/clawback-feature/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79b68f20b8d21d3239f2e3f8b7417d7aca449ba4655a6c9f9b5222c39d982fce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"clearly and closely related","u":"/concepts/clearly-and-closely-related/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1110e7e8047fca0860e27208a355801bd2aa05307b59eb4b227a3f42a10e7bc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"closed block","u":"/concepts/closed-block/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94c2024a5457e64f8e3d22548e4fe0509cfbb7e10389d0f963f41f4ce42cc8dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"closed portfolio breach","u":"/concepts/closed-portfolio-breach/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43d39d88396aa25f4959b8a030b8d5a23c2479da0ad4aa86104a4e9966404001","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"closely held business valuation","u":"/concepts/closely-held-business-valuation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33a7bbd662c15252e5503a803a7d63a1e1effae513811af3553727a875b9c4b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"closely held entity","u":"/concepts/closely-held-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:926651378324e6f55327db7eb88480ea95c5671ea5eee64a965b0a1a43ff20cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"co-obligors","u":"/concepts/co-obligors/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0054b212c17dc86f658cdd71cd646c1ba049137c7782034b9e382b506d59f2fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"coal industry retiree health benefit act","u":"/concepts/coal-industry-retiree-health-benefit-act/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ed562878fc100d6cb8ed10bda2cd5f7193420b059cf4581b9f7bc2a6e4b5c87","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification","u":"/concepts/codification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e80c84afb3846ebbc4bdca977a8525986c8189bfe4af49e3105cdd5aa7ab9904","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification cleanup","u":"/concepts/codification-cleanup/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fa0f8805613fe79414bb3b2df46ecc9dce9e7cf145978b0404130a3bfb5a126","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification cross-reference","u":"/concepts/codification-cross-reference/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f33447873e226ba74888a9b9efbc70f64154deb38718ef12325c71d1c3757f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification housekeeping","u":"/concepts/codification-housekeeping/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:405d18f248d1b9a938fcf01a46df5c6791e291070cec87253a6fc99c0c079669","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification intersection subtopic","u":"/concepts/codification-intersection-subtopic/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2479c29f30de30932593d04881effffe6cf5dce4464ab274aa86320ae3d8579","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification maintenance","u":"/concepts/codification-maintenance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:138e0093453bcf341e703d123b9723a6826a2e5fa0c0f522ef2f4f378e3d2a96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification maintenance update","u":"/concepts/codification-maintenance-update/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a05ab47dab5b645c1d83bb584670282e1fb2d805cfe3311e65b0de544c72d47a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification navigation","u":"/concepts/codification-navigation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:835f30fc7619bb992841099e2872f308d0cbae3fef7231e54dd7b9fa9428e5cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification paragraph numbering continuity","u":"/concepts/codification-paragraph-numbering-continuity/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b6609d54fa77983b0c539dba23a1dc4cf967077c0617bac735e19465907fd9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification relocation","u":"/concepts/codification-relocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11c61b354acd457ae251e9cc75bbe57ea15f52c61314d1c2ee82d029c2875736","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification reorganization","u":"/concepts/codification-reorganization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0877315811d5aa5104073803ad5313d66634b62b92eef8aae30568b93ea7126b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification research","u":"/concepts/codification-research/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f46d30ff75251fd2ab87b258fa211b406bb1e052cb55937df33c81bc95b7fa5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification restructuring","u":"/concepts/codification-restructuring/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1b1fc4b67e00c6b97b06cf5b40100843670dbc2e6126a45fb051e9d02f6dcb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification shell subtopic","u":"/concepts/codification-shell-subtopic/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4ba54d46028545e57068003f3e1ffedce7cc074a71cff09a4560798f2c3cba3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"codification structure","u":"/concepts/codification-structure/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:232319833ba36bfdb4b7f692814c4864cfd1cc89bc1b3ccee9c32f1a23544544","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"collaborative arrangement","u":"/concepts/collaborative-arrangement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae957980fe6b00f8c3eaf4ac133a7e0403aafe328c93ceab4f6b3939ad963b2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"collateral pledged","u":"/concepts/collateral-pledged/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:621427166f18818f1ec511b900aee8e203effec829fa8ed533384520fd5513e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"collateral policy","u":"/concepts/collateral-policy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:851cd10b308ea2e62154ffc4bc52e8a788c272078c7e0bdd741be51f40f3764a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"collateral-dependent financial asset","u":"/concepts/collateral-dependent-financial-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c5486c4e3cb9a7357f9420b9c13d9ed3f33fc0a1f9569321b165b45db0dc514","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"collateral-dependent practical expedients","u":"/concepts/collateral-dependent-practical-expedients/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24333534bce1fd3ee08a1903a64ba01b484900123036970f0bd97d3c09dc185c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"collectibility","u":"/concepts/collectibility/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd54927854f92cbdef49e17452fd9285112b59ad81ce91e53d3352a96ad4ae06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"collectibility probable assessment","u":"/concepts/collectibility-probable-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17466ca4a901e4cf566183a3d6b14d4794a85d08c3b91070e018d1c95a21dec0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"collection capitalization policy","u":"/concepts/collection-capitalization-policy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31a609a8b5bc3a5b481d78dbb8d01b745d9810fb9fc14c859b3e8dfb1471a42c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"collection items","u":"/concepts/collection-items/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5966397b6d7d49940bc2a0e79b28d5e490c0a53a3bfee0e07434f4d75bbc5ef8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"collections","u":"/concepts/collections/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c1c29594551303b1c0c7181ffed37cde0e451035ec3294889ce6da85515c83f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"collective-bargaining agreement","u":"/concepts/collective-bargaining-agreement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c28df2e67c99d4883881ad8403efecbd7cb92b3e60ee4100aed7f42640ffbf84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"combining contracts","u":"/concepts/combining-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ddf7d673c72b450696576d4b8576ce80cc71dc06d20d16268aa5f15d87731474","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"combining of amounts","u":"/concepts/combining-of-amounts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b00dac0108112cd659447608588a5152ae6d6b00233790fa540018ab31af80f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"commensurate value","u":"/concepts/commensurate-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2942800c4769c2036a679993507fa68054541d09d29bca04ad6bbde8cbaa673","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"commercial production threshold","u":"/concepts/commercial-production-threshold/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76da1a7be58108191b863e07a21c160027ba03a50ed4906567d0fc81c85a0abd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"commercial substance","u":"/concepts/commercial-substance/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5eb9a869f8dbb85b659798a9f2a6a7427a6ca16a1d0563b338a9837cea338736","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"commission income","u":"/concepts/commission-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca1ace146e129228d1284f0f9ef83ef9c7157b7acd72a6299093a1c3a27497db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"commission income and soft-dollar arrangements","u":"/concepts/commission-income-and-soft-dollar-arrangements/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:412c12351f39ce175e8185a3f7bbee45ec4c00654d08c8d927b14cecde8cdf33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"commission revenue","u":"/concepts/commission-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8dc4001899b04f99e58c4606ecefcf8cb742d595798ecbb566cfb9e6673229c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"commissions and purchase charges","u":"/concepts/commissions-and-purchase-charges/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:428707b6f01bcad6d661a67bdb864f35b01f90e75072e04fe3ccdfc2544988fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"commitment disclosure","u":"/concepts/commitment-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df99cf94059fc309374a1b80c576849e6d28005a24216a28b0b65b8deee57625","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"commitment fees","u":"/concepts/commitment-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3438ea1e08a1b4979860b5772fdfcf48ed646a9b38843e6357e3939997275dbf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"commitments","u":"/concepts/commitments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e5275ad11a716c1a0fdb6ae3b72ee7d6de7221713a5775a8c112230aff16013","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"commitments under agreements not yet substantially performed","u":"/concepts/commitments-under-agreements-not-yet-substantially-performed/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b0900721995605384541e4aabc3ff0ae757bce3c9b9416903b2dcdf845b695b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"committed to be released shares","u":"/concepts/committed-to-be-released-shares/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61021a2e504d54c8517ebde769a9ffef14a14ba970314ee0cb4458afe19bc1cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common control relationship","u":"/concepts/common-control-relationship/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:522ff0e7ba208e011ea4eb1c7f92d720b0513e66f2bd3cd6672d574abdbb81ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common control transaction","u":"/concepts/common-control-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7c27aa92db05c277ad4ef7231b20f331b6e4b726e9d698f7808b67e440f067e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common costs allocation","u":"/concepts/common-costs-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:412bff4299b879879f1403085050809b89c3db292394d439dc05f67ce167a292","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common interest realty association","u":"/concepts/common-interest-realty-association/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d8cfa2972e41f741eeed205d7341e05f00d4b3acade91474535951b4f7b230e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common interest realty association (cira)","u":"/concepts/common-interest-realty-association-cira/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df8da35237f8f4d8dbeb666ac0d6eb444602386ffa9f8f7a4bb9c378a165566e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common interest realty association future major repairs","u":"/concepts/common-interest-realty-association-future-major-repairs/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb0413a59422a85f7f287bc36a3e2773221a10685507d04749e4b815bf8a9517","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common interest realty associations","u":"/concepts/common-interest-realty-associations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ee9c12b94f2cae92efec6b9599bc772db5fd43b519073bd1dc808bed57400ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common interest realty associations (ciras)","u":"/concepts/common-interest-realty-associations-ciras/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b03f43474f51e1c5618b2b3cceb67ca17349dcd0a03f5dc9e1d5934a347a9b3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common personal property","u":"/concepts/common-personal-property/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d03a34d6fe9026fcb6d2f98be716f5f31f517e85e29e592749c4d8bfcbbc472d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common property","u":"/concepts/common-property/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f5de0fe3875bbfe5053e45fd9ce00bfa229399ab5e56c726e45dbe7026b3099","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common real property","u":"/concepts/common-real-property/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38e0ba6aed758471439286ff6ae92b1b958c1aa5d320a703721139a8c50b75a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common trust fund","u":"/concepts/common-trust-fund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da08d2827a04bc6a0a668775e0a8b400738ab3bebb8b969132a37206a2f94b46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"common-control transfers and asset acquisitions","u":"/concepts/common-control-transfers-and-asset-acquisitions/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75ca475e1e17900ec18fccb7df126d15b752fc4896a9a9ffff8b3d72f997dd5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"communication date","u":"/concepts/communication-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2de639987843b9d263dbc57016e02c619fc43cbe4485d58b1a5d31f95852a69f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"communication date and minimum retention period","u":"/concepts/communication-date-and-minimum-retention-period/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48c4bfe6962f12d95658df506402588860e625c82f9bfdc0477c057538eb83fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"comparability","u":"/concepts/comparability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06790de3577be5a713f09826af3b9fb205efbc164c5bba9582595d9d2a065bba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"comparative financial statements","u":"/concepts/comparative-financial-statements/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55f0d8531edf165cb560f3da0ebba575c627028be10b1c28cd4e0805eaffdf28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"comparative financial statements and comparability","u":"/concepts/comparative-financial-statements-and-comparability/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53d57b8e05e0415f08254c350b9895274faf732537ef19b02d9ee09547ba81af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"compensated absences","u":"/concepts/compensated-absences/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1daccecf981788ecdbeda5d65a78bf0bb6a09a54fdcaac6ccbb105a65087eb78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"compensating balances","u":"/concepts/compensating-balances/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:309e4ff4134efb07ac3a911ab456321867eee53437fcb60bb4414d7ae21613e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"compensation","u":"/concepts/compensation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfd43cfd09d3f9360e63d26d6d81b47c3e5fbfb92f2ab731c577797987a5691c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"complete set of financial statements","u":"/concepts/complete-set-of-financial-statements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:925628399e3d40a91aa4c46b49720faf3fbbef0eceae1c564e596334e29edd8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"complex trading strategies","u":"/concepts/complex-trading-strategies/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34123d0b22ee49c76decffcf266968b3369c7fd198e73b8dde13bc0d62da56d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"compliance environmental credit","u":"/concepts/compliance-environmental-credit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b970fcea5e8816d4161fa308fe104bf81f359ff93aa4adcd3409ec6355a833c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"compliance environmental credits","u":"/concepts/compliance-environmental-credits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d52e56ce490a6a5046861f9bc7d98ee0c2a638b2ae956655077ed255e2ff7fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"compliance versus noncompliance environmental credits","u":"/concepts/compliance-versus-noncompliance-environmental-credits/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dd881885503f97c47465d931366c2c93163456650d78133c39c4213dde47f3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"complimentaries","u":"/concepts/complimentaries/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90dcc6e361a44d185de6929949c2dcae09baa138dc4948b778cf38ed4858b05f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"component of an entity","u":"/concepts/component-of-an-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67a9d9403810d3600be1f426d5e352a411d399cd67ccd9fa654d3930ac28a6f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"component valuation approach","u":"/concepts/component-valuation-approach/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71179545aed3af98ac81e4506149ff812fc6f9c75ade943c438486c70fdd202c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"composition of assets","u":"/concepts/composition-of-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f21fef63395796f2cbf53ec2cf3dde501a806e01488988f7d324028bc1dfeeb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"compound embedded derivative","u":"/concepts/compound-embedded-derivative/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:689fdec8b21676a61ff6a56eed375815a2ce65d46b5b2ea181bc9bc4beaf9f4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"comprehensive income","u":"/concepts/comprehensive-income/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6226cdbe60bdb5f64a7bdb3fe0d678cbee805c5b7341337df3b47a7a404f9f41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"comprehensive income and other comprehensive income","u":"/concepts/comprehensive-income-and-other-comprehensive-income/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f1fda21d02c260fcc09598b0637a773f74605752cb3f5af57e3f2e6beb1b654","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"computer software costs","u":"/concepts/computer-software-costs/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a93428618beb6f8b9ee545dbfcf168837d3b013f7a3d26aa1e5428756b4a81b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"computer software to be sold, leased, or otherwise marketed","u":"/concepts/computer-software-to-be-sold-leased-or-otherwise-marketed/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7621ef200c5251161af81f36aae695bcb15ab78d1245ead8cb2dcbbe4c6447d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"concentration of credit risk","u":"/concepts/concentration-of-credit-risk/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dac5dcab911b1888bb552a9c52f527844f4d00cb283a3342575097c2b9c8eac3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"concentration of market risk","u":"/concepts/concentration-of-market-risk/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76377fd7a1b2f20457c7ad8898998aeabf0d4b9e88b2da49d2540c6fadc7a956","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"concentration of revenue","u":"/concepts/concentration-of-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32fe1373eeca44db2028fa333762306d570f675f57bcc6468ae9963cc59b2021","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"concentrations","u":"/concepts/concentrations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30ebba43ff2138ca06379aa358c0dea0dfb9f614667ef7aae25e0520c2a50108","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"concentrations and severe impact","u":"/concepts/concentrations-and-severe-impact/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04d49326d79d63ffc2cbfac5bc731e2a0f731d26df98c774a4137c6de45cbc42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"concentrations of credit risk","u":"/concepts/concentrations-of-credit-risk/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba058f35419f3e3d69879e2b94918df8867bf14c4f4bca2bc85164bea6f34896","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"concentrations of credit risk disclosure","u":"/concepts/concentrations-of-credit-risk-disclosure/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d3da6948da1036826def118debe5052a197a6271e19c55ddf5d111c71e5ab90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"concession","u":"/concepts/concession/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63f508964137762253fc46ef8ec9610ea526cc354b312c0fd25403edd1853266","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"condemnation / eminent domain","u":"/concepts/condemnation-eminent-domain/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d9811797b70e6d3605004d77694d43a55e58eeb90c4687c91387df637a9053a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"condensed financial statements","u":"/concepts/condensed-financial-statements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:927547e271d8fb83c413bf70f541b209582ffd749dee8a99b471219e3950e048","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"condensed schedule of investments","u":"/concepts/condensed-schedule-of-investments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43020f85478ae27e4063d1430133b01f4dbfbe320a623a67e9a9d658c4daf9ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"conditional asset retirement obligation","u":"/concepts/conditional-asset-retirement-obligation/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9f70a8a3a08ad79726fb884d817f95890872faee9a3c12b971d5e0bd66b5213","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"conditional contribution","u":"/concepts/conditional-contribution/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73da17aa08374206d9b7cc17402a31a86df7582d8e0758bf9ae12288aa34e0a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"conditional promise","u":"/concepts/conditional-promise/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9d4ebee118f6f6da26fcaacbe3a24025a7f918cd42f55dfd4f6d00ec1a1e374","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"conditional promises to give","u":"/concepts/conditional-promises-to-give/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3736cab1ee0fd7f7a267475774fe3963447b6f09f39ac50294022c2e8b8abf9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"conditionally redeemable instrument reassessment","u":"/concepts/conditionally-redeemable-instrument-reassessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee7ebc4f29dda6548a7a62574ec899dfc5d389c0856e48b354171f23420cdd17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"condominium and homeowners associations","u":"/concepts/condominium-and-homeowners-associations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:947626883fdb51f6cd2b68d72f544e0cbb686ecbb1a89d36a303d47714997085","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"condominium association","u":"/concepts/condominium-association/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:332ae111417b57ee52f63e6b13574d269ed7ff8e86ecc06a059f508fb66853af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"conduit bond obligor","u":"/concepts/conduit-bond-obligor/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ddbef40a28681bac0d709219a69f4ef2eb6df8c5de982d32743dcc2add28b988","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"conduit debt obligation","u":"/concepts/conduit-debt-obligation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9ad255d2b423553f862594d02cf419e2c9013ef3b71b46b7f47576f6b1aebbc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"confirmed invoice","u":"/concepts/confirmed-invoice/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a238ccf8b586b0cd4b91a874e3a7c8969fc22c511078aa5e69e5f61b8b82579e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"conservatism asymmetry","u":"/concepts/conservatism-asymmetry/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:204d25bd7b2db04f5acb4f95299aabda996139d2962cea7283a18b6e5f76593d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consideration effectively transferred","u":"/concepts/consideration-effectively-transferred/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9818fffdb76c0cbc529dfb2526a1a35378ff2668bbcc4b9eed1a2cadb1a80776","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consideration including liabilities assumed or relieved","u":"/concepts/consideration-including-liabilities-assumed-or-relieved/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de7dd0b08560db1fa2ee692a70edfd3b4ba51900e34a4780b488752d6b3b832e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consideration payable to a customer","u":"/concepts/consideration-payable-to-a-customer/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e16a54b4a24c1ddc32613d19f585fe55130694f3e6e59dce4c501b8e7ef8326","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consideration received from a vendor","u":"/concepts/consideration-received-from-a-vendor/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a480adaddcfd1da8997987ce5267ba46d371f28c693f6346a33004426774cbb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consideration transferred","u":"/concepts/consideration-transferred/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:814259bb0853eb7470b48dab5ab8e9a0d5d198f71d876002552bb768ceef173b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consolidated financial statements","u":"/concepts/consolidated-financial-statements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbe073691aa63b90bc30baca37d1e99a8fe620cf402dff0039411325c987628f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consolidated presentation","u":"/concepts/consolidated-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df06c62ebcb5c65282d42bae211af005178bb065b86bd2db696d93e595b0fbfd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consolidated tax return","u":"/concepts/consolidated-tax-return/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc0e922685a02a1ad7c0ede69852d4cfc16ddb6f1c6e65fe99d4be10a4f5f83b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consolidation","u":"/concepts/consolidation/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:883b61e8db4b744012d7eae6ffb629d313514264e61c1bd4588f76abd88eda90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consolidation exception","u":"/concepts/consolidation-exception/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab640feb8ab746ac615b7a59e86b1c1b4ad08d9d7c1e5dcb5c0d12b2c15a2f47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consolidation scope exception","u":"/concepts/consolidation-scope-exception/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4adc158361d7f2baad94a31c4136f1a97c861ba9f60c656f2249d33fd99b4bde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"constant level amortization","u":"/concepts/constant-level-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26c25d155d349bda0b514b57c8875c65770fb7d31bfc03eb2cb81abac2cf93f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"constant purchasing power","u":"/concepts/constant-purchasing-power/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:523e0d33f494ab65a276288a54f11c40e2ebc7e742ba48a8d9a20127c6c6c103","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"constraint on variable consideration","u":"/concepts/constraint-on-variable-consideration/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8adabdd1f449d9d1d86db6a04abb021462274e2481595d40a067a1e04307bc03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"construction and operation costs","u":"/concepts/construction-and-operation-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78c3bf444a12cfe4a28aa66b8b0266a1919aeb3901ca60aa4100858748c03a26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"construction contractor","u":"/concepts/construction-contractor/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6db72d9ddd877d791cc989d499f6de343dcc0eb662891fd656f012da92827bdc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"construction contractor inventory","u":"/concepts/construction-contractor-inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:deee2b8add26e70673973e2e9095698a4d09b9a94310207adb22bdb6c91a88ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"construction contractor receivables","u":"/concepts/construction-contractor-receivables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58b65397da31e496c54cbd698ac312700c3aa77f3be470bf28fd585e572965c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"construction contractors","u":"/concepts/construction-contractors/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e275d6c36438d10db893becdaca43090eecf335ceee0e65eb0f541cb7781bef9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"construction joint venture","u":"/concepts/construction-joint-venture/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90e55cf5fc742086efacdcceb07f95ffb0a2323f0743916bdbb4dd38f637bbb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"construction overhead capitalization","u":"/concepts/construction-overhead-capitalization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca589d1df2dbe15806b274ee81ef2101c692a2ea81f063c2480118d2269c1a6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"construction-type and production-type contracts","u":"/concepts/construction-type-and-production-type-contracts/","x":"36 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:783f8cd3ec6010fd369a36093f3e00927ad17279833049682c1843e58432afff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"construction-type contracts","u":"/concepts/construction-type-contracts/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:127454371003c2a058f2379cac0bf2819b6ea37fd822242a208ba4d99db7ee59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"constructive retirement","u":"/concepts/constructive-retirement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:443220bffec8dc7de47532e83c2d1c223df5d03cf3cf2a00f150936c284096a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consulting contract","u":"/concepts/consulting-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd57de0028d8cf7e9343785d3467d0c77c217af5e2d0ce521f46af769eefe763","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"consumer price index for all urban consumers","u":"/concepts/consumer-price-index-for-all-urban-consumers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73188a27b1ec077ade2a550b87fd5f7eb6e0b53f716acef7e4601975357a2efa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"content development","u":"/concepts/content-development/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dea9a017651f034fb8788a07000c8d5bec28abd191189e61cf518329f2c5da8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contingencies","u":"/concepts/contingencies/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a3d3ef099dc831164ce6a2ff157d04c6128e477f18ecb99459ec012a070453f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contingent consideration","u":"/concepts/contingent-consideration/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01856adb609b9d5febb0a3b11340324d62ac17a9d4e44c354ddfbd5c4337041f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contingent future payments","u":"/concepts/contingent-future-payments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:932fa8b8fdfb02593544e3d96edba796f39f7cf996d81692591f52dd7ac62511","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contingent liability","u":"/concepts/contingent-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2b66f8a1d8404d1633799bbb6bf0008d9ad06da063ec8fc3586224966bd327d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contingent obligation","u":"/concepts/contingent-obligation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ed538897ad02aa4e161de19a266b30a53d56bd9ee8d349fadb1eab77f0418ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contingent-deferred sales fees","u":"/concepts/contingent-deferred-sales-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f47114437222a27f6be793d1f5e6785221640074acf88af5b053528ba057c692","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contingent-deferred sales load","u":"/concepts/contingent-deferred-sales-load/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98a0999de90ff23950c028ef45c575359c89b4fe6f2d6b19de49003532191c4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contingently issuable shares","u":"/concepts/contingently-issuable-shares/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63f6e21f8ba40f38bef34d3a79c2d24131d3df58753c960b42a890f79f4c8231","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"continuing care retirement communities and hmos","u":"/concepts/continuing-care-retirement-communities-and-hmos/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:534050c7c32d70d97fe22ea2900446dcbec62d46a8ac2421734ef9b2cd21e070","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"continuing care retirement community","u":"/concepts/continuing-care-retirement-community/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4751f5b5fba7a398c1b99404def9d3b4e76da9fafc78645d372553a3b9a324f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"continuing franchise fee","u":"/concepts/continuing-franchise-fee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:167ab657320c6b620be3ff4aacd6bb76b5fa2fedc179b1fa8f9002b2793bf5c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"continuing franchise fees","u":"/concepts/continuing-franchise-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acf571326d7a82e70e1fe8e92981d65ed579410d60517c359c0402dc99877b38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"continuing involvement","u":"/concepts/continuing-involvement/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44f94ed2b6262088d7390268b78b51328c97530d972700b890d2ae9edcfc9a9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"continuing involvement disclosures","u":"/concepts/continuing-involvement-disclosures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:240d3b9f550635eab50ea859168e1bd6909fed42c14f39fb3e0c571e8a471dc3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"continuing operations","u":"/concepts/continuing-operations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7a5df82771f1d4e43bf8727529b429cc083f7d9530d0505e696451b5edac974","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"continuing-care contract","u":"/concepts/continuing-care-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b243b138b56cd3b0bd5e38e779bb0c3fb80d173391042d53aaf95dd44c1a247e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract advances","u":"/concepts/contract-advances/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80104cec2f147568f500d1bfc65be02698c5bd7c1240bb1f578c8cdf48351523","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract asset","u":"/concepts/contract-asset/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e2c36898fca3072dee72ccc44e2ab668dd38bf57c312cef6395cfa62ea157c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract asset and contract liability","u":"/concepts/contract-asset-and-contract-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e37bccd13dc301d1d8032f23f5e0aba05f60766ed29787aa05fee0b32762f4a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract assets and contract liabilities","u":"/concepts/contract-assets-and-contract-liabilities/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32358fc5d50c932f867494411cf5f1eb01e0c7799454494e94afadd23bb78b20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract combination","u":"/concepts/contract-combination/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:504ef608ee767e582b6c51410bea75d761e82374cee03414c96bdc03fd763f3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract cost impairment test","u":"/concepts/contract-cost-impairment-test/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85c622b96b82208f0a0d94abc4695204cacc3ab5096a85032acd2d88e63aa1de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract costs","u":"/concepts/contract-costs/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64a18b912714bdc223d87daafac86a6ce35f857d3a87a924d6e387386b9c938c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract fulfillment costs","u":"/concepts/contract-fulfillment-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58432141ef518e15fd9fc5042613d0cec660d0f020a9b812bc9807a48425b463","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract grouping","u":"/concepts/contract-grouping/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82a7d5dbdd2d740b59c7295ce5d911b732ca0bb01a5197df4e4d0b08f4a3c637","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract holder funds","u":"/concepts/contract-holder-funds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59a7b2bfcbe9ed06d49729beaf641c0f37bdd465bf72e71b574ee3faf09da51b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract inventories","u":"/concepts/contract-inventories/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31736c7b7099ceab56d771184bef7d0587fb83581d91861b6c42134b33e13f8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract inventory","u":"/concepts/contract-inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:544fd211ee3796444be568c9737cb86da26479d04e48cb8f800c0cd3fc954dfe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract liability","u":"/concepts/contract-liability/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1822b117301a7d17d910b6784f791772e725216c6146410f07f6ddb24573ddb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract modification","u":"/concepts/contract-modification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9698b585589eac204e418f2aa4f8dfb40bea8d5b37bcac2f3f59589f28d083df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract modifications","u":"/concepts/contract-modifications/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e7bf6c42cf567dd3df022e2d7e0d4cc1517d3e63b2147190145552bbc8fa0f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract modifications treated as continuation","u":"/concepts/contract-modifications-treated-as-continuation/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4a14d523e50ef2e866fc668626cb3a350c5f505554c191ea8c0bc99ad66f690","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract r&d services","u":"/concepts/contract-r-d-services/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acc8c9d7b1ebb860895ba814baf872ee6a5cf32dab387403f8aba4dd167c4676","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract receivable","u":"/concepts/contract-receivable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdd3109b9a477ee1709cf010ccc3060c1b76bff9cfc96ddc50809c848532f50b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract receivables disclosure","u":"/concepts/contract-receivables-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:419aea05671997ceb2924bb452d03c59fcbd244af392b4e3a4a79172eb93a118","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract termination costs","u":"/concepts/contract-termination-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f85f9570524f3373d00b77ecd361c9e6b03969894e1acca123475f46e5ce3a57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract termination costs and cease-use date","u":"/concepts/contract-termination-costs-and-cease-use-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ee644dba71cd80ce614047bb62bd2e01bf17555a17e976eebdbbcbe5184392e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract termination for convenience of the government","u":"/concepts/contract-termination-for-convenience-of-the-government/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b7f69c088ad559d94f797efbba8e249a9e64cd51491e5ad728a59f26951ccce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract to perform research and development for others","u":"/concepts/contract-to-perform-research-and-development-for-others/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfce36e6c8ee182b12343374e85ce79e9e2f2871878fa226b91b969c5de51fdf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract value","u":"/concepts/contract-value/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00c184c9e7f0d5a2b846948f5de11b8457b14b068ae2dae41abc3486a7115e75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract with a customer","u":"/concepts/contract-with-a-customer/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:252ea97c08f1870eb8311f2dc4f7bded2fadde3d63a3c846308b56c15ffbd934","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contract with a customer criteria","u":"/concepts/contract-with-a-customer-criteria/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:414930d44ebc90beea6c317f5d83744842caff7643f818593ae53e4396a8ba92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contracts indexed to an entity's own stock and equity classification","u":"/concepts/contracts-indexed-to-an-entity-s-own-stock-and-equity-classification/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f2bb60618cecb81b3c1c478f0345c5de581adc9f0b20aaad968d6cbf060b411","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contracts not with customers","u":"/concepts/contracts-not-with-customers/","x":"36 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:235e9ca58393f4f2a92777939dbfd401af2ec09d9f1348c4237d3582104ccba8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contractual adjustments and discounts","u":"/concepts/contractual-adjustments-and-discounts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:402e6396c90ba688241cadca6a5ae38fc80971e685c45cfc24d659e14defb7df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contractual guarantee of reimbursement","u":"/concepts/contractual-guarantee-of-reimbursement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:830309e5824818316f0b8e94d0acf7a7fc44ad6dc378671187e08383a8f38685","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contractual sale restrictions","u":"/concepts/contractual-sale-restrictions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b858c0589492404ae743e38b369ad1c8515b4a5bbfc6dc6472ed9ab888e60b65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contractual term and prepayments","u":"/concepts/contractual-term-and-prepayments/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44691832aea52979d4ffebb105283a20703b6e73bff5e4e88dcd480aab734542","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contractual termination benefits","u":"/concepts/contractual-termination-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4181db9946f4d8f1ee7fd56c48a53fcc4a6230cc186f9781cf9575207c348193","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contractual-legal criterion","u":"/concepts/contractual-legal-criterion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:226a314583cd11c9cd236fc8808d59eb313f339548fbda6fe4c8ec49cef2f462","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contractually required payments receivable","u":"/concepts/contractually-required-payments-receivable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10b192e85d1059720a25771e953efbc87d62c85f85cb50af147fadf2c2703026","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contractually specified component","u":"/concepts/contractually-specified-component/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0a7ae764649dc53164c444308ab1e069a30efa5cfecf2a11f7c49afb8abd9b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contractually specified servicing fee","u":"/concepts/contractually-specified-servicing-fee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb2a684ea31e9e86da4b38653246a18ea1feec742a19ad18f49956eb53b2a69e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contributed capital","u":"/concepts/contributed-capital/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c17e5255186eeee1a92785ca40bcb9d9e7a6dc9441b7d838d0c5ad22e99b913","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contributed interest","u":"/concepts/contributed-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4500d3f1cca87762d41efe99c3ed1a58b6ac132b842037f179cc85826cdf9ef2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contributed investments","u":"/concepts/contributed-investments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f98673509a14e1bfac1c8191648a05760e25ea1d185c8e0ff1a60b64cc0faf63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contributed property, plant, and equipment","u":"/concepts/contributed-property-plant-and-equipment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fdc03e782f3f5c7f058f52a16b063c6351d3defa41f9b0db2f55c054a7b89be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contributed securities","u":"/concepts/contributed-securities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8557ec5b3760577a29a64139789db4c965bbff41f85bcb948914273c1a39abf6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contributed services and nonfinancial assets","u":"/concepts/contributed-services-and-nonfinancial-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c76dc9736cd80afc39d4ffd705c611b8108d8ba80aca1cc67aead2dca1064d81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contribution of real estate","u":"/concepts/contribution-of-real-estate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b43f54ed07a707a899042cfeb5393371568ec45ce86e86f3e0b787abce63bbb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contribution revenue","u":"/concepts/contribution-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d30fa6db5fb1d76e5870b05da84646ff6dcc7e05aee502c7861f7d880c85544d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contribution revenue recognition","u":"/concepts/contribution-revenue-recognition/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56848f4c03a0ee76308ec679f7d954c5f3c7f4bbd1acd791f8c24e4237fee972","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contribution versus exchange transaction","u":"/concepts/contribution-versus-exchange-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:717f4cbe688fb5b8df88484590657d871ebd9a789d22768971a3b9f296edb90f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contributions from sponsoring entity","u":"/concepts/contributions-from-sponsoring-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:234f92b4d4f9945a18e5538b9495a895736496d84f81dfbab337bff6e9cdaefa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contributions made","u":"/concepts/contributions-made/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f38526f8045715ae66fba4d14086991b118ffe0655a90006d35b34d0170b4b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contributions made at fair value","u":"/concepts/contributions-made-at-fair-value/","x":"27 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc208ae4820b694f8d75cd8bcb3218262e2a84b7561d45423de58b3818a3e855","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contributions receivable","u":"/concepts/contributions-receivable/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bba64e428b2f8e4ac40c1b4b395cad0e607afdbdc9d2f6e47cc8572b1c95d541","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contributions receivable and promises to give","u":"/concepts/contributions-receivable-and-promises-to-give/","x":"20 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9584c6425b01069cae676eb11d9bad2cc255bf770ba1a25a887904e653181a78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"contributions versus exchange transactions","u":"/concepts/contributions-versus-exchange-transactions/","x":"36 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bfddd271b270a08d4dccc8f596755fbe94e6fae3615a4a204a2ce1be3f87648","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"control of services, recipients, and price","u":"/concepts/control-of-services-recipients-and-price/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e1f5bed3dea46e04fa95447952622a828f56eb7fcac66b14135dcf68e699e2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"control of specified good or service","u":"/concepts/control-of-specified-good-or-service/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86393b3b57b196f11e0fbec4f9c0771d2188a853108c4a0b8551b21aef347a18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"control over services and price","u":"/concepts/control-over-services-and-price/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52ef658935f65e22b9bcfd29162e2744ee04a64ee8f0272c5cab56deddccf0ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"control relationship disclosure absent transactions","u":"/concepts/control-relationship-disclosure-absent-transactions/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29df2220e3afe222a1a9cde0331889fda2402983a750557cc1e93b1e600594d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"controlling financial interest","u":"/concepts/controlling-financial-interest/","x":"19 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f488455efe5618beaab60176a16f855fa7486cd42c5d7f06dbb22a0da378bd3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"controlling financial interest test","u":"/concepts/controlling-financial-interest-test/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6deaa47e7da42a89d709da0875021f4e586c982d2888b80c9b7906ec6f45b632","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"convertible debt and detachable warrants","u":"/concepts/convertible-debt-and-detachable-warrants/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0a9852a1d7e36f193ab7fdc22a7833c4567ada2e622b9e4f86e7b22b63afe86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"convertible debt instrument","u":"/concepts/convertible-debt-instrument/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:069f79c36b6ec0e17ec1c8a65e698bd9ef65d6b1139cda2907c5bcce7f16cd5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"convertible preferred stock","u":"/concepts/convertible-preferred-stock/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92c54c3cc54bb1fbfddbf97ee35f817a7bd5ded70bef2e409f55798fb2a88893","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"conveyance","u":"/concepts/conveyance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0de6dcfd1eef539f502e735bb02015927c53b69821db5cb38b4d079453df679f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"conveyances of mineral interests","u":"/concepts/conveyances-of-mineral-interests/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37e5808be3adf802bb57905b93f6af2a32bbffbee10cd4e9a85ced3e1c5bf366","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cooperative","u":"/concepts/cooperative/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b8d32fe731ff8649ce38d0257d3ab4573a14242fae4aaea47a6dcd9ffc17438","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cooperative advertising","u":"/concepts/cooperative-advertising/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62c5e75aacf3d434b6d85a08c8e9d2352ae778de32df260224c12ecb0590ef3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cooperative financial statements","u":"/concepts/cooperative-financial-statements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b4dc38f2f61404d6fe33843237055c92ab806511206897b6236c62883f2b1ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cooperative housing corporation","u":"/concepts/cooperative-housing-corporation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf00a44ab91696dac9b2eb16325aca882029264d09b5ec2924f3ce90e07d5886","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cooperative housing corporations","u":"/concepts/cooperative-housing-corporations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e3b6fcb1d8b4804d844a243f4485a84367c19404fb7dd006976972b43018959","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"core deposit intangibles","u":"/concepts/core-deposit-intangibles/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e68faa40b0c8a023199a34afdec7b101e8b852dc61d023639aa749e65c23b000","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"corporate joint venture essentially permanent in duration","u":"/concepts/corporate-joint-venture-essentially-permanent-in-duration/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:896583d5729acee283560ba201a4a8b2e59e2984749155186c8083ef3556eb9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"corporate joint ventures","u":"/concepts/corporate-joint-ventures/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b93022a73f53332bfb61d5fc6cc63d6e0892d909fc95e55a1c786ad76c59612","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"corporate-owned life insurance","u":"/concepts/corporate-owned-life-insurance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af03b70c605c03ee40cc6d3bf3e44e94c67b8ac2f7c72c2e79a3b982811a53f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"corresponding entry","u":"/concepts/corresponding-entry/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bddc32a2c3f8ee606c3640893ad3c119fcc2799d7f80c8b5ab50f310b6086ae8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"corridor amortization of net gain or loss","u":"/concepts/corridor-amortization-of-net-gain-or-loss/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1317bdb38a53d8874ca5e942715624e2a6eb959731178a7c9b7cc03561eac778","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost accounting regulations","u":"/concepts/cost-accounting-regulations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8854ee1971e6f4daee96e7f01618f8c6d3b68e903cbd15f7384f8201b70feb8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost accumulation approach","u":"/concepts/cost-accumulation-approach/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a853043ab7310ff41b0805f5ccad82a29e6388eb29d4b3bf60fb499f7ce04d8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost allocation","u":"/concepts/cost-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11cd12fef86ab2ae978b3842695f8c4c296583b95ea61e3c8f56e0b80e464c19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost allocation among interim periods","u":"/concepts/cost-allocation-among-interim-periods/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bd3d43c4ce3fcf5ed3c7460f2802bd8483cd3102ef8fd051e9262bfe9435eed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost allocation and year-end-type accruals","u":"/concepts/cost-allocation-and-year-end-type-accruals/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42992df7a5aa1ad0bfe5be155bb6410d62684ab31fe04c3db3625770c5a0a888","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost allocation between current and future operations","u":"/concepts/cost-allocation-between-current-and-future-operations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3279e2dde1a97ea9a3c4143f302b39331df340bd754f9b4c023df8be2c24cb8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost allocation fraction","u":"/concepts/cost-allocation-fraction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38baaa8a55ac2e2fd448a0e2721f0266f89ba8cc44bbeb5062472effef901311","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost allocation to shares held","u":"/concepts/cost-allocation-to-shares-held/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:364690d48cc9f7b865b473b72889809c8e4700d7aeda7e3f7e8f6938cbd3e0d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost basis method","u":"/concepts/cost-basis-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fe46ff86665e118833df000e78025b37e752d32f0308abfd89a1cda4d1922e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost basis of inventory","u":"/concepts/cost-basis-of-inventory/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01d9d25fcd353f7ff4af7fb008f6231b3936436690de189d5d1ea83975321580","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost capitalization and allocation","u":"/concepts/cost-capitalization-and-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79e28a3f699612b80350e6d599376a61b712b58f4b039123929596f36b111a75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost center","u":"/concepts/cost-center/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bbc854dc3d314de025cafb8f1dbe2282bc3e5afdc1d354b503508e43f833362","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost depletion","u":"/concepts/cost-depletion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eebe3112627cf6f4cdc0ba058c0534d40c3ea4909677c5b73c81f195893e1f91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost disallowance","u":"/concepts/cost-disallowance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6721b9cb25cbab6812aac633fbec88ea2c0fcccaf15581a19fc700fd5956d5d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost flow assumptions (fifo, lifo, average)","u":"/concepts/cost-flow-assumptions-fifo-lifo-average/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ec0e1387ff97335028ae4db16d221e7d9dfc8c76b44efc8cbc07a6b5bca21e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost flow assumptions (fifo, lifo, average, retail)","u":"/concepts/cost-flow-assumptions-fifo-lifo-average-retail/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6decf98503eeba1404b02df760dddb4f91d5d66163d9e259aea62aba9dc276f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost less accumulated depreciation","u":"/concepts/cost-less-accumulated-depreciation/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0c6f6bb1a82d3ce3ac85f1aff72a07961cf7b4ceeb9f6505e88ff97d2045d24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost less impairment","u":"/concepts/cost-less-impairment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d5a1b8601e1e0b7709c3673c797bafb6886213a8c11420692a8c658c296af94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost method","u":"/concepts/cost-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a91781b0877a6305b26ea6803b8a87cf1c414198ea6872387fc6ccb297890b5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost method carrying amount","u":"/concepts/cost-method-carrying-amount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7b70bc8fb7013e37e0fb26a569963beeb016c6aa3873544ddf8779d59ce6fc5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost method investments","u":"/concepts/cost-method-investments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f22138a47aae45a408bd1abcadbc69c8590d8a1e36f06888d445857a70c7c65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost method superseded","u":"/concepts/cost-method-superseded/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6aa2738048aa9e6e44bba53824681657227c71bd09200674c515284cc28c9ab1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost of charity care disclosure","u":"/concepts/cost-of-charity-care-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b04d472e128ca24b5a2630c90f6231c935415192a599a42d4ca09464110fb6ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost of equity funds","u":"/concepts/cost-of-equity-funds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:040444b61ce04f6b6982f3ce2f76833ae81756781e99be11ba05a8b77243f1e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost of goods sold","u":"/concepts/cost-of-goods-sold/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ca73a63c267615af1e209d7c7435cd82ec54bc5302970d101b7c613ca2c9f3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost of sales","u":"/concepts/cost-of-sales/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02ac84e8d2ea26bd95a8b224f4a75220c79507de2aa3351e8f239b93fd926737","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost of sales and services","u":"/concepts/cost-of-sales-and-services/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87e094b5b766c2607abb7d82ecbcfe982f3c566d3ee94b61d8dc53952f505cb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost of treasury shares","u":"/concepts/cost-of-treasury-shares/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e928f50d19d54fa6aa7a8b1b599969425b145ef2b89734c66a6164bcb869b9c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost recovery method","u":"/concepts/cost-recovery-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:107c1ef71c5df34aa6a114ffc92723c473c06ffe2c756024cd903ec0f7ab1f54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost recovery of interest","u":"/concepts/cost-recovery-of-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff337c713e1a2e13c0897ac9a613eecad88ab8cfca47b83caa8d7d20954f4ec6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost valuation","u":"/concepts/cost-valuation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b94c5851fc2eebf771985d9501198d7732321ed0da6de97925ea14539e7af3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost-based rate-making","u":"/concepts/cost-based-rate-making/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6c7a76d0f59aacb3180ace442ae5f103b4edcd16abe5708e3d4ba43812d07a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost-based rates","u":"/concepts/cost-based-rates/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9abc064ebdd6c3ae158673b8ef86681309dbe1c450ae11e2cd834705c0613f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost-incurred versus expense-incurred basis","u":"/concepts/cost-incurred-versus-expense-incurred-basis/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fe7bd126478b73d06daee2f246d9db18f156c2bcf6c1a98e78a65e4bbcd4719","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost-of-sales percentage","u":"/concepts/cost-of-sales-percentage/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1acabc3f39871d867ff1bb527c65c2c706c61caf56ed3c571a4a6c01c090eb4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost-plus-fixed-fee contract","u":"/concepts/cost-plus-fixed-fee-contract/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72b6b65191fd242ef9819a45e31a210b044d479259d192dbddb6fad0dcb94697","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost-plus-fixed-fee contracts","u":"/concepts/cost-plus-fixed-fee-contracts/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eac218da4fea31572e5d577f70dc43f703be9b09d9c7a746545e5bcae055a4f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost-reimbursement contracts","u":"/concepts/cost-reimbursement-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92788c69bc22b32d98690695b3a3ef2db30dee61086faef990a81e18ccef4907","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cost-reimbursement-type contract analogy","u":"/concepts/cost-reimbursement-type-contract-analogy/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eaa145db20f350da5d38a537c5e9dedb2a937125e1fd025dda2f562d669f543d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"costing methods","u":"/concepts/costing-methods/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b37dc335f1a5919cd117bd23ecab650ace6eef71b1c1356944f536a4d26e55d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"costs and expenses","u":"/concepts/costs-and-expenses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb860e10ea67de5238e16d5b2865c73a218b0f6aec09f7fc656cb50dee791724","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"costs incurred for acquisition, exploration, and development","u":"/concepts/costs-incurred-for-acquisition-exploration-and-development/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c1c6aa72a382a30752165b9db75e13f140a6c07846cdc8ba969bdd56910829a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"costs of obtaining a contract","u":"/concepts/costs-of-obtaining-a-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:320e6269986a41a8ac42a852a58ebceddc9415ef181ca9be8b189c14aa51e9f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"costs to fulfill a contract","u":"/concepts/costs-to-fulfill-a-contract/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c32d4aeb2dd96b56742cae9ad31f2e3bf9060b7b204ab56ff9b312a68980fb3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"costs to obtain a contract","u":"/concepts/costs-to-obtain-a-contract/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:439d0a2a73395cfbbd19c64a6990246c0831ad87976ca489194a4bba13934046","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"costs to obtain and fulfill a contract","u":"/concepts/costs-to-obtain-and-fulfill-a-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edca905a8791d50747195f5101d10ee8b424af2023419b1e66e0eaea3ccf6c74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"costs to sell","u":"/concepts/costs-to-sell/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40e820bbbb3b41cd134f9220337a51a771dd719365c4ed0b926318778440f962","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"costs to sell long-lived assets","u":"/concepts/costs-to-sell-long-lived-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d47d8c55559b6f6baa67b04ef38a08d7412c0f2d5fe0a48048ea9b73c42f374","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"credit card fees and privilege period","u":"/concepts/credit-card-fees-and-privilege-period/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99a788bc9ecfe56327573ade2305a6a1cd124d6bea14ec007f4283b36c3eb0ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"credit life insurance","u":"/concepts/credit-life-insurance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cea24c6a96493d763db5c0ddcc2af83e122770cd1d9193fc1a60b5af8b51614a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"credit losses","u":"/concepts/credit-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9600df850d139b6136e214056f7f6a69b6c6313ef1a7229fc581b0e11b12d235","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"credit union","u":"/concepts/credit-union/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80cf0ae515bc943f9a770621f561bcf158ccedca667fda24a5e4df2029d2bd76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"credit union presentation","u":"/concepts/credit-union-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04d934dee570e2efdd477c7033d10fbe92affdc705f86eedb8109afa800d08ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"credit unions","u":"/concepts/credit-unions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b10ea4208852936d3138a99694602a6e7270cc2fff34585b09344eed15e179f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"credit-adjusted risk-free rate","u":"/concepts/credit-adjusted-risk-free-rate/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d15c984fdc86c747b35e2733edc9f9836d7d6c1dbdf210b7ed0b14883cd5b42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"credit-adjusted risk-free rate and accretion expense","u":"/concepts/credit-adjusted-risk-free-rate-and-accretion-expense/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cee63b1dae1db5659fe1689c7fea4e7d16bdb97b28b1727841f1c9501e6ae1f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"creditor accounting","u":"/concepts/creditor-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f231311d0a015a3f525b52da923ecb3cec2d1c2e928b6c47740a141f946d300","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"criteria in 980-10-15-2","u":"/concepts/criteria-in-980-10-15-2/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2c33b8fadb0e5a3dcb613855630f4bfbf4e88b1abb8ebb1da551f082d9375f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cross-currency interest rate swap","u":"/concepts/cross-currency-interest-rate-swap/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cd8aa1f77212ce80950cdbd5ee94c264df2bd64a0b9c93c05b9fa7a7caaed65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cross-reference guidance","u":"/concepts/cross-reference-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a066422936874af7a708ea8ee256807d979af9fcc947fc0d58802c3a0b8e911","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cross-reference shell subtopic","u":"/concepts/cross-reference-shell-subtopic/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:649084fc6bde3803b0f9684589d8f9de72dc446f146e4221c18adec5f23c36ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cross-reference subtopic","u":"/concepts/cross-reference-subtopic/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cac2ef782bbb1d803a0cf91ba68f37c5e4559733f6726dd46da02eb2cd53c5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cross-reference to related details","u":"/concepts/cross-reference-to-related-details/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2992c574cd091a2dbf9c93d00371b0d2240e8978c2d3ad467a109fdfd805c202","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cross-reference to topic 505","u":"/concepts/cross-reference-to-topic-505/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:851c356fb7f1fd3e23b04301ddb466220a668a1be938d4b4a3b0430f5927148b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"crossover refunding","u":"/concepts/crossover-refunding/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e36cd5702fb93e060dd5158634933990c7aa85c4beafae0267c73ee0f34ecbeb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"crypto assets","u":"/concepts/crypto-assets/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcf68a103e1052cfa89fe7458735145140fa10cd599d5da4c56837173565bc36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"crypto assets measured at fair value through net income","u":"/concepts/crypto-assets-measured-at-fair-value-through-net-income/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90f3f968722d8936abc6e4092164d26fdcfe28a156df6a4fd7666513c8970008","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cumulative amounts since inception","u":"/concepts/cumulative-amounts-since-inception/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3567cabde9a630661dbaf6e0a672c6e039fd468cdd2b55debdb163dca9e7d617","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cumulative catch-up adjustment","u":"/concepts/cumulative-catch-up-adjustment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23c0b606bea5d57440de2d045a8090d1ed8d98d59300cd76ceb920a500c2d7a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cumulative preferred dividends in arrears","u":"/concepts/cumulative-preferred-dividends-in-arrears/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7772a185132746bca849d10a33a35f51fddc3355ceb8ce3c89bf4670edd4d0c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cumulative strike allocation","u":"/concepts/cumulative-strike-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b2a4a2f02db6b0b743dd0f72cf4257950f9c0c97e751aba8d612cfb9bd61f5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cumulative translation adjustment","u":"/concepts/cumulative-translation-adjustment/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc6c79502b6bc2f29a3e4527f3a65c0690f116fc9da908687c03d26bb4679a11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cumulative translation adjustment (cta)","u":"/concepts/cumulative-translation-adjustment-cta/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1760ed7fdc59bcc3ff7a9618a198bd17d5ea163f6b15538b194975c06d52508d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"cumulative-effect transition adjustment","u":"/concepts/cumulative-effect-transition-adjustment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:067f77de2a1225d5fe8a4f2da3716ce89b604664cbc1831bc7d31d361d2c7873","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current and noncurrent classification","u":"/concepts/current-and-noncurrent-classification/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b99616d4fc5b4690ecd5b4ed7bed3c4badb32601b2ea6147050ecb7506db6c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current asset classification","u":"/concepts/current-asset-classification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ed7b9dda18dbdfaa0aa4dbec3cb51e90291e8aec066f4ddd047c2c8d34ebadb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current assets","u":"/concepts/current-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f1845c388ad21c6f1ad2cf4a066c3a923c978e97d5345601d6c71dd65fe1ddb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current cost","u":"/concepts/current-cost/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8058d1ea52b1aba01a03dbc6a581b2010938ee0faaf5a3cbd94fb263afaf4628","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current cost of mineral resource assets","u":"/concepts/current-cost-of-mineral-resource-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:973b3c2cb5227a1ff8c17bf7c5ad96bb2644b814915598681fb8fd98aa2010ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current exchange rate","u":"/concepts/current-exchange-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a3f96216b621e0c77c8635886f05aa040015db01a00cc30ca424983c2b667ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current expected credit loss (cecl)","u":"/concepts/current-expected-credit-loss-cecl/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dab30cee6d9027e651b3b63bf217c9b1f80f5c17cc16442d3cd7378d353bf73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current expected credit losses","u":"/concepts/current-expected-credit-losses/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51fa0fd25ddcc83ad4fc4413b4f089934829c6d9fbbb336aceaa45d78c80f3f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current expected credit losses (cecl)","u":"/concepts/current-expected-credit-losses-cecl/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51dc73c5fc56b1ccaf255d114c97d70c186756a431a770397713372dea30c545","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current liabilities","u":"/concepts/current-liabilities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdf288b1a7229c9ce56a9025ad27cec700c922ed05e2f3d86b81d5ac14f17bad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current rate method","u":"/concepts/current-rate-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3ac1374e644884a0b0a32fd47fb5dfa5e63cd6b581748b7609117067983b624","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current state assessment","u":"/concepts/current-state-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7fda03ca7f5e837c3a353df45ca0cfc6aab334769a223452c8ed9502cdbe3b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current versus noncurrent classification","u":"/concepts/current-versus-noncurrent-classification/","x":"12 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bd29bad2d2c152bda052321e8ebc67c72c399c68a0a64088b8a840d3b5d00a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current versus noncurrent classification of debt","u":"/concepts/current-versus-noncurrent-classification-of-debt/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fc0c2b66fcb5d56858cb740556e584259a85f4c3b4112787ff35e0e94e337d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"current-period adjustment","u":"/concepts/current-period-adjustment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc077df6ee896a77c7eed171e1aeee30a24068e53e24686ec3fa65fdf1e8ae9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"curtailment","u":"/concepts/curtailment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d43ad2a85ecc0d1b4b3d6f9913013a24b4cd4e546b21a56426439199bad6d2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"customer credit risk adjustment","u":"/concepts/customer-credit-risk-adjustment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00716029d70355e3a995adb59bc3f10a526f504b36361591bc7e3f63ea8ba959","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"customer incentives","u":"/concepts/customer-incentives/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e1783ea655415c7c3f6e378f0005512c00fa82f223be1c0b2f650b15764514a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"customer specifications","u":"/concepts/customer-specifications/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0d586da6b352581b1945ac9334166937fe2ef091f6990e26bce5c98b8bc31f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"customer-funded jackpot increment","u":"/concepts/customer-funded-jackpot-increment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6122bfb269e433255b84a72941bc49180aaa190f1f93264776e8494752b51e90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"date financial statements are issued","u":"/concepts/date-financial-statements-are-issued/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39d4c5b9d1191cce6828e6e41555bf80b061b5db7ddad6f2d6612c0901c38b02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"date-of-evaluation disclosure","u":"/concepts/date-of-evaluation-disclosure/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29f5a649ef6c59293bde38eddb5772858be363420d5885096f576cded1ca92f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"dated retained earnings","u":"/concepts/dated-retained-earnings/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cab295659d28fb8915b38698e9f31608e167a506ffe043040461e5e60bba4cb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"dating of retained earnings","u":"/concepts/dating-of-retained-earnings/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25c982a473fb2780a6252acc37be4a023bbee2f40de209db2debb68eeb559326","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"daypart","u":"/concepts/daypart/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67c9d6c6399cb2721ec91d6dd371c894ef452a6d669e5f8bb55a242f16caa3a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deaccessioning and direct care","u":"/concepts/deaccessioning-and-direct-care/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ac7258472abe91186cf7e430ef7e6c0ef2ea09b33c8b2f03d59bdbb9fc5470d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt and equity securities","u":"/concepts/debt-and-equity-securities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fab74b23e6f9cebc41d1184bcadbaf81f6aac8b66ae1321272bcf0f6db2e6754","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt conversion expense","u":"/concepts/debt-conversion-expense/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c95b6f314ee098af6868ea99a95d2ba63e15b4a226638fd873839f60283dec02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt covenant violation and waiver","u":"/concepts/debt-covenant-violation-and-waiver/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf7705bfaec4bc3ab192256aaa6cbcdc2d4ec061ce0f54c82d735c4202aede32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt discount","u":"/concepts/debt-discount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a1bd1edada0dea5bae35d982ddd28ac1929856e1f6acae8ab14aa1cfd600580","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt extinguishment","u":"/concepts/debt-extinguishment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec147311ff5b38e5e1e3a3e01c421b617b032829e9fef27d970a8289422fc7d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt extinguishment gain or loss","u":"/concepts/debt-extinguishment-gain-or-loss/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb05085c521a09af9c20ca8de59cce6ece46aa269422a9617252b241c65bc614","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt forgiveness","u":"/concepts/debt-forgiveness/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53a2a7518dfa3bbc95915436a9cb99ebc7100619cf37f3e818b90c140f060214","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt issuance costs","u":"/concepts/debt-issuance-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d848cdb883b557757bccf70945926f8a7fad7ed9204461b8cda4f914213bbcdd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt modification","u":"/concepts/debt-modification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dee00d58c4c5406cf2cb5ccbb71f33226158c9a479a189c4b0a6020f498ddc59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt securities","u":"/concepts/debt-securities/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:794e90c216475038a64335b36d14613cf45489b108386fc8935205eeafc6329b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt security","u":"/concepts/debt-security/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:843525b725d65b40a9784835aeac0c6815036b11c1965f0fe88a18cede534347","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt service shortfall","u":"/concepts/debt-service-shortfall/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58640f8f2b3faf2fab1fe5626650528404656a2b5ff319e0a06b35d1286ebf94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt versus equity classification","u":"/concepts/debt-versus-equity-classification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b0212f9db6b13760dbfaab666baa24b9b2db4b211b5798152198d2c0840a595","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt versus equity host","u":"/concepts/debt-versus-equity-host/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:677a3942a734c222abca0ecf0e9646044e14939ffcdf345e39542888a6972164","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debt-equity swap","u":"/concepts/debt-equity-swap/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6702375ee23df54c00be5a569ef5e1554ef7d20f89da2ef4373c7c59c4620b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debtor financial difficulties","u":"/concepts/debtor-financial-difficulties/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96b154645f546a7037baa92de325c04e05bff9b42af3743dec7a94f97c6fb64b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"debtor-in-possession","u":"/concepts/debtor-in-possession/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77318f2b305a65795833b2c774990e598ed21369929d683e53793cc110f46a80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"dedesignation","u":"/concepts/dedesignation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95cd99bfccee82e6c1f595b97278bfee9e9549e3aaf72c67d1732a1d9b04ce1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deductible temporary difference","u":"/concepts/deductible-temporary-difference/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:385fdb3cbd7677a0bf34b4b61bac7955433a205a6acd49c925dcb2f388152e63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deductible temporary differences","u":"/concepts/deductible-temporary-differences/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c34f34b434d95039af6f710d05f1c22d929948c8db0379c1fb9806198d523de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"defeasance","u":"/concepts/defeasance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad21ffef1ff6d936caa63ba7e983a0f75eacb9c92093c8703919cb18186fb0af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"defensive intangible asset","u":"/concepts/defensive-intangible-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb2314d4c7eeaffc0a9ee041e29cf894227ee78d1fe0753a98f4e8df44a31996","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferral method","u":"/concepts/deferral-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:224fc34c2dca6d2a1a409aa8e0158abfc404fe99fb5d18733330fb033cbe1923","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferral-recovery period","u":"/concepts/deferral-recovery-period/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edf6aa22b6829760f62fc518f1bab875e8d50c1df83c906ea97f187d242bc822","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred acquisition costs","u":"/concepts/deferred-acquisition-costs/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:771a431a64891afe691baccd3583f981fb65fa6da31fe9f6ddc904af05eb654f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred acquisition costs (dac)","u":"/concepts/deferred-acquisition-costs-dac/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac0d95db2e591807a02224f3338637231bdcc63787d4662c7922249d8f2b3977","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred charges","u":"/concepts/deferred-charges/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:970e1c3a8ee86859292f6022b23e0804ac686309d140e6104f6430062b38957e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred compensation","u":"/concepts/deferred-compensation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1957e4808a8d52e762d72d45ebb5b3106b34da7872894f6195c5019274094db2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred compensation contracts","u":"/concepts/deferred-compensation-contracts/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bbc2d47cadc48156a925e8fd5de3a211597e061e22c8ae9892f2ca918a43e09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred compensation exchange","u":"/concepts/deferred-compensation-exchange/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef7abe53c5917600be4067de9ae0a9be660ea2ca782d651d90f66fd616dd8d3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred contract costs","u":"/concepts/deferred-contract-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e59a25ec11cc17381dbbd1a188c5330af11b70da6b4e67062dfeba7e202e9f92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred cost amortization","u":"/concepts/deferred-cost-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65ba5de4253fce67fc0147ee8df3d7dd400d0cf4dda4955f5cbd28666c6f252f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred costs","u":"/concepts/deferred-costs/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de1a792030321ed9ca5e42818e6110f867f8e3cdfec482968fe1b1d0a1902c60","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred debt issuance costs","u":"/concepts/deferred-debt-issuance-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:943124dae236798532f6fb133a9cb65bdab1f1bde5c9eee54b2f323411aab761","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred gain amortization","u":"/concepts/deferred-gain-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:581c57e0b403d20ef056a4c815ebd01e04f75b27f27e503aa1dec745a2029aae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred gain on sale","u":"/concepts/deferred-gain-on-sale/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b18fca2bd54a221726ec2ca4bc1d22425661cb3a0c666afd03948e8b6424dc0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred income approach","u":"/concepts/deferred-income-approach/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3aae6027d05d19ae58d63ee6d0997eae751b4948c4e5583f526fe3bb457f516d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred income taxes","u":"/concepts/deferred-income-taxes/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98d0c062e994e04ee4d1dfa041dae9968dec9e0765171db1dc7a4deba35bec3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred pre-planting and accrued post-harvest costs","u":"/concepts/deferred-pre-planting-and-accrued-post-harvest-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c094c5151fd3f1c2361f5dc4769756862dd05401083e57b35ee57fc7ab11da2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred profit liability","u":"/concepts/deferred-profit-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35731955227fba4dfd626f226820b0ce157b9f44a55e42a300e93948c9200952","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred revenue","u":"/concepts/deferred-revenue/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b17199feb5f75c11679f979221719f2ccb176e418331ace37303653270545a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred revenue (contract liability)","u":"/concepts/deferred-revenue-contract-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c67fc337c9b9566e775319083095b1c2b5c83fe53633c545b692c41b7d65097","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred revenue recognition","u":"/concepts/deferred-revenue-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9acea5c0ad184f6dadaca6908936395e8d42956090fcbaba1218de0d1c87e0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred sales charges","u":"/concepts/deferred-sales-charges/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:336066fe5a02d55dc353eb90e821375efaaf8495291a6b7880f6a63767f4298f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred sales inducements","u":"/concepts/deferred-sales-inducements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8421110aa213f53f2164138e64d8bac7150f3614b583576421769ac8f5d9112a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred tax asset","u":"/concepts/deferred-tax-asset/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:793dc3b29a39f13a3d273f267e797358b82e0c2d28d36f0623355738a3a8a889","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred tax asset on compensation cost","u":"/concepts/deferred-tax-asset-on-compensation-cost/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41457295db360f36b1800ae40d11ffc076376bad3037cb33f5fd22635a043d53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred tax asset realizability","u":"/concepts/deferred-tax-asset-realizability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c01320676b5df75d6604c07853ad9039736f7eddcab603ca2aa9761c2cb16f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred tax assets and liabilities","u":"/concepts/deferred-tax-assets-and-liabilities/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f813f2f5a5bd759b659c2019568ce55f7f6c7eae8bcab0ea44a56d4984f25b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred tax liability","u":"/concepts/deferred-tax-liability/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c463305a25902960d4076c95ce3fe87c59f6fb99010f02107e7f13d1f9b7f22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred tax liability recognition exception","u":"/concepts/deferred-tax-liability-recognition-exception/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:808fa7df5fa4fd08c189fb19b6f3a44457bfae769bde92a0df86e05c7458f9b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred taxes on leveraged leases","u":"/concepts/deferred-taxes-on-leveraged-leases/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba3e3544f35d19e06bc267db42315b2a0169d59d8950bd061a7631f340c8277c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deferred underwriting expenses","u":"/concepts/deferred-underwriting-expenses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd5f549a9a2df9960d174c9e9951f5f625028eb42fec765533c4b9b2c421ff6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deficiency payments","u":"/concepts/deficiency-payments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9fc183f6870a29932dfefc25431acd6dcf40050fdf7afb1ae2ba2f1f4bb175f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deficit in members' equity","u":"/concepts/deficit-in-members-equity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8730c94e784cf06e9ef44403e00ee6b20349483e3cbb732243453bae5df853d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"defined benefit pension plan","u":"/concepts/defined-benefit-pension-plan/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73ac847b902a83a0336fc2164894562a341d5ec9ed1eaa62a43dffa63b4d6d8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"defined benefit pension plan financial statements","u":"/concepts/defined-benefit-pension-plan-financial-statements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:050bf99c10f112aab4ffffaca8e6d38c7ac83cb3b76d1167854c9753eba9e43a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"defined contribution pension plan","u":"/concepts/defined-contribution-pension-plan/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e0638b676a68f34c6fc2381fefeccda420d9a484be93ce7c6d80b338bf98af4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"defined contribution pension plan reporting","u":"/concepts/defined-contribution-pension-plan-reporting/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce6ae15f8d1b382c7782dc4bd9e77bf4d0614c0fac582cf0bbf682125348e34e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"defined contribution plan","u":"/concepts/defined-contribution-plan/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f104e45d36df6c8c00f05bc99929f178293dad16d5d3aee1ac1e744eb8ce6dd4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"definition of a business","u":"/concepts/definition-of-a-business/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a20756d83b4c34912136212cd367ffc4e742c73a70684ef72357084ce5592a29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"definition of a derivative (underlying, notional, net settlement)","u":"/concepts/definition-of-a-derivative-underlying-notional-net-settlement/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81577dcec4e7677312fc56e99f8c3411cadc9fc84bac2bcb23bdf56b0aaee3bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"definition of a derivative instrument","u":"/concepts/definition-of-a-derivative-instrument/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:097db30446a6102d94744042c40061735d67812bfa1d84b1e5efe521da7037e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"definition of an asset","u":"/concepts/definition-of-an-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36e2335b63427eca9cc1bf7da9bdd42b03035a7fc0b56c56d0c0cdad1f01f15c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"definition of financial institution","u":"/concepts/definition-of-financial-institution/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf7431eb033d827c14a140ae336fbd041e2c8248852082d84ef2d0c4bf9c81e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"definitions of mining industry terms","u":"/concepts/definitions-of-mining-industry-terms/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5273b517d0ed7fc32177c40843028967bae55d4f1ac3d457ec410119d617427","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"delayed equity contributions","u":"/concepts/delayed-equity-contributions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4aa73a5425705d596e616995951904862ef43a3f9cd2136460d9ad39549e065","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"delinquency periods","u":"/concepts/delinquency-periods/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8370270201f21c72091f0308b59c8c14b5ba5fc1fcf7bbdb32e4e0483ae9b27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"demutualization","u":"/concepts/demutualization/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1484a73dfd7ca14ce018de2d71d0166c76438d87b7ea115dcea106f7b15aacd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deposit accounting","u":"/concepts/deposit-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:039449f97ed3d8db63a90c5403fa73cfb76dd1b84be0ef60f2e77eba46ce8f85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deposit float","u":"/concepts/deposit-float/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6326c0fd65e8061ccb226d5e5afb2c516e0380975ae951974b7d2e569aa3e436","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deposit insurance fund","u":"/concepts/deposit-insurance-fund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ae3d95e2ca5016270fd9cc2fb7eebf36863cfc2de5f4de4a1b859757674c24b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deposit insurance funds act of 1996","u":"/concepts/deposit-insurance-funds-act-of-1996/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:639f6fd62354d3b055eda2869ed4a7d21698799533ae902f3cf038be4c9979a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deposit liabilities","u":"/concepts/deposit-liabilities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:719acb8f2da3735389fd81725c53684609a1632f773ee39f6b6a11c22b26130a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deposit liability","u":"/concepts/deposit-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13bd772acb4f5620f6596e7bd5138f3fb9be1756c67b3a66c1936410da26f889","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deposit method for insurance risk transfer","u":"/concepts/deposit-method-for-insurance-risk-transfer/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5bb9f330bda5116dac9517d473db1fdf6b56a120754da5307d168eb46148688","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deposit method of accounting","u":"/concepts/deposit-method-of-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7de889a80394770254b316b7a28bd4792e29b415a3c6ddb13cce6b2a27c75f14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"depository and lending institutions","u":"/concepts/depository-and-lending-institutions/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52b716f1e0a01199df8a9d9419b27e0f19ab583083fafc2ab1f874a3965f205f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"depository institution","u":"/concepts/depository-institution/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bde4693d3d61abe5642ff168f37012609dc1ba61cd107aec890cfbe529ec823","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deposits","u":"/concepts/deposits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a79d9989289722ba84f6f73dfd075c3ef1a1a7645b75a27a45d2c2eb0605b78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deposits and withdrawals","u":"/concepts/deposits-and-withdrawals/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a58c629c64be9b775be0828e110123724213b7403930ca02eb871e1816958888","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deposits with insurance entities","u":"/concepts/deposits-with-insurance-entities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24b3b1e4df2540e65c4bc1ec73a3ef414270d25a68c05c7856af5e6a2a4e0c0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"depreciation as cost allocation","u":"/concepts/depreciation-as-cost-allocation/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7da36c96153c2be3bc5b31818499631bbcf5c4e97a3f6d71d51bde10efdd8fcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"depreciation method","u":"/concepts/depreciation-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd75e0bac49248153116adc67aba4cd1d6cfa92eb70a954e93e455cede677dda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"depreciation of common property","u":"/concepts/depreciation-of-common-property/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eaeb643377e008884f61dfb904d575b687085ab9fccd53d388c2ae867dbda92a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"depreciation of long-lived assets","u":"/concepts/depreciation-of-long-lived-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab76d77e7873bc3584f84d05b508a81efd837b1283840f87ed2f4074fc04dffb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"derecognition","u":"/concepts/derecognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02c54581a96e312cf9bcd722fa7759b84daa7b24c252117c9839be7407c0324e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"derecognition of nonfinancial assets","u":"/concepts/derecognition-of-nonfinancial-assets/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b398632a3d07e3352f14e9daeffe1f3349ff3e80b0ebe52c6522755506acfd7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"deregulation","u":"/concepts/deregulation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f56cd409d633691476daf8c068f75e1563b824ce65e7c20c94134818b9ae74f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"derivative definition","u":"/concepts/derivative-definition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2477d90646688212a24d11b2215326317e47822598e1d1e5da157f8023f92ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"derivative instrument definition","u":"/concepts/derivative-instrument-definition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7512c1893f14f32c036c5c211dbbc79210dd42f10e2f972096208f3cd3ee0b0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"derivative scope exception","u":"/concepts/derivative-scope-exception/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ef9b79f3c1d98f841668a2fcfe6454711b869d74be307ca0fcc70027dbd1cd7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"design and development costs","u":"/concepts/design-and-development-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c0ab7e04e09ab84d3d78cec1904658088f4fee27076adad2592c48746e4c259","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"designated funds","u":"/concepts/designated-funds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d193a96eee5c7e8ec0d37793cff3ed5b726c0658dbbee20c3b45e7b08c61c4ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"detachable warrants","u":"/concepts/detachable-warrants/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ceeebee27f26783f5dd0fd0aa44d8a1d542ca2528c7fde2c33de2e09970c575c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"detail program design","u":"/concepts/detail-program-design/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ee9227f67391572b38cb6e541b53e9c104d3c6149a67d056351e0d0c7d9cb73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"detail program design or working model","u":"/concepts/detail-program-design-or-working-model/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64b9000c99ac482bf25d578aab690ee8b00d2f830fe3694e1100566891d8a13a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"determination letter","u":"/concepts/determination-letter/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ff46ee10db6dc3f0fc285f955458facf3fdd7edff625504a981f5aadeacc371","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"developer services","u":"/concepts/developer-services/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00c2e5bc53dfa6e33465b7ad94dd08b3ca3ca120e30c5f9ad9965b176c594751","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"developer subsidies","u":"/concepts/developer-subsidies/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a7466b231bb1d20f604bf41f4e2c1d0be39b5053be35c7b8f4b3a48a377e8be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"developer/seller","u":"/concepts/developer-seller/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a1b254a1d7c7b47eb796d3e660267083e3abbddd6e934c4841c91974a9431d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"development costs","u":"/concepts/development-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc8fa54178d17cb210e338f8d1b50a591fcbdcbda02b3af0fc001e0d68f2251e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"development costs of trees, vines, and animals","u":"/concepts/development-costs-of-trees-vines-and-animals/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5beea935286c3c630a43f992ad2a8510156b370230d935a1313567d16b24d5d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"development period costs","u":"/concepts/development-period-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24bffd48443464f0e8b47c3c9071523374dd892975298bba6da1e7137bd6860f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"development phase costs","u":"/concepts/development-phase-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00c0734a6a477608a994a8445836aeea45e10cc27d9b5d8d36d2fc518d3d9eae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"development stage entity","u":"/concepts/development-stage-entity/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93cf431b90211d571945306a2d4c7f800043a624338cbfb44cb01d58190699da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"diluted earnings per share","u":"/concepts/diluted-earnings-per-share/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5032b04781a6c48d8cd16947f3cac5770efb2b2a68ffceecb1d7e316649cc23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"direct and indirect effects","u":"/concepts/direct-and-indirect-effects/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b38d011a3f7cacb9af04dfa27fc064a58ead8b1d3e327b9abe976accd9cddac8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"direct expensing method","u":"/concepts/direct-expensing-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecb148b3c1f083030490c08e4740337b9f2b2627ddb82bad97def27a06c5be60","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"direct financing lease","u":"/concepts/direct-financing-lease/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd990ad372372e2da6b9998665a748cb8548cd525f4b8a64831224cf52174626","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"direct financing lease principal payments","u":"/concepts/direct-financing-lease-principal-payments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34706c152ac76b9cb2306822b9823f02944523d9ace87772f47027d002cee0eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"direct internal investment expenses","u":"/concepts/direct-internal-investment-expenses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59c7db2c291c47024d979cf37a3cf9cb75d9e53b5891a4d291c9b3098278e50d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"direct loan origination costs","u":"/concepts/direct-loan-origination-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e81dd6efe744c9d21ced0c53e8798daf30bca3173637a68e3f2cdab9cf8b2f1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"direct method","u":"/concepts/direct-method/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5de8f84a0add0f4be332e12bc05c3b1bd590dfffb7ab00163e95170b52b99a81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"direct method statement of cash flows","u":"/concepts/direct-method-statement-of-cash-flows/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f45e209266295f4b40949df590c788d04532623bcfe779878b5f4158e4b177b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"direct method versus indirect method","u":"/concepts/direct-method-versus-indirect-method/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3182eed35d43df1ab11e393cf07330d37a33483d4a96e3a9b128b7c228dcb81c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"direct-response advertising","u":"/concepts/direct-response-advertising/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cfd9d75b8f33f6fdf8788b142cba067ca1a75898076e514e94e16145a6fd4ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disallowance of plant costs","u":"/concepts/disallowance-of-plant-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a484cbba99750f8223ca31a78f783f6f9cd621b2a2b6bcf11db4ec60c3972a71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disaster payments","u":"/concepts/disaster-payments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:095bd3c9496e11ba3ceedb173d8857425b5e9ced90aba1b84137021ef0cebeae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disclosure cross-reference","u":"/concepts/disclosure-cross-reference/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b01b046594b6aced7a03c6b42a69bcd8c60bb5c594ab5d2d43b1ae8696fa908","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disclosure in basic financial statements","u":"/concepts/disclosure-in-basic-financial-statements/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48e954f143181dffa51b1098909dfa0ad2cc046566aafb64a54d9fe690bda5f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disclosure of commitments","u":"/concepts/disclosure-of-commitments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdb88ff0749e4d912310588ecaaf24f47c69753e31934ad69a91589e38d40965","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disclosure of total r&d expense","u":"/concepts/disclosure-of-total-r-d-expense/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a432209ca733e6c10edaf12c4076e261770d7cf356b98c8f35b21d5e0400b0e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disclosure of uncertainties","u":"/concepts/disclosure-of-uncertainties/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba7ce84e16ad01b13183539ad6ca12f79c7b809a3d69750055393bbef430a38f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disclosure requirements","u":"/concepts/disclosure-requirements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:411d941d78da01ad8a6b5433964024db9a59ff639c3b2888a18a93f0ba556032","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disconnect and reconnect costs","u":"/concepts/disconnect-and-reconnect-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9971441822950f0fe6253dd1908e6e17d6437b9d310aa93deca25402856341e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discontinuance of equity method","u":"/concepts/discontinuance-of-equity-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9339df531a5c4a6255802f6d75334fa93df28482c15a11d1748533018e8ed4ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discontinuance of interest revenue recognition","u":"/concepts/discontinuance-of-interest-revenue-recognition/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af96c4f623f8ea1ffddfd58c289360ed56333975ef644d8e4877d30e522e16e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discontinuance of the equity method","u":"/concepts/discontinuance-of-the-equity-method/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78df6e8d979a8b8ec90338d8d306ba2e18c2f10db511d77dbb053b7fd9940c90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discontinuation of rate-regulated accounting","u":"/concepts/discontinuation-of-rate-regulated-accounting/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fab2d7f1bca313fcaf8f6ab119d99d93b07a6ac7300dc4c671ca847aacbfeed6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discontinued operations","u":"/concepts/discontinued-operations/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53f1826a321b439caed2dde63d6b41564f9aac3a39e0bf6a2d4a9ee683329e12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discontinued operations and strategic shift","u":"/concepts/discontinued-operations-and-strategic-shift/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5218a3ee8536be9766f122cbea7704fad07d615feb304714b0ac85f62b429cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discontinued plan","u":"/concepts/discontinued-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c2e16aa718bdb52e9ac55b07973283742e0ab404423520b85c496d8606e2b32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discontinued reference rate","u":"/concepts/discontinued-reference-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22ac715237c167297eecb237f8b181983cd25a8b063b9bbaa90b7168d71066f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discount accretion and premium amortization","u":"/concepts/discount-accretion-and-premium-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db50827bc99cc96be0bb530efe7d0939aed2058d56f2cb6b55893dd97c06d879","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discount amortization","u":"/concepts/discount-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:570fb0f418bda5ac4191932758a4455818baf1b79d0857f46af3192774bb658f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discounted amounts for receivables and payables","u":"/concepts/discounted-amounts-for-receivables-and-payables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e7fc19de80ee62982d0b97f7863c8f2101d59a769305c5a67ba357c259da745","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discounting of accrued claims","u":"/concepts/discounting-of-accrued-claims/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f394a9cea50f738f89e0fae92a5789e075ec28b5a61203e1c55b9d91de83d416","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discounting transition","u":"/concepts/discounting-transition/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2140ffdb1479b0f75d7b71c4be90687ef89aa407713d81ac41cbd5cbe8cd6c87","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discounting transition for derivatives","u":"/concepts/discounting-transition-for-derivatives/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bffbbb68de1aa9aec319aa27e46d05a1e90e85911517121f48cdaf8f447b07e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discrete items","u":"/concepts/discrete-items/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf6ae59e9bb35b162213e512a684972b9c672892676f6dc18850cd1959e1ef1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"discrete period tax items","u":"/concepts/discrete-period-tax-items/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:157f774fb93eb12b033d68f4e8193b2ddbb000bcce7c13d48f85e36fa7da594e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disposal credits","u":"/concepts/disposal-credits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:545746254e9331c21e5ff5c430a728f7731f8f5fd566dff82d6c457a715ea0c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disposal group","u":"/concepts/disposal-group/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53c0ad0d34b04a07b9e172409086688b7d60a3c45c2de2a7d0327a62168256b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disposition gains and losses","u":"/concepts/disposition-gains-and-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c4e3e5f419c4d277c9d0fd946e99bb5e8f31873435acb45646efa2c32986137","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"disqualifying disposition","u":"/concepts/disqualifying-disposition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48ff4dbd79cee8e1503bbac7ccf96fd929fe955ac4eacd12a93f95db4b3e54c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"distinct asset","u":"/concepts/distinct-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d67b33470979be320afdd4113c816a8672b514ce88cd19aa441f288f6e75296","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"distinct good or service","u":"/concepts/distinct-good-or-service/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b96b4b1703794bd4937ca58455caebbe22825a2b8ac858ac40c9fbc7f7c04c70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"distinct goods or services","u":"/concepts/distinct-goods-or-services/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b292e8f38f9c6559142f4b33c7fd97aeb53db22fe059f2a09121cb43326e751e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"distinct performance obligation","u":"/concepts/distinct-performance-obligation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7482ec0e4737689e5183b67a60f1a2d50d438ee45d00feeaa3cfccd5afe198d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"distinguishing liabilities from equity","u":"/concepts/distinguishing-liabilities-from-equity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cab6bb1160a203958f5156ade361a8dcc615c6fc22cd9a123cd660ccf9d5fce5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"distributed ledger","u":"/concepts/distributed-ledger/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cb071dd58e609614b20f6fc2c6f84bbd3d930f3c7aa2fc48112a527369c1545","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"distribution costs","u":"/concepts/distribution-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30b8fc835b2d244086a1c8d51783f7c9bd270721615575d55307b008e4c7e446","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"distribution plan fees","u":"/concepts/distribution-plan-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05213e0ec99db42cea8f5bfd3050bb86d6429aac5fa9b566ecccf51e826135ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"distributions per unit","u":"/concepts/distributions-per-unit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:091acc9acbe17abb0b1bcaab24b0cc66be9b4080242a1165c6489e3dbb4126b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"distributions to shareholders","u":"/concepts/distributions-to-shareholders/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9a2723b88118c92ddbe13eb444d3a9a1dd7bd74348fbf1cbf70fd5e9e231a09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"dividend measured at fair value","u":"/concepts/dividend-measured-at-fair-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9f828f1f93cb7e6d1973eae1f84731de784923aea7e1251e18cc20880f9f7ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"dividend restrictions","u":"/concepts/dividend-restrictions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d4701fc296f370e97cc21709ee252c338756a1357f03380fc69426fea902e32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"dividend scales","u":"/concepts/dividend-scales/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84899d4ac48235e50b9c3d1c5130fa6aafb3cf631bb4d35866109df65d032eb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"dividends and distributions payable","u":"/concepts/dividends-and-distributions-payable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb2172dc82673b3d3c4b0202d34dc10f9718d521124d832597abbbb532ab6428","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"dividends and interest receivable","u":"/concepts/dividends-and-interest-receivable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:528f328f8f9a16b194987f0eedcaeb4d826c09475a0393b351d84e8c30f0bcb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"dividends on share-based payment awards","u":"/concepts/dividends-on-share-based-payment-awards/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3540e95d05a695d2b9c5bee2860e42d5a3277342213bcaaf47f212849ecd8067","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"domiciliary state insurance commissioner approval","u":"/concepts/domiciliary-state-insurance-commissioner-approval/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4c76a90ca6906a4dee2af4d48153e72f8182243dd83283d4d4cef01bf064db7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"donated inventory","u":"/concepts/donated-inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1795b69700cd5793f1019750bc44e5ccf4c068367011b0aedf6617280bd0ae55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"donor relationships and collections","u":"/concepts/donor-relationships-and-collections/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b39271a539d7ff38ac7ac3af7af9d770a0187d2296f90d4d83cbf48dfc88d210","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"donor restrictions","u":"/concepts/donor-restrictions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b738f31470473da6f6c6fafbd517bba9cfeef7c92a43ee27b835c16277100c0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"donor-imposed condition","u":"/concepts/donor-imposed-condition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd64faea894f145e361eb7d6faa3fcc00bd93f0150225ff0b5615772feef90a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"donor-imposed restriction","u":"/concepts/donor-imposed-restriction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a448941831e4d943bbe3a5684733f64979518170c6137354bd8458d78ab521d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"donor-imposed restrictions","u":"/concepts/donor-imposed-restrictions/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5251f555544754bb22f63c2d60dcbf016d8207ed8de5c5abf3dfcf5695bada7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"donor-restricted contributions as financing inflows","u":"/concepts/donor-restricted-contributions-as-financing-inflows/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f874b9d77123ef443193352baa9b16b58d13d176a31b40e3cfcd9a6cac74e1c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"donor-restricted endowment fund","u":"/concepts/donor-restricted-endowment-fund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fbcd84be9efcc7c66cf49a167329c03df8ea28de4da6b295fc3bf3e9ba1e44e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"down round feature","u":"/concepts/down-round-feature/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d681e6b240d4e82ae99348158ff843a7f1f9709ef899821a59af7a8b6ab54c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"down round feature deemed dividend","u":"/concepts/down-round-feature-deemed-dividend/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d1bd37f3adb9a4cacd27c50a44453f026ee3237dc46bdea7e7f0b2596348035","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"downgrade","u":"/concepts/downgrade/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a974f24660d993eca9a019d116bee7399811ea0cb1b5868662b87d99e83415b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"drilling and mineral rights","u":"/concepts/drilling-and-mineral-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9c695aa9a54858de904edecdcbfc228b884ea26fff3037940372d4c0a089778","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"dry hole and bottom hole contributions","u":"/concepts/dry-hole-and-bottom-hole-contributions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db6f2f3b3bfd5270f5d4e66d1df344053a594c14123b7be45920098be69cdb51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"due from members for capital contributions","u":"/concepts/due-from-members-for-capital-contributions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5632d9a86e409a877867f57b28ffc5c7dbf7584cbef16c46dc57be49bd80d0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"duplication and packaging costs","u":"/concepts/duplication-and-packaging-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c206a496ef8842936675666a0e76bf48184265693c41817be7b5858b73101c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"duplication costs","u":"/concepts/duplication-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd4cd981cb423280b83e43a5f20ccb56f515af29d37269a1355d47e6fd2376b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"early extinguishment of debt","u":"/concepts/early-extinguishment-of-debt/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb3da6e9071037dc09be87aa110cd73da8031892b36dd74da76bfb3748d4fb4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"earnings per share effects","u":"/concepts/earnings-per-share-effects/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c5725628d679c44642ea0e06c6fb0e7aeae8150b5ebc07adf5c323156d172db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"earnings per share restatement","u":"/concepts/earnings-per-share-restatement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4028435e00b6648bed59177f0c3af3f2a25849e168e20d81f7cf2cda059ea270","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"earnings terminology","u":"/concepts/earnings-terminology/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cf236b8f40b4116e568706022f2feba918f7fcb8f50392b274f6fd48f5d5c47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"economic dependency disclosure","u":"/concepts/economic-dependency-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69dfc4f05d3c364993d878cb1ff38d0c911f95fc6fef4b8e6f9b74403497abc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"economic interest","u":"/concepts/economic-interest/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8322ec2ed7640d3c4dcef4c5a0f7705d1c4c4a7b80f8ff192d1d9f57544cef85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"effect of exchange rate changes on cash","u":"/concepts/effect-of-exchange-rate-changes-on-cash/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e8e5dd0d77b3fd996b87ca1f1bf2e129fdd29992816a3452372fc83df37e3c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"effective borrowing rate","u":"/concepts/effective-borrowing-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe8dd4f447d342b31b0c3bad919cfe13034ca77593fbc44f5994023bae243767","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"effective control","u":"/concepts/effective-control/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b7a0a43f7f648b48a7aab96f2f04bb77c07406f0ea052757f4745435b008428","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"effective control and repurchase agreements","u":"/concepts/effective-control-and-repurchase-agreements/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c84c3217def09c78251a167384f74de38db5949f8bb197d3cba01db3aeee0025","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"effective dates","u":"/concepts/effective-dates/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d82dc3d3753712d2ed10435c4c62d0c593f827018fdc33fafaa21a07bf12ff9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"effective interest rate","u":"/concepts/effective-interest-rate/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c44edf5607a8386fb18c9844d08a0579db7d771cd36329fabb17bf390ab634c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"effective registration statement","u":"/concepts/effective-registration-statement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:471886c7209d1a4b6283d593ee6cffe68c03959e82c4e5237b9aee2e750ffb65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"effective yield","u":"/concepts/effective-yield/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56e03b28d2258813d100c84341e360c5cbb1b5d7f3c919adad4f40c0c9ffb5e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"effective yield / interest method","u":"/concepts/effective-yield-interest-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:082b1f379c975635c5a8d8e1f5efda2a08bfd042ecd32b68d494d1e6a7507aeb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"effective yield method","u":"/concepts/effective-yield-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47ff6136fb611f9cbae8e6726af55c0f896ad0ec4fe82d72a9208f1f983ee77b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"election date","u":"/concepts/election-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6af21390970f465a72a7d4fbcac1016c0577edf2ef1bfe621c8322860e7a738","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"election dates and irrevocability","u":"/concepts/election-dates-and-irrevocability/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7083191ced7b633c1243f3e39e1a5b0edaf13c270cdc25d31611c44dd1115016","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"elective relief","u":"/concepts/elective-relief/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b04a9630e164a21c3a16113845e113f22f24e101a41ce0f44feba3750bbad820","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"electronic equipment waste obligations","u":"/concepts/electronic-equipment-waste-obligations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d4dd2fe9af84122bcaa806b32dca706e096dff4503dfeb8cca4a6d029503c52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"eligible and ineligible items","u":"/concepts/eligible-and-ineligible-items/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6460b11a17d6ad3c50ba0dc13e551c386d3c356d6d38c631270991ab0a5f4e6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"eligible items","u":"/concepts/eligible-items/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc76fb0473dedd0d15017e3aac0f4572e8f3f85cda707413ede4419e74ba6826","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"elimination of incremental reporting requirements","u":"/concepts/elimination-of-incremental-reporting-requirements/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22b3eade41640b41aab1020f40d7c4ad12f1c5969ca9743961d0662ada298d31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"elimination of qualifying special-purpose entities","u":"/concepts/elimination-of-qualifying-special-purpose-entities/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd59038bcc4114d551f1b93364bd787b1bf61c5251f0b117ce31b95c2a6da560","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"embedded conversion option","u":"/concepts/embedded-conversion-option/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:914ae664d68c3f66c86573f3814b4dee22a3bb0fb0d93c380d9771600b49cfb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"embedded derivative","u":"/concepts/embedded-derivative/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c057079cf1eb868421b5459f53c6c94cb3cd1ae32c67168072973e0d26ab929","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"embedded derivative bifurcation","u":"/concepts/embedded-derivative-bifurcation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a47953bbcb67a72a5f431213018f1699d6ee532e55bcd048b0b34c2fd6efa5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"embedded derivatives","u":"/concepts/embedded-derivatives/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f68da162cf20edaf124326b04c4eaae8177f2731435cac6cf0332397b3d4808","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"embedded derivatives and bifurcation (clearly and closely related)","u":"/concepts/embedded-derivatives-and-bifurcation-clearly-and-closely-related/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:534fa99f3703aa48ac53dce7e31c7c5fba8ebaa75108d11e2c49150e74b0c355","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"embedded lease","u":"/concepts/embedded-lease/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a82849c066fe5e034255a45fcfe24bf5766a03de1762ed6f82965b22ffa1531","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"embedded premium or discount","u":"/concepts/embedded-premium-or-discount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b3de5e5fb8bd7d86c5f4071f91b580b74d55c7902883c252c02c87ed6fdf1f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"employee benefit plan accounting","u":"/concepts/employee-benefit-plan-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54d2f18ba828ab45ba3256321a7862f51b393e845a2c6c382648ba273f9e52e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"employee benefit plan financial statements","u":"/concepts/employee-benefit-plan-financial-statements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7786b31eb6b8e819e9653679d9c41bac7d34b8ae418117decc647c43ddb283af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"employee compensation","u":"/concepts/employee-compensation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b3a47a3684ba2bff011f7a1e16e58ab8a24539cdc2c6b52a6930c892577d279","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"employee share purchase plan","u":"/concepts/employee-share-purchase-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bbe114d29d231a057a47a8869f64b660c6e331c3bbbb26173f93f128b52897c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"employee stock ownership plan","u":"/concepts/employee-stock-ownership-plan/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07249aab7369b78c916a69605927c90a30af6ce4cd8a32cf98b014575c92a4a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"employee stock ownership plans (esops)","u":"/concepts/employee-stock-ownership-plans-esops/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6718c9126d9c34b2ce068a3da1be398b9a44dfb8ae6e764f08de14f8897909de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"employer and participant contributions","u":"/concepts/employer-and-participant-contributions/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ff21b43e03e824c3c0b884b776eec923234b76e7f0ebf50ff728b50ec42c4d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"enacted tax rate","u":"/concepts/enacted-tax-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a3334a778bfb4651684f706b1c3da4862759944ef4cac38df2567b4f6e7da84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"enacted tax rate change","u":"/concepts/enacted-tax-rate-change/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4df51c186ea8cabc9a0ab97dbea60f3bc8c25f35fa95590d5b8f0f47ea4c1801","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"enacted tax rates and enactment-date recognition","u":"/concepts/enacted-tax-rates-and-enactment-date-recognition/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dc3da978f85e95c2387dba0e0a128f62cd2cc4c5234ecdea1b6e71b6d2f3756","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"enactment date","u":"/concepts/enactment-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:770026b05c2b89e14bc2d6bf88c899d7471b8ca35e360fb76559c9c75420b4af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"energy trading contracts","u":"/concepts/energy-trading-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13f4c2d71062650c2fe6af57b357e6d84ebbd042b2c1e9611d0122cc42200bbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"enforceability in bankruptcy","u":"/concepts/enforceability-in-bankruptcy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe3fd471923671c73ebd69fb4e1add0498af0d19f72e96ba6729ca41371c152c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"entertainment—films","u":"/concepts/entertainment-films/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5937e8f4f85209c9a2ed69d3f32cccfc15294831e1a87ab67adac686038b7549","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"entities controlled by contract","u":"/concepts/entities-controlled-by-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3b2c2146b923220c086b25606e7c1cd1e836f1dd23a995b584a0275f5269ad1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"entity environment","u":"/concepts/entity-environment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e78dcd3d2401e307586686fb6ea9e9acfde3222b559acf81b07b11008ba0e29b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"entity lacking economic substance","u":"/concepts/entity-lacking-economic-substance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8adfea7b08060ff2f3a3891af6e36dd729c135265d5a40ad14dfe3d9bd584770","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"entity-specific value","u":"/concepts/entity-specific-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c3e593478cd267dff7b5b5f10698052ea10f47f777c84ee56771007233768b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"entity-wide disclosures","u":"/concepts/entity-wide-disclosures/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97e3b29693bf7972e21cd6482b342233d230a9284b10ed8b92898f11b1984b49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"environmental credit","u":"/concepts/environmental-credit/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e39ad4d8b971a9a012fd82575c65147c673a0150b9bd5d07a3fd6fd0b0012c26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"environmental credit obligation","u":"/concepts/environmental-credit-obligation/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63ad68185a64a40b22a82081b48382d3c1970315c50d009a49ba8a7490caaf04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"environmental remediation liability","u":"/concepts/environmental-remediation-liability/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:046caef5252129c388c22988d18c9d1e052fd3f176f06c15b0b206fbcd35bb33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equalization accounting","u":"/concepts/equalization-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:012a7fb4134b3d3a2a8d84bc80cd267cc489841682ba1b33d18eddf9277b675f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equipment cost allocation","u":"/concepts/equipment-cost-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c587cd1662869f12c13fcaacdb4cb357d951db9fb37d5dd562babb326fc75c71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity classification conditions","u":"/concepts/equity-classification-conditions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43d5ffe0f37859ab29ec517230a2cc5be07283603a5e1ccf032a02cef5f7b4fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity instruments issued for goods or services","u":"/concepts/equity-instruments-issued-for-goods-or-services/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e25e0df92b500bc1d49d77525495b97811243f5f012f12fe049c4458874ab92b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity investment","u":"/concepts/equity-investment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:603b9f3eaecdf093fc9a5c55405440614169a576c5c6716ba429ebe282a95656","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity investment at risk","u":"/concepts/equity-investment-at-risk/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1eb7fbddea19d77cb94527bd558b407687d62b90d9f7de7081e31aa776867b8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity method","u":"/concepts/equity-method/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98393729424b77224a5d0669eff6dd5ca475c61ffbc01354e6107cd4d645b90c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity method and joint ventures","u":"/concepts/equity-method-and-joint-ventures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffda5323ee50c1e3cb3b1bbbae24f3b524dc77535ca5a7c00ba690f1b966dafe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity method by analogy","u":"/concepts/equity-method-by-analogy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd9e7841d7e79300978629457d0170630b374dd63ec5e0b28436f01738effcd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity method investee","u":"/concepts/equity-method-investee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab656c749e3204b577413453e9d9e2529039776d5b6157716f17ab664ece1879","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity method investee disaggregation","u":"/concepts/equity-method-investee-disaggregation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c5fb373bf86081500f7873c00fc09ad6f27fe3576c723af9affb4d6e8eb776d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity method investment","u":"/concepts/equity-method-investment/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5dde403f359947a329be8194240f68f36013d49faf30bb509e200544e6eeeab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity method investment disposal","u":"/concepts/equity-method-investment-disposal/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72a0b565874245b412ab3d6c0f0bcc1effeabc136b99e1f24d30d774cc01dcae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity presentation","u":"/concepts/equity-presentation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f556073fd56bf2fce9636141c9579f532f190447f34dcac33beacda073949b7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity securities","u":"/concepts/equity-securities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f569791a0e0a29e9094ca377b00df86355dcf19f0a7be86e1c431a6db26de63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity securities at fair value through earnings","u":"/concepts/equity-securities-at-fair-value-through-earnings/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb8977548849168b0e5e5aab2df560cd2480d17f22f17534297d9edbe9c05e01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity securities without a readily determinable fair value","u":"/concepts/equity-securities-without-a-readily-determinable-fair-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c69b92ee9d76e8f73067d59b94805dc59f35b882b99f7b409da3b3bf605e4ca6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity security","u":"/concepts/equity-security/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a06addd2a6dfc569beb0df5ee70712591e03c6f37aad9badebad5fa65117b24e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity transaction","u":"/concepts/equity-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06fefc6af9f794afbffbb27123c29cb537ea700ffd340b0fd2e3337994447438","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity transactions","u":"/concepts/equity-transactions/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b03d4081591b704128af79457367ae8df69df96093795f2b9bd44685829beb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity transfer","u":"/concepts/equity-transfer/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e10afd02e88ea5d3042f3ca8f1528712a75dd53027680bfc9e7c94d57250434e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity versus liability classification","u":"/concepts/equity-versus-liability-classification/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b48a53f3285f769766015ac4481ecffeddc3155e01596c5d2cd57288346e459","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"equity-classified award","u":"/concepts/equity-classified-award/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dece6f41f6abc17b361d73fd002e8f779025ddb3fc9f08be339a871eb0e657b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"erisa minimum funding requirements","u":"/concepts/erisa-minimum-funding-requirements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2e9ee815f862e9d546aec1336d9925a3b082fc55b4e07da3333dc7c559c9082","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"erisa reporting","u":"/concepts/erisa-reporting/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9a8500b5775ba466913c47aa94f572fa5dacf92ed97d47235abf5fc87ea58bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"erisa reporting considerations","u":"/concepts/erisa-reporting-considerations/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9819f69a2f7e7a85a878dfb1b63225a00b19a9c372c0ba158512c8c9f457179","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"error correction","u":"/concepts/error-correction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b052fb9122ce4b9991698de01a8df816f699f04816e9ab85516255ba7ac47d4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"error correction and restatement","u":"/concepts/error-correction-and-restatement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21411f612957d1983032e12823fa49efa8544b4be6a9fbea350425185eb4311c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"established exchange price","u":"/concepts/established-exchange-price/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41858eeab614abb5137b597bb748cb23c2edc87c247816c8ec902b41d39b1f84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"established reserves","u":"/concepts/established-reserves/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ee580628e49de8596932c3afb798abaf9620627fd6ff823d07243691124526d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"estimated annual effective tax rate","u":"/concepts/estimated-annual-effective-tax-rate/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ebc1768366750414a14b1fc59b430ba2628d0d948206a6a93242ac15e1b762f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"estimated current amount","u":"/concepts/estimated-current-amount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bc570382a598e293563cd7b6f2e1ff74ddb73c3f789f31c3a8119272fa349f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"estimated current value","u":"/concepts/estimated-current-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f36a92b0637a21ee63662d923a4d9f1eac86411b0c9fbbd7fb70d8ec424cb272","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"estimated liability","u":"/concepts/estimated-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:911dbb97c6f64f1653a025170cf35d9a874e3de07b365ff1e8e4131212a1a154","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"estimated net realizable value","u":"/concepts/estimated-net-realizable-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30f0e61c81b4054988c7e5e08816f59a4d14d32eee1e18c67473cd60482764eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"estimated number of future showings","u":"/concepts/estimated-number-of-future-showings/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce8e12027bbe89e9a0051d53e95ebe68a5989acb5cd19aca03731985ee3c4f38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"estimated refunds","u":"/concepts/estimated-refunds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb8c81a082385f50fbea47c3e89a13d4fbd50d5aa458079b43d5e7b5da67c05f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"estimated total costs","u":"/concepts/estimated-total-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec9513d042ffc056ae69fc6211802abd1e07c095e0e1bcd113a047a8c2146875","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"estimates versus contingencies","u":"/concepts/estimates-versus-contingencies/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:598f2d5f67c710e4b677a853e831e6d9c5010e34efdb578281ca573c14fb5886","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"evaluation period (issued vs. available to be issued)","u":"/concepts/evaluation-period-issued-vs-available-to-be-issued/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a2086a8d55d1b24016685a31de10b3af05cac94b08d18179df651b47c318537","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ex-dividend date","u":"/concepts/ex-dividend-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fc0f773007e8784f3daef505b1ce5525f9f9a120c625cddac4c36b329d4dcfe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exceptions to comprehensive recognition","u":"/concepts/exceptions-to-comprehensive-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e1d4742012a5854a756a78c022407cc665b4a45645deabdfef72273c50501a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"excess distribution costs","u":"/concepts/excess-distribution-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4796d098df4466efd5800a97e7d3e8521d3cd76ba4e8cebe02afa0a61e709a4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"excess future servicing costs","u":"/concepts/excess-future-servicing-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:776f85c3c476576000391a4dcbf353dd85ad781d1d033ed5bb8a1192f995c39b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"excess pension plan assets","u":"/concepts/excess-pension-plan-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:022e1f4ff8ce8be98e0a29133cd149528144c98e438f82bee1a0d46b7b844bf2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"excess tax benefit","u":"/concepts/excess-tax-benefit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab0988836aaf57afd94b787faadf2d5848d0abe8be542fca87d25438845aee1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exchange membership","u":"/concepts/exchange-membership/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5141743a2a732cf24cd59977aabe97eee39b0e40c1420bc8bd354c21fa7aabc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exchange memberships","u":"/concepts/exchange-memberships/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8f48d2662126fa78de7b9b2da58fa07d8a5fab797e6b32a90308cb77022a420","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exchange of similar assets","u":"/concepts/exchange-of-similar-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9401afeeee0ae187790af23013d3a76901649c356f290aae0753e2d242744e49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exchange program","u":"/concepts/exchange-program/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b22b69c1c87322a85806f89fe64bf7e05b9f473ee7265e1220c0726318b2be45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exchange rate at date of cash flow","u":"/concepts/exchange-rate-at-date-of-cash-flow/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15c383563ae83b00c29327704c2269d38cc7326614526b9b09b468964708346e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exchange ratio","u":"/concepts/exchange-ratio/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:810b9410b0d6b6b075dbcd568ac2de1ef763ffeb788d8e76c320c1739f4e1447","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"excluded component","u":"/concepts/excluded-component/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a03145f709ce56a830c3f497b66e05ef28c5970ededd1855f1b62dcdd8940f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"excluded components","u":"/concepts/excluded-components/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c82fe191aad57b74951c68ccaaa1d0c8d683fecd27e7d57175245cd341d76c4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"executed but unrecognized broadcast license agreements","u":"/concepts/executed-but-unrecognized-broadcast-license-agreements/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05da69185a718ab46cab5927031c22f02486b3fc63c9e700674b0a77a79bc6d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"executory contract","u":"/concepts/executory-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77c86bae352828e2c00002cde6b3886a2509bd19a8df1676c2899d119923da81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"executory contracts","u":"/concepts/executory-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1007ae9193016349c136ed57206326da4a1967c38f6d7622d0567efdff938d90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exercise contingency","u":"/concepts/exercise-contingency/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:987626ae84f4aee9befb612da2653e9d59e32fbc5112b88d7eb8fa7549382585","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"existing condition involving uncertainty","u":"/concepts/existing-condition-involving-uncertainty/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:523b2124b729fdd1b39c9c10037875d981e669080ed687054700fef764f0809a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exit or disposal cost obligations","u":"/concepts/exit-or-disposal-cost-obligations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43c456c1e5a1685441ff03ef9d82514bd57d9b3bd38c25b5ea67a9a1ad36f381","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exit or disposal plan","u":"/concepts/exit-or-disposal-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da899ce29317d41cd9c4f6c7972f339fcb3a4222a42570219b23b6f5aaea9560","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exit price","u":"/concepts/exit-price/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a1d6520b631da7ee71ffef3ca1fd464cfc8c75429f3407396a30bf9148e54fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exit strategy","u":"/concepts/exit-strategy/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e60669bc9ee1128dd10a2596dd1de71618f5f702f7b7aa5530ce67a341dc5aa8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expectation of costs in excess of funding","u":"/concepts/expectation-of-costs-in-excess-of-funding/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05134541da17f96e33c10ab7b53c8e4cc24ceb9b8ba00752e657253a752c040d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expected additional amount","u":"/concepts/expected-additional-amount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07a6361542b8bb52469a69a0157e74056264a94cbc0b6ade8b1a5a394118907f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expected cash flows","u":"/concepts/expected-cash-flows/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0df4869c1cf5e256e9cdfb94cea78da67d030029f7a4d73b24e6c2bb7a27fa9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expected collectible consideration","u":"/concepts/expected-collectible-consideration/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0fa0cd276b636b403f3edf0f65b7b0fc097fe9d461ec5a127e101b5b1ee7143","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expected credit losses","u":"/concepts/expected-credit-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:345308d7c981069d48450045816dd2c43f9e35a2753d9852d449842c97dc9e81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expected postretirement benefit obligation","u":"/concepts/expected-postretirement-benefit-obligation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:099ce266b95b4f57b0c2b6988572fd4e302805ddfdde57e36a298ca59865bbc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expected present value technique","u":"/concepts/expected-present-value-technique/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b1b40d14730fde71b7870703ce2ce3f5d1dbdd3f5fb73c96f654707aec10634","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expected recovery","u":"/concepts/expected-recovery/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1bc976472332d86876da40fef1f4e32c119a6cbb3d30c0de2e64b7d8f5de990","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expected residual profit","u":"/concepts/expected-residual-profit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e44f34a6940c82856e8aa02548e84b8af08c2075200f18188f230ac9cd3f684","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expected uncollectibles","u":"/concepts/expected-uncollectibles/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12340647a5ed96c18f60a997ffe8141a01af8f853e12cb653bc5a08e56e6c4d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expendable spare parts","u":"/concepts/expendable-spare-parts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b68da37a4752934b2ccb581da997eb50c1771fc42d9f3003ce5fa796e861a6f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expense allocation method","u":"/concepts/expense-allocation-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7066c948feadd9d78c8731720f5877bf915ba09a1503acaf8ba529a969d234f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expense as incurred","u":"/concepts/expense-as-incurred/","x":"32 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51a289bb32aae9f3c4b65b18e9353d754b0ce52106c1c41cf5ad52a55e0237a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expense disaggregation","u":"/concepts/expense-disaggregation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee492e219d924dec53ae7c1a7460f7f3deb7a2a5672254494e41013d8a623e71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expense disaggregation by natural category","u":"/concepts/expense-disaggregation-by-natural-category/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d906cc46bdaa0f1219350c1b032103993b45f8707457044df36f50d75e21738b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expense limitation agreement","u":"/concepts/expense-limitation-agreement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f5d955c0bc571371a6df2e77d86b01dd165b329f801f0030b032f61d8798e66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expense ratio","u":"/concepts/expense-ratio/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9419cfce32510654e1871e74e3064da673b6bbc8a93e151de15fd2072e1d18b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expense recognition","u":"/concepts/expense-recognition/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3388f217038dc0d4c686e556352fbcd89779bfa5e0dfd6905c9ae24a49b0ef44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"expense recognition model","u":"/concepts/expense-recognition-model/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcf7c9f51d2b557aa510b3e9e5d042ad8fc3abb73e99e030c1b27989b70525da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"experience-rating refund","u":"/concepts/experience-rating-refund/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3804245f275864b6b07cd97e8e9fe8a7f9ca2f6c4e52b77ce19c62800d367913","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"explicit but indirect disallowance","u":"/concepts/explicit-but-indirect-disallowance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffa308e0928d269c2a238466f02804f29ac4faaf995a2f3566060362fab96ba9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exploitation costs","u":"/concepts/exploitation-costs/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1944ced786d5a196fd31ec8f1883a53775d11e6ddedda1ffb0b874a2d2e35639","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exploitation rights","u":"/concepts/exploitation-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6709680cb18dcbdfcfc14887eab9434fc88f30065b560e1b718337422a2ca39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exploration and acquisition of property rights","u":"/concepts/exploration-and-acquisition-of-property-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70f5ac4aee40bee74facf38f17ccfc9cc254682e9e2134b634e4c0d9382b0815","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exploration department cost allocation","u":"/concepts/exploration-department-cost-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83c783750337e34acde64feb7b17a71ca479289f374a4c2d614371a56d1eecc4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exploratory well costs","u":"/concepts/exploratory-well-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10de6359b76171bb47dbcb7581796834f01124fbc86f01c5419c6d611197b08e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exploratory well costs pending determination of proved reserves","u":"/concepts/exploratory-well-costs-pending-determination-of-proved-reserves/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a40e9fa6b38aa9bfa3dccc924be3cb120b44400392d2dadc778247ef6e7dd7d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"exploratory wells","u":"/concepts/exploratory-wells/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea7a3edb3ee462eddbb05d613c31340f3abc9fcf704ee7c1f49c16059bb24209","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"extinguishment of liabilities","u":"/concepts/extinguishment-of-liabilities/","x":"19 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d39f39a5729084a8878609a3a6e8697a660dd0d1109b6db5cc4f7c8ac50bd614","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"extra expenses to mitigate loss","u":"/concepts/extra-expenses-to-mitigate-loss/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d2d8cbe87ed38469492d2552555c54082b719887cc7fee2935f77d18a872589","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"extractive activities","u":"/concepts/extractive-activities/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03639b9f2a228eb0b28e5729c64e2280c9fabefbcb343e756dbe55c040eb1ea6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"extractive activities scope","u":"/concepts/extractive-activities-scope/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2a33a02ce3753497cd60c33c6920c210e2ece5e3c2b4dd13af76c66bc982ef3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"extractive activities—mining","u":"/concepts/extractive-activities-mining/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8509e4df123ccfa3ea229d644a3da7d0ce8cf67071fad9d3d6ef8b47a90fc824","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"extractive industry","u":"/concepts/extractive-industry/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65fa1660b2797e920c1c10d8010f587658e1e0a90decbf34bbccd2a5a96fe553","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"extraordinary items","u":"/concepts/extraordinary-items/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54b272c74f4778b88aa6eb416a8cf1e1bf1201b5477b8dafa1737c0a46912ccd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"face or contract amount","u":"/concepts/face-or-contract-amount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bbc6c8f00460bd21a475a8e0a8ceab5ff2465c1c33333b449f0f402aad72679","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"facts and circumstances assessment","u":"/concepts/facts-and-circumstances-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:889f00e5b1076ec99a3217e1a0bfa808541920770f4a032a08398ec5cfef373f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fail-to-deliver and fail-to-receive","u":"/concepts/fail-to-deliver-and-fail-to-receive/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:276582140383b30a7ecffac18970c6072970519f68c4f537ff221aadddabd337","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"failed sale financing","u":"/concepts/failed-sale-financing/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acf650cbaf9a10b65e0a2a337b2ed6d3cf73a07981e116cbb8b18a21049a22d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"failed sale treatment","u":"/concepts/failed-sale-treatment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:324a6ea631147891b2f8f6172486cc7e36f6ef70e0cd692e3a4ab1aeb53b9aa8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fails to deliver and fails to receive","u":"/concepts/fails-to-deliver-and-fails-to-receive/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:419b11d57a32a8bdfeeb4ac6626d13761cf35e7d999d18c6b9d5bff489ce7a4e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fails-to-deliver and fails-to-receive","u":"/concepts/fails-to-deliver-and-fails-to-receive/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:825a6612c7742629519d5f27070339c186646bc5d3b8ed882ad54f423c9f65f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value adjustment on transfer","u":"/concepts/fair-value-adjustment-on-transfer/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47c2f6dbe3529ffb6433a7abc4eeacdd65212f2ab453e2ac02564769d5007601","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value appreciation participation","u":"/concepts/fair-value-appreciation-participation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b874f940ff9a77cd125e9a38122bb64607b82edda72f1fe9de35b5c63f2e4df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value at inception","u":"/concepts/fair-value-at-inception/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3233e0edd4b334310bfad3bd65594cc3c74fd2584bfc77dff21f0a5e9892f2d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value basis management","u":"/concepts/fair-value-basis-management/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3919e5dcf6afdf2e63615e4ea96b8c0fe3c544f7ac230f2330684b2cc8bcc44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value election","u":"/concepts/fair-value-election/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb6dc9a83a96d8db3584423aed44e75b80b039bb190f746ef54a6fb8749c5284","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value hedge","u":"/concepts/fair-value-hedge/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44b1536710822e3e49a280c7aafb6497e73dd3ef579502e529f6a2c43c27d7ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value hedges and basis adjustments","u":"/concepts/fair-value-hedges-and-basis-adjustments/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1ba8d7fa37f6ce5515c3ecb443ff4007b69a768619757b8a8f3f44853e30e69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value hierarchy","u":"/concepts/fair-value-hierarchy/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:552155969290ee8047515c8f239251f5e9cf6a579b04dff45d1819a35913ed26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value hierarchy (levels 1, 2, 3)","u":"/concepts/fair-value-hierarchy-levels-1-2-3/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:400640edb00b8863acfb82bd458f2388d2e3a752066140e01fada90e1773c592","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value hierarchy disclosure","u":"/concepts/fair-value-hierarchy-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bef02da861a4df95337ae00c971f1768dd00368ff9e2a52f5c6de170ac18c875","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value initial measurement","u":"/concepts/fair-value-initial-measurement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bc6b1bf5d0b2fd37e02a3be7edc5b6682592e51ffd9322ae83886f52dded93d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value less cost to sell","u":"/concepts/fair-value-less-cost-to-sell/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e484726f616ef3d38059e929b7f46999e97295399c7edf8c477972fb032879c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value less costs to sell","u":"/concepts/fair-value-less-costs-to-sell/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fc2fa220b83c7f871f78a71cf340c5a0bf8b44b15cf622b988a8260de9c09d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value measurement","u":"/concepts/fair-value-measurement/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:408816f4966bfff5686a8f0796e287f06fad4a267a13fd32e32033d7a8205462","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value measurement election by class","u":"/concepts/fair-value-measurement-election-by-class/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee5ef5665369eaef4cd89d83b98e828af8a127161ece6a16b28e76c9be6b83ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value measurement method","u":"/concepts/fair-value-measurement-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9ceed372bbfe4648a271b777225f9753be8749161cc72d4d6ca36afcb0ec5fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value measurement of investments","u":"/concepts/fair-value-measurement-of-investments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca00b3a1eb2ed92f7d37105b3af90589a503b8cd44a7d17c5c8f8a930077aadc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value measurement of securities positions","u":"/concepts/fair-value-measurement-of-securities-positions/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e84291422a683c4c2db68b34df60ccd87ad34fad7fe8614655b1fcb6f0cc4ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value measurement prohibition","u":"/concepts/fair-value-measurement-prohibition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3533e0d05efe95106d3aaae1446886db1a44ad44816a9330fed059553c770f9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value measurement with unrealized gains in earnings or oci","u":"/concepts/fair-value-measurement-with-unrealized-gains-in-earnings-or-oci/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fe636f7a0cc7e28faf3221e54cdd2c9de46a6b32b38a0e244353518bda88d7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value method","u":"/concepts/fair-value-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf6c814219d4c4f0659a52420dfdb329d8a4bd9c6c3d162ce44ae4c1544ac2f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value of asset surrendered","u":"/concepts/fair-value-of-asset-surrendered/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12628a9fe7363a127e4a7067a9a8ad7bbeae53b2fef649206949904c3f184410","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value of deposit liabilities","u":"/concepts/fair-value-of-deposit-liabilities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64134e3ddd13180b7a2b71e357d7794e683265c87db4f2441433cf041e89d4a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value of shares issued","u":"/concepts/fair-value-of-shares-issued/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d196425dbc91fb258af21c5c836eff68622ff18a424f88923c3c3fb244d714a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value of the joint venture as a whole","u":"/concepts/fair-value-of-the-joint-venture-as-a-whole/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8512ff87f4440c12a317fa2a59ea053c17dec779a0459c00f810981ddd51ed6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value of zero","u":"/concepts/fair-value-of-zero/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:137e657d77e761d2d1060873dadb3aff8a99d19a40ba60efb73151a5e25ab40f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value option","u":"/concepts/fair-value-option/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6252ea87f8b86d6b2268364c56e8df36c7d8e18fc53c076c131cb6ef4329ec4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value policy election by class","u":"/concepts/fair-value-policy-election-by-class/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a371689cc909100d37defeb19df80f91e16c6770077028bf30c6cc815d6dda5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value practical expedient","u":"/concepts/fair-value-practical-expedient/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c27cee21c6d585098028208b2d12bedf565339cb75434b55cd2884d7ecafdd3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value through earnings","u":"/concepts/fair-value-through-earnings/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:278a3b3dd99bfa0dafb670d3e943a4d5201fa06a5a37e8f9db87cf1d5885257a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fair value through net income","u":"/concepts/fair-value-through-net-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae0a52ac18e1a1c89e604832a2a03656bd94cfa1b0c57ab099c4c9323735b151","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fasb accounting standards codification","u":"/concepts/fasb-accounting-standards-codification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd96db9acd9a47039c6d27b2b22b43d6601709731fc12c6e929073644285fa3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"federal acquisition regulation cost principles","u":"/concepts/federal-acquisition-regulation-cost-principles/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2bf04cf026885d42a98f3f01e9963c21466f5b2c1ed5c6970f4de3ec0962511","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"federal government contractors","u":"/concepts/federal-government-contractors/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be2d46311d590b4af05bfbb02b872d1eeb2df4d01fab8c7be1db1af180a212ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"federal home loan bank stock","u":"/concepts/federal-home-loan-bank-stock/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37f69563b139b6ea1b050f8ef560dc6b1e6706a8229bdad3fee7850e07920d43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"federally insured deposits","u":"/concepts/federally-insured-deposits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ab5e4bda8ca85e6997454203507a25e713c5e0ae19ddad2910a756899085cb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fee simple transaction","u":"/concepts/fee-simple-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72dede1a7a65996970083c5dd9dd64802ce80974d72edbab2a62d3abd0eb127b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"film cost amortization","u":"/concepts/film-cost-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:013c0fc432d2191e294ad350b2a7a8c958fe7386dd5fa05ac1e013e4f13be2ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"film cost capitalization","u":"/concepts/film-cost-capitalization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a329a07c6e174af4a913f45162c3694fae302e2c58cf443ac2267f813c37c4e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"film costs","u":"/concepts/film-costs/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:788728f9f7e6b180fe12753f88e385297d359136aa044b1f887e7659439d70bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"film costs as a separate asset","u":"/concepts/film-costs-as-a-separate-asset/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bad3f17f9f6a572edfe8dbc6a2665850af0d2d9f2d9127b80b4ef59dedf44740","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"film distribution","u":"/concepts/film-distribution/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e8a6d0b799e11d68972a2c744f8e4f0acb17e5d833e2ae3084990eb86cfde11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"film group","u":"/concepts/film-group/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa2eeb586b9fb802864e64f79c9d7baa3a31ca1300b2bf2688a4ab7ffb2da8f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"film group impairment","u":"/concepts/film-group-impairment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b56bf973ef17c3a8687bf1755e19a3f4d1374b8aa05db2b74b9dbb18189f88b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"film licensing","u":"/concepts/film-licensing/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abb2f02cb9cc4ffad736793fbed0b8c6f53f4fdeb580d34dcf7b069cde1d4cb4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"film licensing revenue","u":"/concepts/film-licensing-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4ba77faacde32ae859f67d81f42827ea66a4227f3d526f7aaa8edc32cf5a555","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"film licensing rights","u":"/concepts/film-licensing-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7fdce3c3d851657452e0f20973b8ccac44c3f2f9ab14fb516b8b7dd6f08214f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"film production and distribution","u":"/concepts/film-production-and-distribution/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee0e5b7941e7dd014b79e0587021651a8f28384474c83818242ebc26aa332aa8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"film production costs","u":"/concepts/film-production-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97c0525ee818a5ff45007332a42e35a554eb2eea90a6fa21c4fb3f59efbb9210","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"finance lease","u":"/concepts/finance-lease/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d93b6cc09c27f426a9548ee9e68309887c3ff6a9056a068fc4675fda36662005","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"finance lease classification","u":"/concepts/finance-lease-classification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:304213e398baa6059f9e72e1ad7174e8787a820a230d220950539ceea3757ba3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"finance provider or intermediary","u":"/concepts/finance-provider-or-intermediary/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:486fb4ba71c1743e5b8a1132f96f5e9f99a40622ce847bc1aea6d45d248dcd54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"finance receivables","u":"/concepts/finance-receivables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7aaf47c6348ecf5c1226c79d4521ee8685d0df25e4a50000be41b8edbb962a08","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial guarantee insurance","u":"/concepts/financial-guarantee-insurance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4de1d7528ef781ae65219b3385adc0c37ab1a648c0ba687ebcb001ae3c41942","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial guarantee insurance contract","u":"/concepts/financial-guarantee-insurance-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5f5ae070a38e222f514cbf8a2e0a5d4541ac19df43d21441db310302fb34465","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial guarantee insurance contracts","u":"/concepts/financial-guarantee-insurance-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7780c4daa94fd9c009376bb12e502e56bfcb74f3c4e57ee0c0da99fb3a02b22a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial guarantee unearned premium revenue","u":"/concepts/financial-guarantee-unearned-premium-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15fdb770384f2c4ebcbc5accbbf24965b9b8621d410cf006d828c85c63aea10e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial guarantees","u":"/concepts/financial-guarantees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17e8791e548dc1cfcfc8f45782f29ad116d45f0b4c226c02df8511e0a5575cf0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial highlights","u":"/concepts/financial-highlights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7450ba2a3161931da5340054377bdaab43d8ae7845b44bd60e242e58408d8efc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial highlights and total return","u":"/concepts/financial-highlights-and-total-return/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f57ac346ae3ab2d028d25fd62d6ee9320c0d6d8592875476cdf8c5ace1b8c5e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial highlights disclosure","u":"/concepts/financial-highlights-disclosure/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13016eaf7dc7541ed140be48c67754c2637c726064fa78c6b620786c2a460936","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial institution","u":"/concepts/financial-institution/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bd433f6d75076d0db4f666331afd9d55e1936a602adca7c57eddb2b01fedc3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial institutions","u":"/concepts/financial-institutions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3539c186c3e10fdb91aa9b5438df57bb9e0716c7db933fb2439ea8e4506ef22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial instrument valuation factors","u":"/concepts/financial-instrument-valuation-factors/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e5e2fe471fba827feb5ba91dfa74dda2e929d6b91e9bb819fb95cdcab45e492","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial restructuring transaction","u":"/concepts/financial-restructuring-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b801a59ebc3e9c868a833eac4de64e7700c527fb809e58471e9491a7775d43b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial services industry guidance","u":"/concepts/financial-services-industry-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74d1ce63642a44c81d52804be6c0ee77806b78dd41f3cba36d86e1efb52afebb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial statement presentation","u":"/concepts/financial-statement-presentation/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99acc0d319251b2362fe748d4d82b6cc59b890fa66592fd711dab8c01dd86e90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial statement titles","u":"/concepts/financial-statement-titles/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9e2fc72d6ccce427a3778cfbaf39f4d64881645b988462fdad795780c7e63fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financial-restructuring transaction","u":"/concepts/financial-restructuring-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5abb8729455ad7c0b120f5dca2580a2e6823e966456f52fd8897dde324d6f9ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financially interrelated entities","u":"/concepts/financially-interrelated-entities/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f46cb5f26462e381a81c5e65e7490a295211e1503624e4b4134435e577560c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financially interrelated entity","u":"/concepts/financially-interrelated-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e6522159b9d69ceb18c12c4d324fe33122f0b97ef4b739e9d4a9bbab2de7f8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financing activities","u":"/concepts/financing-activities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:017fe4ede39efe4a55cd2029ecc8277f63ae49352828a76c434518982ac8fc4b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financing and holding costs","u":"/concepts/financing-and-holding-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:941b7b1256a74662180f14d72d8f87bcd5fa3d36e264453a7e8d247686f9116a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financing corporation assessment","u":"/concepts/financing-corporation-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4af7ee4f6f2e3ab9c221720ab6108a6342e0debd2011340f8a5748a97f3e28a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financing receivable","u":"/concepts/financing-receivable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e60d0f3226e8b9986bef6f2e29ca50d4f4698517025a42dd5b1dc3278505b3db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"financing transactions","u":"/concepts/financing-transactions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d680a1651802a01bdfc0f09acbc19706926c8ec23839387160414fd133727a5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"finite useful life amortization","u":"/concepts/finite-useful-life-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af2dc3add1034b179fbd628a45698ffa3c551511078b5ec7493ce7738fa53422","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"finite-life entity termination date","u":"/concepts/finite-life-entity-termination-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb0e51aee35627d87631a1c29177af0083d4cd63ea723e3e76b0a8c4718af487","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"finite-lived versus indefinite-lived intangible assets","u":"/concepts/finite-lived-versus-indefinite-lived-intangible-assets/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66ad2bd96ee37e64960cbaa8cb1436644a79df7b19242628854ab0ccce7c56f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"firm commitment","u":"/concepts/firm-commitment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05e6448b9dbe10ab76443409aed38f0e3e896a12ae4409be7db81b8e481795ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"firm purchase commitment","u":"/concepts/firm-purchase-commitment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8afcf6edc262affdf66ed3cab3aa826441e9934d1621dd5f35a1fc79b99c8e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"firm purchase commitment losses","u":"/concepts/firm-purchase-commitment-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:551904bf3241b293af742d90730b0f6d2c5330f2f03f45a8683e19431ec100c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"first time advertising takes place","u":"/concepts/first-time-advertising-takes-place/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b493d9d2327d2b534b478eb69478a12aa337dd97c589482bc1065d7829ac92dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fiscal period of the taxing authority","u":"/concepts/fiscal-period-of-the-taxing-authority/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a1cdb0dfa3abdaf27ff618d33b9e0e9dd75e3e7cac896914ce43589814cd030","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"five-step revenue model","u":"/concepts/five-step-revenue-model/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b770d539e15a4f93ce4f841412f6f5fa846e1a8bb5fc7c927788559751005a4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"five-year disclosure schedule","u":"/concepts/five-year-disclosure-schedule/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6a17613354673af8c855992d9fbb4740211a1d6e9d4ed87e474d0ab5878aeb4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"five-year payment schedule","u":"/concepts/five-year-payment-schedule/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:930a41c3bb812f3f989d2188de7d6bc11f68bf38ed26f5b1e4282451b0eb8c9a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"five-year summary and cpi-u","u":"/concepts/five-year-summary-and-cpi-u/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b145199030123509dd5db0f521cbc4af6cc96478404d47b1c0fb35ffad8ce41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fixed charges and expenses","u":"/concepts/fixed-charges-and-expenses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5413436eddbaa101c2554936b69876725eebcde754eb5fde68c0888a8ed16fcb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fixed discount rate","u":"/concepts/fixed-discount-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee09c1bf944995ac81c823cb616fa7d157bc35be5871b6782c13ebaf83f69de2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fixed or determinable amount","u":"/concepts/fixed-or-determinable-amount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52624dbaf1c69ed11487d24df91fbd5d1cf39e68bd8ea3b2911b631e89a078d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fixed production overhead allocation","u":"/concepts/fixed-production-overhead-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54911f2f30e01f9a9a8b013942888c2298b80e509426ca513524e614b56da773","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fixed total obligation","u":"/concepts/fixed-total-obligation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b518f15a63077d20798d241fd6d7a4771fae23a8dd33ef30112f1f4247c7921d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fixed-for-fixed","u":"/concepts/fixed-for-fixed/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9978926072eb40d72ce52c3e00195a2a7189a67ec198ae17281a52ace5d4bbf5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fixed-odds wagering contract","u":"/concepts/fixed-odds-wagering-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d413c9d1ed68f427d15fbeefa684e9021a1f319c8b041c5c8e9da8bd2767433d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"flight crew compensation","u":"/concepts/flight-crew-compensation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c015ba15a392e08eb26d64f518bd575eca4cd9918513782a48c36be06a5eddf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"flight equipment","u":"/concepts/flight-equipment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42c1daff4e296d948e9c47f54ad8edc68f84fcaeebfc06bfcc3087d4f055ab35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"flight personnel compensation","u":"/concepts/flight-personnel-compensation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fff66829b08466e83f821e1fdf5b6ba218f7cc57ef16d0cddc513a6a2265219b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"floor-offset plan","u":"/concepts/floor-offset-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd40781c7504b495f6cd62e5bc5892a7938586ba063daf69b13290992eaae84a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"flow-through limited liability entity","u":"/concepts/flow-through-limited-liability-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32a4a44c7d847e9ae01e1e3ffe12acdd31687b796aa934acd818db926e5e3371","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"flow-through tax benefits","u":"/concepts/flow-through-tax-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4fb9e432529771246c2841dbc5f544c6ad56493f5ed41bb692fd741c15f8c0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"follow-on contract uncertainty","u":"/concepts/follow-on-contract-uncertainty/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:033f34bcdc801b4aa776b5b5b2090a40eb17aee134800f9bdbedb3817291db2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"forecasted transaction","u":"/concepts/forecasted-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9047579a8528ae202eb4588dfee833e99b00fa626d6fb00ec9c14d24abe34a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"forecasted transaction probability","u":"/concepts/forecasted-transaction-probability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8be260f8f70ab8bdc794c1ed923cadb157932e6d33dbe24477629c5c7ba5c898","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"foreclosure","u":"/concepts/foreclosure/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b143f08ff5dedbb09ab34b8e275f585860a6fc31e588682c1341d9ab6830bb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"foreign currency payables","u":"/concepts/foreign-currency-payables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:373fd71a479d13a89f56db5a8ef3293ed122f9de60c4123191ae039ef9b0fd54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"foreign currency transaction","u":"/concepts/foreign-currency-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a082ebf54fe9d9d4f5fd366614f30a844642f8651d6caf578da50f9311d25b23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"foreign currency transaction gains and losses","u":"/concepts/foreign-currency-transaction-gains-and-losses/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd67f99134e13c45ce8b1be584dc729e470e3fd222cb3cc0c4cafec1980a2001","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"foreign currency transactions","u":"/concepts/foreign-currency-transactions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d949d2422fba2eadb07334482a70880d8abf5e1012b586c610da38aff8bc7fce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"foreign currency translation at current rates","u":"/concepts/foreign-currency-translation-at-current-rates/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e70b4a77a7593b2a76514d3472b6ebf537fb927a9a97a3c2bc896a7d48954f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"foreign subsidiary","u":"/concepts/foreign-subsidiary/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35f263f2074ecac3481fee887abef11b6205d423c094161190e9030c00fcf785","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"foreign withholding tax","u":"/concepts/foreign-withholding-tax/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e13524c7d6fd20bf52ca771b0a453e9be3e2f9913f646a8e016c63cac01f7ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"forfeited nonvested accounts","u":"/concepts/forfeited-nonvested-accounts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f05750fcfbff13c7e4d47b1f56fcf7703ee8e1ff5299d244e6357c32ebc01ba4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"forfeiture estimation policy","u":"/concepts/forfeiture-estimation-policy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8da83250557d250628da7086d276408961875409a0c1f5e830c05c43a026972d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"forfeiture policy election","u":"/concepts/forfeiture-policy-election/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9230db2b9affe92318463842cad52c4cf36e6606ce9ff02544bdd6eb1d47210","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"forgivable loan","u":"/concepts/forgivable-loan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65d21aae02529d5b88125c375d8d1df5d0194db3c91982e84bf922475475e416","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"forgivable loans","u":"/concepts/forgivable-loans/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1322915f75f1cc5e3b2f64bfa6285e9b72ab667bab6e5e7ab5e45d375e23bdcd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"forgiveness of debt","u":"/concepts/forgiveness-of-debt/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28ef32511125577318fc0836ea8b2df7a692798208db2ff9b6f77a482b05b942","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"form 5500 reconciliation","u":"/concepts/form-5500-reconciliation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0c74705b6bacceea7909dc5ed61e8b66efb5fb804bf7ce68f2bf3184b1f8513","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"formal commitment","u":"/concepts/formal-commitment/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92f54827f5e7455cd5a663491726606a3ac773e5bdda021d98f8dfae73c4edb0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"formal determination of insolvency","u":"/concepts/formal-determination-of-insolvency/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afdf1e895636596ab4307b864e336ef8005b2c00d7c385cd4a5993154f411b01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"formation date","u":"/concepts/formation-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:477a9816147292386206c122e4eccbc1c14adb656a0c123b47f8a3843f343fe7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"forward exchange contract","u":"/concepts/forward-exchange-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2afcd369748363f3a03fae14d9f58c3298f56e577b5197eedc3f2090e64a9730","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"forward pricing curves","u":"/concepts/forward-pricing-curves/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7e5fb0e35766d9c5f564ccde5a70b97d773c980a8ce1d7a75b78ae011c6fa5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchise agreement commitments","u":"/concepts/franchise-agreement-commitments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0cf31e8f4112dd39aab35732b79f8a0f792806f3731f6803bddec845e08d2cf2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchise application costs","u":"/concepts/franchise-application-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59e99bfcd00e4c5c4e6e070ccc30a35d445eb1f19e915aeea55f3538df9a6110","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchise fee revenue","u":"/concepts/franchise-fee-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1515a10592ea6a01c9b8b99e308b8b578f8eabb2d55b0e28bc0338e3b05414af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchise license","u":"/concepts/franchise-license/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0923a650747478f9bcfe56e726f90bf5a094abfc8694b36efc6e26699ee2157e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchised outlets","u":"/concepts/franchised-outlets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05f0a1bf145ba4d978d2a520b77a3975e979b361038889be03b11bfc49ec8dad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchisee","u":"/concepts/franchisee/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe0de070bc4ee40b17cc03657119b9aafce2ef7235706d81fd30b563fe2643ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchising costs","u":"/concepts/franchising-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04fd48c899d18f94e194e172b9fcdbec889916bfb7f6949463cdd1dae8da7182","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchising costs expensed as incurred","u":"/concepts/franchising-costs-expensed-as-incurred/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:240565803dd2e57ee4b24e60262b5dd2190387647f08832ca922821b70d03213","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchisor","u":"/concepts/franchisor/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a89c752565a373460fa8ee4390cb18e9226a03fb5c95d66b2df25fda65b66c8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchisor and franchisee","u":"/concepts/franchisor-and-franchisee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aecb5d4106d7b6c2a53ec792534c49a9a97cbdb51d764bc84cf60748e37f407c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchisor costs","u":"/concepts/franchisor-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:376f63b012d5df9804fdf7ffc75bcf580872a61d7e25705381f8e991bd0b612b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchisor deferred costs","u":"/concepts/franchisor-deferred-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:906ce588ae646d23985f053ab908741f8d2af0c5e4995c93222c5e5cb5eb3840","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchisor pre-opening services practical expedient","u":"/concepts/franchisor-pre-opening-services-practical-expedient/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11dc9de5a406b9e9aa1167f6139dfe7acd9d96af60cffb0adb8904b796c0e9ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchisor revenue","u":"/concepts/franchisor-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbcf8576c7eb3a2e3b8408e2cc8ae8bd00ecb418c3436770d5b668b5e830a271","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchisor-owned outlets","u":"/concepts/franchisor-owned-outlets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79e0f297c2534eda5ebf48ea19976d5a041006aea14b2bf8578ce62829513181","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"franchisor-owned versus franchised outlets","u":"/concepts/franchisor-owned-versus-franchised-outlets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a7022cf8bec800e602a60e99cd012a3f91e3cf2e5c1cb7d1ff3f6e5d75b84d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"freestanding financial instrument","u":"/concepts/freestanding-financial-instrument/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2913bc12668b1d4be1add092a17e909fe287679068a215ed70b406ce07819d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"frequent flyer program","u":"/concepts/frequent-flyer-program/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3de122316a806ba1f066aabf9cabe6b421eb17906c5de927907875e0f7e6d40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fresh-start reporting","u":"/concepts/fresh-start-reporting/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f01bb7aba5981c8f902e3b2d07e6f2fb285ce182cf932ec766c949241578b0e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fresh-start-like restatement to fair value","u":"/concepts/fresh-start-like-restatement-to-fair-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2343af4f2a3df275f3c35b229b1d655c3acfc6672b09bcbcacf4fe3c1caa3cde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"front-end load","u":"/concepts/front-end-load/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc8e478c812d99ef6b13fc262698e08acf51c4205d216bb076237c29e7f02079","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"full cost method","u":"/concepts/full-cost-method/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3237398fc1b25a94e8b5adf0fc0715022f5fb9f7c84dfb115e9ec5d1a6faf62f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"full eligibility date","u":"/concepts/full-eligibility-date/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa14ec51c7cba843f5174267bc0fb65182d40bb158ca32f548e9d7061cad2e82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"full eligibility date and present value accrual","u":"/concepts/full-eligibility-date-and-present-value-accrual/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a45302f677dff95b74761b33b1b8ab27767b4e9732071d31030908fea66ecf8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"full set of financial statements","u":"/concepts/full-set-of-financial-statements/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8535967d1043bb3c2f1b9a93da668fcf496c499ca0e50292c16485d9fe6b8977","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fully benefit-responsive investment contract","u":"/concepts/fully-benefit-responsive-investment-contract/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:283bcdf75202dfe9566059e5fd43fbeb645218bcfa74193544d4c3fe7cef4f57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fully benefit-responsive investment contracts","u":"/concepts/fully-benefit-responsive-investment-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f1186cadcd8e043c716580bc6942a652fce0789438ba926b2f83bec4d3c2a45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fully benefit-responsive investment contracts at contract value","u":"/concepts/fully-benefit-responsive-investment-contracts-at-contract-value/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c01b0454aca8e083da999222f26b8dd8533198dcd742380f51c7fb031d8dbaa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"functional and departmental accounting","u":"/concepts/functional-and-departmental-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d89303d90167426752885e648533105aba20d389f7d322aa3420c2780e03806","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"functional and natural expense analysis","u":"/concepts/functional-and-natural-expense-analysis/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:437f7b482ae2233dc97783b158c350eae0660b32af1f90ba9484d63d0a0af197","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"functional currency","u":"/concepts/functional-currency/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:107e354eff3030d0cc9c8b03f606db8e098af7b55e3942b4e6b9d18585892d66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"functional currency change","u":"/concepts/functional-currency-change/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:641b8948d16c2487338542d3fae35af4128caf1a2e814c6259b6914ffa389b13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"functional currency exposure","u":"/concepts/functional-currency-exposure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ab4d27cd8c1c4e9951b52835a3d58b449ed5d6b0803de0190a67893f03f7d6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"functional expense classification","u":"/concepts/functional-expense-classification/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82dfc011a90a29b13c8b162d6903b07c1e64dd609fd02ce8442465b1d55d43cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"functional expense classification and joint costs","u":"/concepts/functional-expense-classification-and-joint-costs/","x":"27 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5ac853e56e2577085c305929762d9497b6fa46b2567d3d463f7dfa6674caddb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fund accounting","u":"/concepts/fund-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a9721270135933fb34423ca6ccc56389f9cd2edb509ede9fae9c3de8312284d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fund of funds","u":"/concepts/fund-of-funds/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82a908f30166b3ccdae38d4b341f4567540c603a211d74d58ce14d27dc6c2d8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fund reporting","u":"/concepts/fund-reporting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdbbb7f3955b0d93e4b9a7d7b4367121a6f1642364c5cdcc73743fde2949cd22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fundamental and typical characteristics","u":"/concepts/fundamental-and-typical-characteristics/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e453e6e38b813f4cc6364543d943aef15d467505c05d514f3f63d0623400346c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fundamental characteristics","u":"/concepts/fundamental-characteristics/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe893f6b196305e8935a7986d06471fe066e23768cf7bf38361ed8d566661d40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"funded and unfunded portions of the obligation","u":"/concepts/funded-and-unfunded-portions-of-the-obligation/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10857f43a71b70657e4b0785f6932f9615cff98441dc8f5946bbf3773bd8ed28","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"funded portion","u":"/concepts/funded-portion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da2517786af4f2ef6b71b4cb0eda8c23c0403b637af66ef73b639d0dc696313a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"funded research and development","u":"/concepts/funded-research-and-development/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5fc4e433311420586f9b13165514ac72583a54d8104eb36f99e86a4f0c6aa5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"funded status","u":"/concepts/funded-status/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cf6dafa4d2be9708a516e833a953307c2c7197818e65d83ba8b1ab0da5a0d29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"funded status recognition","u":"/concepts/funded-status-recognition/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b07fa0a58d47d0f5d1037765b44afe1676efe52d702fafc3dcab4fab2444cd88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"funding improvement or rehabilitation plan","u":"/concepts/funding-improvement-or-rehabilitation-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b72c4be6406b2fa99770d31cdbe47ac28e41216d6b220284d3c49734096873c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"funding policy","u":"/concepts/funding-policy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:166478ba14f2a820d2d6bece75aebc2005e7d55256e7a377698cd378f885c965","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"funding policy disclosure","u":"/concepts/funding-policy-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15a7d4073376449ad4bcd895bccd473f324793f7eeb01b1092907972e9ad921b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fundraising expense","u":"/concepts/fundraising-expense/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8ea42a41dc3167bc245bf56bd4e3abecc6d73fd8f21c2b2bf07cbeefc428ecd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"funds withheld","u":"/concepts/funds-withheld/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a23930920a6627151c43611ae8d4f2198dbffea1335186e8e31b1f8daf2fe2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"fungible intangible assets","u":"/concepts/fungible-intangible-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23f919b7969cd80268659aec438cfcf37fbaced28e64ee3089caaad7dcfe714f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"future commitments disclosure","u":"/concepts/future-commitments-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04065804f7a8e40ce379dd88f3d8d682658a49d961e68cf7522720e7e8e78f48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"future confirming event","u":"/concepts/future-confirming-event/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:326a3305d1a4351dac67c78e21262b13652186f336d12c0715a00fc79244b68e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"future major repairs and replacements","u":"/concepts/future-major-repairs-and-replacements/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac18b0e5f986e895a248aa9878364b51b40340567c54208c9006207fb73d73b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"future mineral prices","u":"/concepts/future-mineral-prices/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c81299d24953017c4a92ed1e429f12490f75829abab85f00bf2d08003bd13f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gaap hierarchy","u":"/concepts/gaap-hierarchy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f306bcb20e451f7aeac9e8f5e500f1bb2aeeefd86a1d981067c061928998997f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gain contingency","u":"/concepts/gain-contingency/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18f172a7f1f85394c8eab4cf051403b50f95daff3156cfba9233004bde4b9455","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gain on restructuring of payables","u":"/concepts/gain-on-restructuring-of-payables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e49e7975bda35a3762e0849a7e6b291e99bd102d8944868287df8fc91a1c5a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gain or loss on reinvested proceeds","u":"/concepts/gain-or-loss-on-reinvested-proceeds/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84ab7fa4d3866218eee7934af97bd91d0f371847b0bc386b26a5dda9f6b8b40c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gain or loss on sale of financial assets","u":"/concepts/gain-or-loss-on-sale-of-financial-assets/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:328aa3dd5fba140bf5c60a1537df2b1375a78254e65b02e922c3f2d756571bd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gain or loss recognition","u":"/concepts/gain-or-loss-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e70bab9749a68c61121300cad3e355a82fa9ca47ab92ac304269f362c966eb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gains and losses","u":"/concepts/gains-and-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:628d9bb4b0fbfd322cb7b492db7c5aa8aa9e30059a35750de0d8304326a21663","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gaming chip liability","u":"/concepts/gaming-chip-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e270c78d0cd92a5751c98be19ab5d20ff2781e77601ea6ba33bc24bc02b51aff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gaming chips","u":"/concepts/gaming-chips/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5da5349c751aa9b7b7c8f324facdca49ce392c9ac92d0d9063db68f8d34a23a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gaming operations","u":"/concepts/gaming-operations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69899a0989dc034c63ab38ae9ab13af07466a123dbd4125a24a78ad3301bac42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gas-balancing arrangement","u":"/concepts/gas-balancing-arrangement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2e3520fdc227a3156683bf8981bc77d78cf9873ec0082c8b2fa0e6951539b0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"general and administrative expenses","u":"/concepts/general-and-administrative-expenses/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:300e31276e428693fb4e9a5421a712aa28fb7422e3269bb7b3b9a0becc18235d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"general overhead","u":"/concepts/general-overhead/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3d11e1240399ccd85c23e7aeaa152d3b4acab83a7973709a81b2da85312bf96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"general partner control","u":"/concepts/general-partner-control/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69ef7f7ca638b03707cd8942683e25d2e3f851a857fbb0d91670c4ac9c5afedc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"general partnership control","u":"/concepts/general-partnership-control/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38924fa28055debc0d8f145e2aba87c739110f57445cffa49fb26fefa7664dab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"general reserves","u":"/concepts/general-reserves/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdb0759d6e55349f7fdf0c67ffcd5e07178085fff62fd902b7298139ef806e17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"general type of investment disclosure","u":"/concepts/general-type-of-investment-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8683a8fd8ea3d9e0515a0827519fbc43500ea4a4ed9ffe9b298a04d05073f578","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"geographic area disclosure","u":"/concepts/geographic-area-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3714e511db1f2edad5fde1838349b111defbcead7c74e6bf22149848abd82c16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"geographic segment disclosure","u":"/concepts/geographic-segment-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72bd2d48c3ec968c34a10bf0d7bc118d072e80f590a3e4cf31de6af85b3609c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"geographic segments","u":"/concepts/geographic-segments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d8f5b502d610587b62120aa4a6b36476a5cb6d25476ce41405552a2d0704433","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"geological and geophysical costs","u":"/concepts/geological-and-geophysical-costs/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5b11dd89278025bd9c2f2bc670077d261af7a0234adb21be36a2389424df2bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gnma securities","u":"/concepts/gnma-securities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e17ba5767d740dbc48c4fb930aea2cb4a06fbf71620b86f79e4201b7c0d5ddfd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"going concern","u":"/concepts/going-concern/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4aaa03892067f805901e0372b62b6da6df2b248676f73eda949492f555860a15","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"going concern basis of accounting","u":"/concepts/going-concern-basis-of-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ac53c3da51300e945040d7770940094897b0a030a3e68767f4f338e5b41bbb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"going concern doubt","u":"/concepts/going-concern-doubt/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f125657e5d00c6186ae2e639f86e871f0ef5353bf6605193e400929f5799c8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"goodwill","u":"/concepts/goodwill/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cef7e989b2a436c69ae28f03d83ec3725069b0d4d8003cc23603c6e48ed8696","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"goodwill amortization","u":"/concepts/goodwill-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b195868d7eceb89ffdbb3f695e2dde68d26b2ea8540c86853809ced21f027a38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"goodwill amortization accounting alternative","u":"/concepts/goodwill-amortization-accounting-alternative/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c206cbdc474b3a10efdcbd1b2d1db19ae6844a2f6dd22643e06d32d7687c0c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"goodwill and bargain purchase gain","u":"/concepts/goodwill-and-bargain-purchase-gain/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:825e47b1a6f62528816f94267c58f0eb18e977007e6b9be406f73d3e30555ed4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"goodwill impairment testing at the reporting unit level","u":"/concepts/goodwill-impairment-testing-at-the-reporting-unit-level/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19dab66d091fa17f8de29a22c7b916b655fcbe9b8b1ed96d08d5e71de32ca63a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"goodwill measurement","u":"/concepts/goodwill-measurement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd0786089fd8c4c39383c7b239ce5b367e15d751ab600339be0c29ef20ce17a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"goodwill versus immediate charge","u":"/concepts/goodwill-versus-immediate-charge/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecf4c27c0e50e87e1705c2e0cd30f366ce350f6b01483c88e71375ac2f1e42c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"government contract cost principles","u":"/concepts/government-contract-cost-principles/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f26ff78168419de297f7275afcba44c1851e0e109ff69c26eaa956c10afe557","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"government contract receivables","u":"/concepts/government-contract-receivables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dd5b0a2ee167155adce5df4338c47afa8d3f0e3677e5948365f34bc9b10c7c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"government contract termination for convenience","u":"/concepts/government-contract-termination-for-convenience/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f3d1a196798e11d1cd852e14cb43d8fe96913164ff1947984af0edc781ac6b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"government contractor","u":"/concepts/government-contractor/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af75f4bc925f0e848846c73740e050a82b948de5fa8cdb5834bfbb329f70deb8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"government contractor risk","u":"/concepts/government-contractor-risk/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2765cb8802339150282dd60e483ef562afd00479ed3bb8f500926eb3b52367c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"government contractors","u":"/concepts/government-contractors/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:209ddf49d05c9dfad6acbe926de7181b87a7640787652df5a9db3fd342b8f32a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"government contracts","u":"/concepts/government-contracts/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4103799f436e9cc011c82973bba78bfbaeb44c510bc547bf773da3e1fa58dd4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"government grant","u":"/concepts/government-grant/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:150f0500556ea4769386438b1915df1620e2e73111fbe40541ee68518525a1e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"government grant recognition threshold","u":"/concepts/government-grant-recognition-threshold/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54dba55302a6215250596b11c349911c1772c2e600d6251d30fa11dc46808776","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"government subsidy income","u":"/concepts/government-subsidy-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eddff522cfd237f35a6cf8799973fab5473e5eaf0adaacb6f440fbdffdaca516","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"government's rights to plan assets","u":"/concepts/government-s-rights-to-plan-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3115c2beac85b0148742ce0d13e37c255a7cba47aa49f083558f902a2edc13e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"grandfathered guidance","u":"/concepts/grandfathered-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98c1e34a15260907a627895b5133725471762eb48e09d7304ff61f1731cea202","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"grandfathered temporary differences","u":"/concepts/grandfathered-temporary-differences/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2986d6a1ecae367d7b780be35f3603ace6322e570bba1003a8c4927b558bf777","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"grant related to an asset","u":"/concepts/grant-related-to-an-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4beedf28df4cae570553328f71fec1c945ce87fb257fafeeda416c2d136b71b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"grant related to income","u":"/concepts/grant-related-to-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1b1f9e9a68bd77d0c910696a5cb9d663373863e1e10f2ab12e73121cc1d0e75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"grant-date fair value","u":"/concepts/grant-date-fair-value/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99a079486cbbe9deeebba36308b04062426f9f2387c6ecdbf71fdfb66bec9508","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"grant-date fair value measurement","u":"/concepts/grant-date-fair-value-measurement/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:878ef05e7ba9a2cf2b7ab40f99e4abd4ef99a41005c71ad1ffcae5514c6e4f61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"grantor as customer","u":"/concepts/grantor-as-customer/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eda10ab19122aab74c002122e90246d193fda237c424723398fd05d51f858a9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"grantor as customer under topic 606","u":"/concepts/grantor-as-customer-under-topic-606/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:488a73100ddbeacae2b0f62f33098094e1c52e4af2fce05f9b9b54abd963a4e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"grants related to assets vs. grants related to income","u":"/concepts/grants-related-to-assets-vs-grants-related-to-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af055a1f3a5908111af6feb164b5fd3b9fa5c1b8e00fa80cc39fa22d77362a2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"graphics development","u":"/concepts/graphics-development/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1abf6715bfc9298ea4022bea36f923395e839612494a674bf9d8f3e9a69b6a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"greater of revenue-ratio or straight-line amortization","u":"/concepts/greater-of-revenue-ratio-or-straight-line-amortization/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80b0255d19a1bdc12b058968abe2a54e18867a80db5c3b3c07a7016a3c8d2adb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gross financial statement presentation","u":"/concepts/gross-financial-statement-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:432fa299fa7b89e40f52ea3df3cf7cb00f64cd695f27c3ad9654a2ec94573efa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gross presentation","u":"/concepts/gross-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e048b6742e01fd0bed2b5461376177c5fa0731e5a6c48124bd5e37f44b7426c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gross presentation of insurance recoveries","u":"/concepts/gross-presentation-of-insurance-recoveries/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73ff591043cd8c1dd994bfeca30566ae13d881dd6d749ec23764393580c40f8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gross presentation of reinsurance","u":"/concepts/gross-presentation-of-reinsurance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a46120433a1a635356f71af34e8e6ecad196833bd0bb4088569426c60351740f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gross versus net presentation","u":"/concepts/gross-versus-net-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19ceae7e5b7f91257b7c8dd5be685c51c4cd6e18abe806de936473afe488758d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gross versus net reporting exceptions","u":"/concepts/gross-versus-net-reporting-exceptions/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7383e60a0e698926ce8f3f5cbc8c05f0c4b81bfaeb15122110d89d5867598490","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gross versus net revenue presentation","u":"/concepts/gross-versus-net-revenue-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93e2d5e151d1f871f731dea0fbd063ea613e64e5a5dccf5a93a7d359324ff700","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"gross versus present value measurement","u":"/concepts/gross-versus-present-value-measurement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36af6ca253f4dcf64f2cfa943ab01c2d5ae48aceecc2bd898ab9a2e1dca715d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"group concentrations","u":"/concepts/group-concentrations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adecf7e4c6bd9d61579f1cd5040a4f22a25065b4d4d492d90af10860b70c7997","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"group depreciation","u":"/concepts/group-depreciation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6352a7e40c64d66c09c0cc71664b1e47850b2061ed1bf2eea2904906a5e64d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"growing crops","u":"/concepts/growing-crops/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13a53b45d5323dff25a21ae13ccd0c1154048e7d34d0df46c43e01299af75080","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"guarantee","u":"/concepts/guarantee/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d78fefdd1283907640a034e039ba6c92a9294e1d6b51629850faafaa44e36cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"guarantee liability at inception","u":"/concepts/guarantee-liability-at-inception/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1053be32d88931ee84f78da274bb7fd57c1a67408d771ad2527565fa2315447c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"guarantee obligation","u":"/concepts/guarantee-obligation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad7f0f432e75d4987ab0d59d5b4b6138e17f9260d1cb5fe51f447aa47f0d2045","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"guarantees","u":"/concepts/guarantees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1afa4553183e9a1558ef38a9b30a4073c6df01baf4ce7a2e01cde1ce8b7a2c44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"guarantor liability","u":"/concepts/guarantor-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b9d594d718682ec6c4239c381fb81966017dd199272228eb0b9caac07cfc0ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"guaranty-fund assessment","u":"/concepts/guaranty-fund-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:770b94d2121701b7720c57cdcda916c9a5ad2366bfd1d0c25b29da693ca84983","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hardware revisions","u":"/concepts/hardware-revisions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8567099d361fead24ac28c83b84d82a47ba48a697167f720cb7182bc0095b2e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"harvested crops","u":"/concepts/harvested-crops/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2696a6b23cef7d39c155d9e474723731ca302244baaba7d1dee93a87939a779","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"health and welfare benefit plan","u":"/concepts/health-and-welfare-benefit-plan/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ec8cc41bf677249a0f3a9c8451ad83612517573973ac9442a55cc20d68e20aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"health and welfare benefit plans","u":"/concepts/health-and-welfare-benefit-plans/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3416f2bef50005f5e497b224b5d4ce622eb520657d76a7c0c28f91fee4024a46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"health care cost trend rate","u":"/concepts/health-care-cost-trend-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30d695f08a409d99a66accabfc9c8a5ea09d84ad78b135c4ff6408233046a6d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"health care cost-trend rate","u":"/concepts/health-care-cost-trend-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba830034cfb7da84c4e989a16e1b9de3b667fe828f4b22e5ad6780b604b7477c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"health care entities","u":"/concepts/health-care-entities/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8513b7ed7fbbde4c75f6d97252e4597d4a245db733b7ee740d6567c74d6d6f39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"health care entity","u":"/concepts/health-care-entity/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3927a1876aad14380bd1dba5dc2a6e10f8e97ed5d49975a3b3d67ff2c3a658bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"health care entity definition","u":"/concepts/health-care-entity-definition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dc44ea7042db9a2de231f7e4bf5e22b279275963d22b0587c4689d72edd1dc9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"heating degree day","u":"/concepts/heating-degree-day/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07b2f8367ccaae2281c3557ca7b340a291809f02af1760bda07ac36b6fed2fcd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hedge accounting relief","u":"/concepts/hedge-accounting-relief/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:313a3d2838c20ce0205e76a02b76e615ebbfc837a0ab5114b89ffa3ad3b4c772","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hedge dedesignation","u":"/concepts/hedge-dedesignation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:126abeec550b4da41e803f0f62bbe88b55a387f328c999b87b94aeae40336fcb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hedge designation","u":"/concepts/hedge-designation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f141b657eefde804d7be80d25fc53f8b287365575bc40da9b0b2ded25b042357","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hedge designation and contemporaneous documentation","u":"/concepts/hedge-designation-and-contemporaneous-documentation/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1861599bcaca5ae547cebdd671e1d224db647a0b0212123a014f7e7a35817bfc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hedge designation and documentation","u":"/concepts/hedge-designation-and-documentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a38303a2552f685e239eafff95c803d0804e90ad82c844f57db65a104e08eb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hedge documentation","u":"/concepts/hedge-documentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f45ac673e516f1d2bf2d8142ab31680afc6db43ef603cab433db8c3d39202d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hedge effectiveness assessment","u":"/concepts/hedge-effectiveness-assessment/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7abb216f70f3b4e1dd190e8e2f7c79640848ce2b52d33230b3c4f90c690323cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hedged item basis adjustment","u":"/concepts/hedged-item-basis-adjustment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28c7d122f42dd5e4eceb68a4f911ded5dafea584113aea518dcc202238b42283","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hedged item eligibility","u":"/concepts/hedged-item-eligibility/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3839dadb871170f4166bcd70a6af126ffd900e81012d106a3f45e7efdf967e6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"held for long-term investment","u":"/concepts/held-for-long-term-investment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2bfe619b39b92ae84d4dcb3d480ef6c470b17169d4437308cec4ff87fd77991","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"held for sale classification","u":"/concepts/held-for-sale-classification/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:002cdef27a41fd66808581faa75a1821abc86aec5559d26a03c445bf1b19fa4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"held for sale criteria","u":"/concepts/held-for-sale-criteria/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:256eccb50a0d717bf5eaa30c57328ec33030c57024aee067b9947748df381f47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"held for sale versus held for investment classification","u":"/concepts/held-for-sale-versus-held-for-investment-classification/","x":"20 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1246c0048e900f189f08407a59a4cee27ebdf5ff4b320dc6355ca7052d92e21c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"held-for-sale classification criteria","u":"/concepts/held-for-sale-classification-criteria/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6ac2d3187ed67ce2b1c680640bc8972b8b19e0f6bbfeb83d9d9bd4aa6ed71df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"held-for-sale criteria","u":"/concepts/held-for-sale-criteria/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b64e5cc76968a301eed6b880a7f87a96546b369af666e6d421236f7b8bd013e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"held-to-maturity classification","u":"/concepts/held-to-maturity-classification/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:618122ec7bbe5a2bf5bf5272e177b1c9622013e5eb306c2cffd0e31f08e10f44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"high-yield debt securities","u":"/concepts/high-yield-debt-securities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0997ebf018cbe5ac4f9abc9f8677ce6d8e0b7d18fd507950c6a72e88f54a0a1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"highest and best use","u":"/concepts/highest-and-best-use/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7d5b9f24e3937d561c37934f5e5609088cee3e8bc8ef7273b5ccaadba2103e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"highest and best use of nonfinancial assets","u":"/concepts/highest-and-best-use-of-nonfinancial-assets/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a00552514f1b9f3db1650c2de82a74e0d7eb19463279729ea7bf9e4de0094c8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"highly effective","u":"/concepts/highly-effective/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0d877a17dcee95a65d681a243ae8aba0f049579d144c24873c1b08212e5b199","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"highly inflationary economies","u":"/concepts/highly-inflationary-economies/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0408e3f0edfdf3d92296f842ce8b10b9c8016fb9eacac22f198c4e57054df44f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"highly inflationary economy","u":"/concepts/highly-inflationary-economy/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58817cf41c006078c9c433691752a93cdfcce11ba677e2e2ee88a432f6200f60","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"highly liquid investments","u":"/concepts/highly-liquid-investments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fe7273b5bbae641cbe9cb6e4fa1dd471686aae1eb05f9427173d44dfbb10ee9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"historical collection data","u":"/concepts/historical-collection-data/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f59551eb878f74d91ef19f2ee6005df9e677df3f1c2c9f6da2aac4d57772597e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"historical exchange rate","u":"/concepts/historical-exchange-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:903a955ce5ecff5bba322c64f72527ee9bab49fbb7ffba368fa100ab142f281a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"historical exchange rate remeasurement","u":"/concepts/historical-exchange-rate-remeasurement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74d279f9e774f63791162f28c50ad831211b9fc6fbf6c8d3532180152dbaa6b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"historical waste","u":"/concepts/historical-waste/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d7304d686e13bdffecef5759a544670b841f27e45dba6d22ab2dca25c99bc90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"holding period","u":"/concepts/holding-period/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24f3a21f77254ced3b8c9f27d0c0b9b8fe687fc2c67631b480b4e35ef5715258","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"holding period rental costs","u":"/concepts/holding-period-rental-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3488d418455bc1bff1a6a710904b705954e8d651430e30e719e4e1191f19ea73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"homeowners association","u":"/concepts/homeowners-association/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b55b24dafeecc2bbbc4e128c8f7ac3e2249f391b22f86bfb4e6133c39e25777","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"homeowners' and condominium associations","u":"/concepts/homeowners-and-condominium-associations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db3a1ccce0f6eb3b50c484b242f446ee3a8f1248e9e669ee5b055daab936e5ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hookup costs","u":"/concepts/hookup-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:230a7d5877225be24d571a621e14b616eee845f7429db38baef84e5fb84bf770","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"host contract","u":"/concepts/host-contract/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb80cc0105b77fe350a1e7e8c480cf604a986ae303aa103aa27b0de86c7fefe5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hosting arrangement","u":"/concepts/hosting-arrangement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cc17dd6d37a45967cc73c8d30ca851f2d8784c4972ee62a042d1cd360cd45e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hosting arrangement that is a service contract","u":"/concepts/hosting-arrangement-that-is-a-service-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aef09925d9b1fdd1fce64a055e861fe8c8b269874f8d155475b07f6399e14faa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hybrid instrument","u":"/concepts/hybrid-instrument/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47e33a69165af61e6837ba38fa0fd00c2ef0b4043c360cec61277ad176c92197","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hypothetical derivative","u":"/concepts/hypothetical-derivative/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4a12f64990dd3a9602f5d3077fe0f3b7e018369a23f81fc320ec63ac036896b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"hypothetical-derivative method","u":"/concepts/hypothetical-derivative-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6fc4223f7ee386db2ed39a8cc8f67e9df7d8cff49196fb085b0b3ef098ad1d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"identifiable intangible assets","u":"/concepts/identifiable-intangible-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26ff67ea785d8c32b875fd58b75a1ffcfd2d94c4cac3c044ce8f1f2a1e7950f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"identification of the customer","u":"/concepts/identification-of-the-customer/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff360ed03301d8f98612798b47d4010bc7924149c6bde92853d17fd4bdb2eac0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"identified asset","u":"/concepts/identified-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6237fc18ba9b2c978191760b599d2d4f52e1a6914ddc1e7d58fc6565cb83fb3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"identified asset and right to control use","u":"/concepts/identified-asset-and-right-to-control-use/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:805e47a32d3f0320a48aed8414a3ecd66b589da6638d64ca1d2804c764b92e68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"identifying the acquirer","u":"/concepts/identifying-the-acquirer/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4b96128ddca2d542a0a8ba9aab7f1e5b09500bb2494c2f62d1961b8baccda63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"identifying the acquirer and acquisition date","u":"/concepts/identifying-the-acquirer-and-acquisition-date/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bec4baba7a2ed4da6eb37e9147424079adf72ec4a7c9f4bc0060c7a18e29b7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"idle equipment time","u":"/concepts/idle-equipment-time/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c95ad80f7761efbf23b25da51c954e21cc04838bf38f86e6881fbe97b07c0a3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"if-converted eps","u":"/concepts/if-converted-eps/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42cf917d9c74f4fa5f5adff57606170ce82f8c962d60d0adedaa19fdda995672","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"if-converted method","u":"/concepts/if-converted-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b2c545e7bf451a4fd6398541c9aab79ae71ee5e6b195026c5edbf7a018f457c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"impairment indicators","u":"/concepts/impairment-indicators/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08609cd154a72121f2f3d72a5dd0c12d64a216186e028a4462a9d18bd7a66e92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"impairment loss measured at fair value","u":"/concepts/impairment-loss-measured-at-fair-value/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39e6ab5011ece06a982d758cd2568551557c36a86ab2e8d1e53f5edabb23f6ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"impairment of long-lived assets","u":"/concepts/impairment-of-long-lived-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88913e62552d5d531d159898b7b00eab77781e15ed56ae57c5596e515c2236a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"impairment of plant and equipment","u":"/concepts/impairment-of-plant-and-equipment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2cb47ddf667de81c56bf18c3cefcd4d7a6d4ccf64a396094ba1ffac49b64d79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"impairment under subtopic 360-10","u":"/concepts/impairment-under-subtopic-360-10/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec7d4c92d649c3eb95d9bf9f87be224cd91af519bc823f47d33a9610aa6181cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"impairment without reversal","u":"/concepts/impairment-without-reversal/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:034ac6a30c4233e6e3f647ae32025a824fd1040c7ebe635fadb5893f72b4e0e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"impairment write-down to fair value","u":"/concepts/impairment-write-down-to-fair-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a072a7ba8cc6f0bcd093c589c18c7e0cfa4cfb1c3c7ca0a2b4b86d191bb3696f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"impairment write-down to fair value (not restorable)","u":"/concepts/impairment-write-down-to-fair-value-not-restorable/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3e7d7c7402178fdb71339fbda8a44b0fa2301fbf0abfc6d346dba0ac02e250e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"implementation costs","u":"/concepts/implementation-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb8b5c84991d51138cc0492e13e031ec8dcb5b465eadea877e6c8fbdc3f9578d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"implied time restriction","u":"/concepts/implied-time-restriction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa77ae368f88901db9efffc0b1cb0703e517d9fc6ca5bdc68eb7d6330e8fee5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"impracticability","u":"/concepts/impracticability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:643663ab955ee46698416b67b51b602ab98e2def4596e25215ef36f20630cf81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"impracticability exception","u":"/concepts/impracticability-exception/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc84ad25294d4f8a7162b9e1d3bd33f84a0f3f83566eaf774bcf27ab98ecc76e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"improvement expenditures","u":"/concepts/improvement-expenditures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce19ae81a9f41429d18cc672e1a5e658727848e0d761cb3fbdf72ea64218b65f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"imputation of interest","u":"/concepts/imputation-of-interest/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf27f196ef90bb5fb042d46bc8808580d868c75826ee1666c97f26b1cca23deb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"imputation of interest on notes","u":"/concepts/imputation-of-interest-on-notes/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a29940618ecb194e634752475d50013ffd7916f04084a62f7027fedde0f78917","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"imputed interest","u":"/concepts/imputed-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c74e744b2e5e80cc595f31d3f8aadf8c8ada9deec5d58ebcaa129aefa880a0c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"imputed interest rate","u":"/concepts/imputed-interest-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:583eb293302d9efacbdd8cecae687f215e97313f2c6b55740c927b75da5c5883","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"in substance capital contribution","u":"/concepts/in-substance-capital-contribution/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22d3ee12f5bd18f371286cb206cb09c86974bed2dc67b9d6fbe3f59fcfb91d02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"in substance nonfinancial asset","u":"/concepts/in-substance-nonfinancial-asset/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b2e2376858d367e16337c9268cb6625e800efa354d983946400da12ceaee0dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"in substance nonfinancial assets","u":"/concepts/in-substance-nonfinancial-assets/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdc2cd16c110cb54766bbac2e96ad27621b1eaac4ab94292e5e551dee15465ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"in-process research and development","u":"/concepts/in-process-research-and-development/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a57675ff9922be77fdca14daca06766ab431bdf2b9e921243a4da1f3ecefe274","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"in-substance borrowing","u":"/concepts/in-substance-borrowing/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:515bc66c4a6ae5679d4232e94a97924e9323c6c703b6638b125ee7752510e7d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"in-substance common stock","u":"/concepts/in-substance-common-stock/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b5e990f690c4e5de6a0e6eca856e8e388a5234ed20affe00071ee3288f1ec01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"in-substance defeasance","u":"/concepts/in-substance-defeasance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36d2f160ea3b59e589d1884cb7e3623d7a9e0ac2bf608fba43a1f3e39e2ce727","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"in-substance real estate","u":"/concepts/in-substance-real-estate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f17097783215ccf44d5226310244bd08d16520db131d03e2cb8d5b7e1f019566","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"in-substance sale of real estate","u":"/concepts/in-substance-sale-of-real-estate/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ceafeca55b2fc4f85f69ddeb9d4f153608761116266cfccc748e06c2b204aedc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"in-substance sales of real estate","u":"/concepts/in-substance-sales-of-real-estate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5d22221a65606d6f65359f6e7c0e83959321bf2ac32c8f672d1c2064677c0f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inactive employees","u":"/concepts/inactive-employees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71023785e534b620d5d18a5df1acbb12c092e88994fba150709658552f8257fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incentive allocation","u":"/concepts/incentive-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c70760e8dadcfd3331df96ae8995424ddf324736214d38fd5e28d26ddce9e1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incentive-based management fees","u":"/concepts/incentive-based-management-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fe1d89a45eb3e5ab661666cdbccc59070d59a63d7eba845e37dbf073083aed5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inception-to-date cumulative amounts","u":"/concepts/inception-to-date-cumulative-amounts/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36063526430f563e908bf173cff0d18dbfe682f78970781c55cdee397b5e5d98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inception-to-date equity transaction detail","u":"/concepts/inception-to-date-equity-transaction-detail/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b458acbae0b19a5aa32d7e2e207131913eeb4411188b1c8a21c425f31c79a358","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inception-to-date information","u":"/concepts/inception-to-date-information/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47aa1fb70fb8da3884062fcb2e08d597c90ba3512f95bf008ca753ec19fabfd1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incidental operations","u":"/concepts/incidental-operations/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6d770f897a8aa210509d318cf20876e03e18842790ccfb8a0ff9e55073a48b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"income available to common stockholders","u":"/concepts/income-available-to-common-stockholders/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45fc53b23757dbb86a023541489557e5a733c1445ca7d1e078d46095e8ca4c84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"income from continuing operations","u":"/concepts/income-from-continuing-operations/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:933231bb1a860a2ff88c9341741237f30bcd00b2143e684cf6f18b37de5076e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"income statement classification","u":"/concepts/income-statement-classification/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef11b2e4a47183f0ee0f6aece85a1a6514968800f18fc0d699f333813c060060","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"income statement classification and disclosure","u":"/concepts/income-statement-classification-and-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30b8f1cfc3e7410bf89285adf59419f4c38f3c0714b192cae297afb2ac578b19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"income statement presentation","u":"/concepts/income-statement-presentation/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77cc5ff6dada3110c3f624d481add89b10deb4f8cce2be94057f70897995a36c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"income tax credits and other income tax benefits","u":"/concepts/income-tax-credits-and-other-income-tax-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9532f6fe4208a2edea1b866ef3a7e37493e022ec4ddc4e43a9f3baf29ef9929","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"income tax disclosures","u":"/concepts/income-tax-disclosures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df82ab6a878a495595b778c6d896c68add139aa0db61b63c9f1a5acd5eee97ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"income tax filing status","u":"/concepts/income-tax-filing-status/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db96ffcf651bccf0184e999a2467db1c8ca1690010f3087e143f9dc0eb5880d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"income tax status","u":"/concepts/income-tax-status/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a08448380c2d63e7dce3727f2b0ad5e9bf7f60fb08d350f5acfd7b5cc0d4dec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"increasing-rate debt","u":"/concepts/increasing-rate-debt/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38b171dedafbbb0d1e973f77229b331a8b8574c3d12a4711bd39138b6146e564","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incremental borrowing rate","u":"/concepts/incremental-borrowing-rate/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29fed30f565e510eecec918d49d8aab36046d7304b553f8c774836fab7b2d02a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incremental compensation cost","u":"/concepts/incremental-compensation-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bedf09cb3e85a33f9c78eb03f52d6ba73fcd96ac439cddaa51cf753199ed87ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incremental cost of obtaining a contract","u":"/concepts/incremental-cost-of-obtaining-a-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a53fb6e4dddd141ae1604b626e89a44c99e40b109ce9fb440787bfec8453f0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incremental costs of obtaining a contract","u":"/concepts/incremental-costs-of-obtaining-a-contract/","x":"17 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb684a3b433dae0bfa9481a2eb49b130591c34db152eb7ee13415296da99e29e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incremental costs of obtaining a contract (340-40)","u":"/concepts/incremental-costs-of-obtaining-a-contract-340-40/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d93589c65b1bcdfec870a2ebd07ff1d174fd3602b4a131aff87a5f89ac74c901","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incremental direct costs","u":"/concepts/incremental-direct-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa18fd029041f9e640e0f7082f0d636ea42efd524f5f2b9ee6338407e2b37d33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incremental guidance","u":"/concepts/incremental-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3403e6637670c8220241ab981ebd4abbcd9f8c013fc24e7d58f72c923cc84746","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incremental industry disclosures","u":"/concepts/incremental-industry-disclosures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:369b77069a8ef9042a04b5420e6e4cb0d085c3acba23e8e24aa944e021fdcae5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incremental industry guidance","u":"/concepts/incremental-industry-guidance/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e6158256ed627571a55426868d48334a76edd75c589443213ab3269ca0eca8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incremental industry-specific guidance","u":"/concepts/incremental-industry-specific-guidance/","x":"17 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f983d2030d6060e6d23944b89b3fad6742c22282c5f17cb186c73fc6cb403d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incremental industry-specific guidance and scope exclusions","u":"/concepts/incremental-industry-specific-guidance-and-scope-exclusions/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:615859ea3944e359b2809bf1eee1067032273c17dd41fdd7d5538e56185c4a01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incurred but not reported claims","u":"/concepts/incurred-but-not-reported-claims/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e59d8dda33d1e8cf488cd79a215008f786a43a174275b87bc7ac9fe182f6226f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"incurred but not reported liability","u":"/concepts/incurred-but-not-reported-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10597fca49c31a96dbd9dbd4d8352045f0fb98f7d1e4c12401aecec7fc65881c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indefinite reversal criteria","u":"/concepts/indefinite-reversal-criteria/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c314bb8ca405ba45fcdba13cb40e197fc2ed98a0d111efa88dbe6eb30a47f49b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indefinite reversal criteria and outside basis differences","u":"/concepts/indefinite-reversal-criteria-and-outside-basis-differences/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffef2d26bc79faed8fd5e1e23272cafe520fba68dc84b795e4f53d5a2eff4718","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indefinite-lived intangible asset","u":"/concepts/indefinite-lived-intangible-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9762418b3a1a4e91dcb80d3d65a7210804aadc6264be0b22fa3c2b5681c55acb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indefinite-lived intangibles","u":"/concepts/indefinite-lived-intangibles/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54d5e258da3b2e721ac923091f0fed3edbd90a993259e72c693d5aad570d00e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indemnification agreement","u":"/concepts/indemnification-agreement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:490f27ca6a91a405412bbda9108ba0569ba7366802205e42124743ff43704852","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indemnification asset","u":"/concepts/indemnification-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe8caca7e6df2b1a31ff90861691296e288d951d6081e938d9c9099757a7a5e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"independent third-party regulator","u":"/concepts/independent-third-party-regulator/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:077d19bab78ad5d7c767de79497617950813b204a14574f347c9c0481d8e49ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indeterminate risk","u":"/concepts/indeterminate-risk/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd381a6d82335c16e183de5e67dd138719a582b267c3c4e0cc6b89919551cb57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indexed to entity's own stock","u":"/concepts/indexed-to-entity-s-own-stock/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:623fbd9a7bacd48520c3490e8300044a81b7d2cab982b92d1349f8a94940ed30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indirect cost allocation","u":"/concepts/indirect-cost-allocation/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54f671e84c33fded9035375a5319e4f3c4f25998fb5bbc377274bcc36de41c12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indirect costs","u":"/concepts/indirect-costs/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40bb743d37ee7985a15214cd00f6c99c00ad6c5ddded45923747a1a10dbcda18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indirect general, selling, and administrative costs","u":"/concepts/indirect-general-selling-and-administrative-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f0edd81f2e131332f7b7064261f8c7fe1df63394452c2370c4fee12e435ed8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indirect guarantee of indebtedness of others","u":"/concepts/indirect-guarantee-of-indebtedness-of-others/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d44f59e1038667deb1a7cd4548933b3270792036a450bf025c5b97a16fd4e299","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indirect guarantees of indebtedness of others","u":"/concepts/indirect-guarantees-of-indebtedness-of-others/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13b630e78e40db4cbf258d9403caa011f86765dd815e9a54e864a867e436fbfe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indirect method","u":"/concepts/indirect-method/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:405ee75aff833860367743a15baad34fc6a59f525c37707f1a21039833cb8cfe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indirect method reconciliation","u":"/concepts/indirect-method-reconciliation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93e539a840d42f49462091b7df91708240f174a9713ec9a2c7fc0754d183a85f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"indirect project costs","u":"/concepts/indirect-project-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:084afbbebbbe57df109991edd486d473cfe1ab1214939e8a9a8962df1fac25ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"individual participant accounts","u":"/concepts/individual-participant-accounts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:377b4074ddf3705f4df5b7f6791055308b42b0c7a390f3f5372415b2cf75cb9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"individual-film-forecast-computation method","u":"/concepts/individual-film-forecast-computation-method/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:801101f235afeed6711d93090f91b0f17534aed8fe946971857a67ce1d145cfb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"induced conversion","u":"/concepts/induced-conversion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5cdf83e2fe65aba522b504a76f3d398aa29ebdc3161914eae9c4e63829dce1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"induced conversion and debt conversion expense","u":"/concepts/induced-conversion-and-debt-conversion-expense/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3701a2c60428b75868dc4b2cf96c0f5df6ead62d13044c6303016c4a47d3b4f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry definitions","u":"/concepts/industry-definitions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82986ff523c8a9d35303cfd7c29f97a0a37a0c738592629a1fee7ede88a8d102","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry exception","u":"/concepts/industry-exception/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afee5096c6a8446493a38de35bcfa387d1baf89ddf7a9266a354a1b20f62c31f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry glossary","u":"/concepts/industry-glossary/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8271a44c6f94f6d25dcc6e0bac543162bd92d3acba3c19213d98aecd5b4cae40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry income statement presentation","u":"/concepts/industry-income-statement-presentation/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b0b03fa6b8179636a46b512e12576e59c053b1396be9b10809a4fb81190b62d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry intersection subtopics (nfp, reit, time-sharing, regulated operations)","u":"/concepts/industry-intersection-subtopics-nfp-reit-time-sharing-regulated-operations/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fb0260dc5e30e7efaf3eb0fd53acf679dfeae70661e293120ab629de2b30dd5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry overlay","u":"/concepts/industry-overlay/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fecb245812e78fb4c9db120fe8dbf8e302dbe005bc016b47ce4cc3eb232f51f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry scope","u":"/concepts/industry-scope/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ee43c716be0f149cc4d1a532f2dccc0582956a848e14b525fd147ea742421da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry segment","u":"/concepts/industry-segment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4c60c807597180858bd6db6e9b9b6fa87323fd80c0b93d767bcea56806857a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-peculiar accounting methods","u":"/concepts/industry-peculiar-accounting-methods/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7dc98d65b5629d8a28bfbeb24e201da530c54f67b339771e6154be72cf5bf45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific cash flow guidance","u":"/concepts/industry-specific-cash-flow-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9334e3a67dca90cd4473abe62a6b0e4efde1a7aaeb3738ecc22cdcb1b9666fd4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific disclosure","u":"/concepts/industry-specific-disclosure/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6276c29de4ebe172a22a5ebfbe7b8a8f8440a25404342fca047d1339ef4e0c74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific exceptions and disclosures","u":"/concepts/industry-specific-exceptions-and-disclosures/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0df33d128df972a4a991d0a6fcf116e0a920459d3b24377136e787accb7e5a10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific expense guidance","u":"/concepts/industry-specific-expense-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c94c171ae025cef55b9338b528814b8d6e96d692c4026a066324c8560f38ec05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific guidance","u":"/concepts/industry-specific-guidance/","x":"19 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ef8e0099671958592cd82fa05b46dfdb53e60fe6501f87b56d564395a08d88e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific guidance overrides general guidance","u":"/concepts/industry-specific-guidance-overrides-general-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9803ffad3f62b826eb5ad05a9ff8d32a2b57b394cbd8d566f562c296dc0979c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific income tax exception","u":"/concepts/industry-specific-income-tax-exception/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:801d6a646a9e458e6407d368d6b44157383163651472e410451271a8307cd488","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific intangibles (slots, program licenses, title plants)","u":"/concepts/industry-specific-intangibles-slots-program-licenses-title-plants/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eee345bea58edb33219f0ea8a08a3c8f91c8436e72225f505e23ee6abe16aa65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific interest guidance","u":"/concepts/industry-specific-interest-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fe274ec04dc4966cb640f4028c2cd0aea83e14b85dff87d191a73b4d746c65e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific inventory guidance","u":"/concepts/industry-specific-inventory-guidance/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecfd563f2c92328dd2b59168d5dc8c6ca9318263cd90bdbe27ed2f7e4239c029","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific liability accruals","u":"/concepts/industry-specific-liability-accruals/","x":"19 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b87caa534794b6deb539e0d088c9b46dd9213a4ba2d5ab136141db730020e0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific overlay","u":"/concepts/industry-specific-overlay/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cda4a5d9cbf02f6e9fda5668650a351ce0ba0250d8464c1459eb29a1eb6c3088","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific pp&e guidance","u":"/concepts/industry-specific-pp-e-guidance/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbd5f4702f0685d4ba32f1e32fea3d57e7dee3a172bddcbc85982e122d527feb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific receivables","u":"/concepts/industry-specific-receivables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bc2f3ff8d015410b4d8ee85fd4b5a363320d73a4e1f319b2fa6eb459a21db32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific revenue guidance","u":"/concepts/industry-specific-revenue-guidance/","x":"16 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ac38a5cfb6ce075817aa653ff2c9afff02c5d3911869d5edaffa97f1110ed6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific revenue recognition","u":"/concepts/industry-specific-revenue-recognition/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c7fb145b58c34356e2488d7b2f5fdbed58aedf7eae270bf18a5e3df78f6f76c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific subtopic","u":"/concepts/industry-specific-subtopic/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:528555d29cae19110012ac97554010aa6326e077cdd4eac1f3e7fe57383e0211","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"industry-specific subtopics","u":"/concepts/industry-specific-subtopics/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9226237fab8b09a29de5828394aec5f7cfdc2b7dfb933b5cc1bef99491f31348","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"information technology transformation","u":"/concepts/information-technology-transformation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5489436643309eb8de582858f44708ce83722ac8d2d0de361f77d7c10ace760","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"infrastructure","u":"/concepts/infrastructure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af1d1b18d1f309ca0ea6804a680b282e05bdfdb893f1c30b684459fc05fd8aa8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"infrastructure development","u":"/concepts/infrastructure-development/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:592c6b1f3b506ce83e5e5de1f19048d631d6b680e4d5b21463ff64d2393dc014","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"infrastructure not recognized as pp&e","u":"/concepts/infrastructure-not-recognized-as-pp-e/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27acdbb99fb28118b42d6d830735b43b51005b6243022d60130250b2fd83c021","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"infrequency of occurrence","u":"/concepts/infrequency-of-occurrence/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcbdad3ec6bebb1d170b77d1c4338f6c01e3e90834272e17bf8f527727dfe14e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inherent contribution","u":"/concepts/inherent-contribution/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcfa287c85a200606a37bf29e54627a888fe277f5a31d8432133c637d2ff1064","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inherent contribution received","u":"/concepts/inherent-contribution-received/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7a5e4f9e2f6d51d10e5eb1e549b81f740e545408c9f9818c3ebe33daa15ffe3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"initial direct costs","u":"/concepts/initial-direct-costs/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fdfec43fc1a52c72e0e0faacf53d025c21d23806f8654bf12f7bf5104bed435","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"initial franchise fee","u":"/concepts/initial-franchise-fee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7a5ddacf895957c92738c03712542f38abb86e46039ccb9edb8808741bd3b3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"initial franchise fees","u":"/concepts/initial-franchise-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a61624e1b322811b666a02a02c8c8870fa3f90836b3272215c3d2a6547560aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"initial measurement","u":"/concepts/initial-measurement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:803f4db7ec79740b83619bf5fa0574f3d582c97766a7878d2e5ded5f7e37cf20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"initial net investment","u":"/concepts/initial-net-investment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c73b861eea54b1a6ce511a5664eebd3a3ccf7b9ee620fa895146d0670dfc349","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"initial subscriber installation costs","u":"/concepts/initial-subscriber-installation-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ff8341f2c65a47f8d9fc5d837feea32e7cb1aebec4c5d58ea26de14b00e9bb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inside versus outside basis differences","u":"/concepts/inside-versus-outside-basis-differences/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3255fb7d71c05f4635adddb1e564059c3233caf90a2ba58556c7a5687dc62bca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insignificant changes to a film","u":"/concepts/insignificant-changes-to-a-film/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf67067aaf4e675b9ad7267b63fe2cdcbc1069b99478c28359bbb030cc252203","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"installation and hookup fees","u":"/concepts/installation-and-hookup-fees/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0dea9d27aa803316998ba04c3063e79ca5d70d05b7aeecfb8a40e2890535611","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"installment method","u":"/concepts/installment-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:555808ab57ffcce41b8789a1f4d37722641fcbf3fe53020235d5c2cf2db5e15d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"instrument-specific credit risk","u":"/concepts/instrument-specific-credit-risk/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06f595030cbbaa763d89258f3528a411a9abbca53e6317f50398faa45a5876a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"instrument-specific credit risk in oci","u":"/concepts/instrument-specific-credit-risk-in-oci/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ae8f16838fbc5184156067a1a2882358b26630271035c94a722c339d93b20d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance contract","u":"/concepts/insurance-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:676064171d5c6c62e58e265a9eee9c713a775ee9641d7328e3b1d4c367276b90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance contracts","u":"/concepts/insurance-contracts/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b87310a73e95e4f886e6ca49a029db1f6049c3004f2146d3de548e38f690f348","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance contracts and contract value","u":"/concepts/insurance-contracts-and-contract-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7aad7931f83c9874e4b99d39da4104d6923e203596046b2af59f2d236040d119","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance costs","u":"/concepts/insurance-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f24b4bd3ac909ff58bfe032305e085aa9837a87295748f0529159ec9ee3e7dd5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance entities","u":"/concepts/insurance-entities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:358c16337e27cc2835b636c88383f35bd14e9d60303bb31fd70e336979e6014f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance entity","u":"/concepts/insurance-entity/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0131b54d1ccb53fdc349aaefd50e59710723d3227fbec1429fc6c71db7443d78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance entity investments","u":"/concepts/insurance-entity-investments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c571b527d4ab09fd2d9f2be68039384aa05a6f159039215abc9bc5d772a3b7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance liabilities","u":"/concepts/insurance-liabilities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:345dca85330a79cb5098691ae35680f182a4c9aaaf89ee946adf9652b4c0a295","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance premium revenue recognition","u":"/concepts/insurance-premium-revenue-recognition/","x":"36 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3174f8e87ad34810fc2c524e5c28276a6c6080aaa9c4bc7e2d36f62110264c0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance proceeds","u":"/concepts/insurance-proceeds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e54056779a588f355685c21069316401a0cc4bb49d6861c474dbde4f78896207","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance purchased by a policyholder","u":"/concepts/insurance-purchased-by-a-policyholder/","x":"27 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7022c3c8685d2b1ba8dbd97b8180fd45f6a9af77695f410d72a3f1a97fa077fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance receivable","u":"/concepts/insurance-receivable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c04e0e269f32c642a3080fd31e1ea391842bc42f4b127c70402ff6cdea2e147","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance recoverable","u":"/concepts/insurance-recoverable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90f215406a62fb822ef9a1addfd613669f96010c2d7ce6bffe22c70a5b376b48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance recoveries","u":"/concepts/insurance-recoveries/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c42a7c797ba80939b2a3fe60a10943f992304e21f2689c903b268db32ac94b7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance regulatory disclosure","u":"/concepts/insurance-regulatory-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b7b262e1fcb819b549b0d42d7fdad405ce5a0f381b951414fc353f1f38e9545","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance risk transfer","u":"/concepts/insurance-risk-transfer/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4017ce97626ae5749220efb24dcadc8a98aebc023aff23e71d67870c0fa7678","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insurance-related assessments and obligating events","u":"/concepts/insurance-related-assessments-and-obligating-events/","x":"19 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39d465564a966c03643839be2e27b70aa0cad44fbeeee7e8374cdcf23f869f9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insured plan vs. self-funded plan","u":"/concepts/insured-plan-vs-self-funded-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e30fc02c6082d755ad57b13e9f5486df3cee8b2abc35216e83ed3418f3035711","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insured versus self-funded plans (veba, 401(h) account)","u":"/concepts/insured-versus-self-funded-plans-veba-401-h-account/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eecf933ce49ef5f7ef25e3ea3a63066731ae84eec5c9a1478751d480046e2ac3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"insuring entity as paying agent","u":"/concepts/insuring-entity-as-paying-agent/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95ad273f05878ac4680723d2a7df89ef640cde11b4749e1c0f83fe8461c40f43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intangible asset disclosures","u":"/concepts/intangible-asset-disclosures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5f7399632357939a5f093c15ce6ae412b6aaf0095c88027381ad4447266a2b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intangible assets","u":"/concepts/intangible-assets/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3a6bab9e6b749c7ae5b5af453ca8886af8d5979d04bb1d817f5cb409b3f0a29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intangible drilling and development costs","u":"/concepts/intangible-drilling-and-development-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63d7edd8d3bd133bdcacc3b2571e12e9c2712641e604173ea01edd1f2145590d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intangibles and goodwill","u":"/concepts/intangibles-and-goodwill/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88787c389739fc523b6961b5bcd08f6510748ea073d34dc82ca02822e2b0a0f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"integral equipment","u":"/concepts/integral-equipment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:418f28e72ea1d4c181dcde1269473cfe82aacb7eb0f6a695bef005f114abf593","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"integral equipment 10 percent test","u":"/concepts/integral-equipment-10-percent-test/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c28cbbe6f9c6534abb80dc3dcbe5b28c17d7a5fc6e3551292042d6fcd1055a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"integral part of annual period","u":"/concepts/integral-part-of-annual-period/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dca863b59363655725d281989f5a6ff6d181c027d595a3be01d54ccdefa21d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"integral part view of interim periods","u":"/concepts/integral-part-view-of-interim-periods/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7148325e4badeb9652278d7b234b0687be4df6c9a457e7c53f4e6996ab4aa7fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"integrated delivery system","u":"/concepts/integrated-delivery-system/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bc882ba8d1b6c280bafd9360782435c9d0a2e8dbe1c32a4d2da8ab35e536ed0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"integrated vs. nonintegrated contract features","u":"/concepts/integrated-vs-nonintegrated-contract-features/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be23e659754baed1f9ca0a45f219649fae51d7bd4df9706b624bf18bd123b18e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intent or requirement to sell","u":"/concepts/intent-or-requirement-to-sell/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3107bef783cc8c77a7e64e2f7ad2c44fcea9bfba87426cbd623ae834392f05d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intent to set off","u":"/concepts/intent-to-set-off/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91ec2f003b4883000264e65513b722ed06d77f02ddcc8bc5d17ef21f7272996d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interdependent operations","u":"/concepts/interdependent-operations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab50325a002bb1348beb4f1300cd716bcfbf204e757fe17823336af4184e6dcb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interentity profit elimination","u":"/concepts/interentity-profit-elimination/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e17c7ec594935c6333045ccfe84aa6868afc69f5e50b70af4ddcac4cd5553c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest accrual","u":"/concepts/interest-accrual/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0f9e5a9dfb2d48ce68f0268eaef84a552e8dfd772de6ce022e4f0a39b6c235c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest allocation","u":"/concepts/interest-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa2491bb7c4e407a2d4dfefb60f4a1f0d9181035231ac1b25f63cde10a0516fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest capitalization","u":"/concepts/interest-capitalization/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d613c1dca740e8ce01a40d33e640cb16b4078562a82ab3e3cadea704005fc9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest capitalization rate","u":"/concepts/interest-capitalization-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c280c83fb06cfa3ec86f420ed735624d24027ebc2900e46c4a5b5939db6ae4a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest cost","u":"/concepts/interest-cost/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01fc230ca9bd2a663ec09f13b748efe6d6e21387d755fd85e13ec7bffb0a2def","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest expense","u":"/concepts/interest-expense/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da0da9d09cdc10221846204801377588bf5a60e7164f75a4b46419f2f4479fd2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest expense presentation","u":"/concepts/interest-expense-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b289306e2c9a091c21004739a18f4e4e72310f5772d0096f055b55522913cb8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest in net assets (equity-method-like)","u":"/concepts/interest-in-net-assets-equity-method-like/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43df8412bafba0dcffbb3e5ddc26bf9f0e93662532684808196c02cfdb50740f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest in recipient entity","u":"/concepts/interest-in-recipient-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42aae6ea48ecbf0baa04d7c66a2ff1116a70ff4f9839e7e8674e51fc1ccb8cfb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest income","u":"/concepts/interest-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60b1b37d8fe8dd88c3f2157c933a435b77b76e6e8ca2b6c1f1ce8dc395038533","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest income deferral","u":"/concepts/interest-income-deferral/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fdb5fde00b7cfa3021149f80b01d5773dd229aa2be854f2eea5d72d52b330ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest method","u":"/concepts/interest-method/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22f5236712875aa0cdd2100859a1c01d44e323286c9d27e5c3761498bb7e05cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest method amortization of discount or premium","u":"/concepts/interest-method-amortization-of-discount-or-premium/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96365ac68aff70ca8d593c8b2672e375b7e3cc88a4124d273797ff788dabeab0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest method for pik and step bonds","u":"/concepts/interest-method-for-pik-and-step-bonds/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f02123d8ce2092709fd00c14e28166de5bda06bb2c2157d1a82469e91fa37eec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest method yield adjustment","u":"/concepts/interest-method-yield-adjustment/","x":"20 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:948aed90de4d61664f470505d4d1d5f46b2896d878b11ddadab5423166065b74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest paid","u":"/concepts/interest-paid/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:681f9a8d41362a5ab8ce27f50d736f83ee8c6aed654f2d7db9653b36c5f97592","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest revenue recognition","u":"/concepts/interest-revenue-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c383b937d734874f33501eff162fa5889c88c3fd948bee395b19dde6f163b16d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interest-only strip","u":"/concepts/interest-only-strip/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42b1534b79f43db8df426e47cb2f3ee3bf70859f80f43e5652e2401684026f03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interfund items","u":"/concepts/interfund-items/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a1ae1cd0806761e3de8ed6a321ab8c62e744b3766ed9b2e93943384c551b022","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interfund receivables and payables","u":"/concepts/interfund-receivables-and-payables/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af63211efa6c533c77a970db28222401f7b29f5bde0b3d1f491e2b3d6abd4327","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interfund transfer","u":"/concepts/interfund-transfer/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55f2fb16de33d7de531f3f475293155c88a524b9359ee281eb88d5ad3285cb0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interfund transfers","u":"/concepts/interfund-transfers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73a8f8f34a0143e72e956fe6912f14b62cb668197d782a413ac6f7793f8cceff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interim cost recognition","u":"/concepts/interim-cost-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ae0aec3324b73a3ae2b72e0c3a0c5481aef6a6a27bce1816a21e5b6e484ceb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interim disclosure","u":"/concepts/interim-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e90e9c22bcffc04dbe23c0b630609254ef742de6e537a1943d58188f70a00723","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interim financial reports","u":"/concepts/interim-financial-reports/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:919d31f5e93c05962fd1ad4050c5a8d545279616ea1769938e9ba53d44c0d3ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interim financial statement exemption","u":"/concepts/interim-financial-statement-exemption/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ac2e11682ee8e5eab8110951a564f115857adf8779b93d8a5fffd76fb544bf8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interim financial statements exemption","u":"/concepts/interim-financial-statements-exemption/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:305a2e7547d154fec89ee9a7ef59f544ccb51d3644c0b0462aafac94b0de0d5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interim inventory exceptions and lifo base liquidation","u":"/concepts/interim-inventory-exceptions-and-lifo-base-liquidation/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:362a989c6ee04ec6bbeaa5134b499f605d618a8f77fd4414910b1912ab9278e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interim reporting","u":"/concepts/interim-reporting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f23e070c0e1af18151f3ac1c86dde60a246e647e00f3c116916bceec08afe6a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interim tax benefit limitation","u":"/concepts/interim-tax-benefit-limitation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92758e4fee6284cb7adc9ef21206f49c8fe32c94cced4ccb4aa70326419e493b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intermediate measure of operations","u":"/concepts/intermediate-measure-of-operations/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cee3f91084d251e14a2695fd3192de48823613c98af7beab61026cd6b11beee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intermediate-life plants","u":"/concepts/intermediate-life-plants/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72811d854d7a8178a79753a8dd9229172ee628b446109a84bb955966afad8caf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"internal consumption inventory","u":"/concepts/internal-consumption-inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3068e7fca45642ad49ec850e92d9fde53aaf088ff4861d094d088d6bd132def","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"internal costs","u":"/concepts/internal-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c808f332c6f526a68eef9837deb7099e173271980cdfe43a58077ae12b8c187","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"internal rate of return since inception","u":"/concepts/internal-rate-of-return-since-inception/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:885a24a58b293da69d86a8e65e52aedd71ed1f0f490b2ebed8039aa591bcf2ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"internal replacement transactions","u":"/concepts/internal-replacement-transactions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea6a29220c0e02e211c1d8c9e185d64d232ef047a3d851ecff8dd0322c2f82e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"internal reserve method","u":"/concepts/internal-reserve-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e7f08f2708bb1f0bb56d5d35b4a679d4d9446fb4ae94c45966cb45d9b1ef227","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"internal-use software","u":"/concepts/internal-use-software/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92d971fb84fa2ac99ac3d032b932a98551bd10e8e3a4fdd5e2d796d10d922cd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"internal-use software application development stage capitalization","u":"/concepts/internal-use-software-application-development-stage-capitalization/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d0d9fa2d18dc47c4ccd1bd47bcc98a3214d657146f592335f9fdbd4a9c2a38f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"internal-use software capitalization","u":"/concepts/internal-use-software-capitalization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:459ff78581103ec5fe447f899045b0dac329a7b36fdcdd20b86d32798d09b996","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"internally designated funds","u":"/concepts/internally-designated-funds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80cd6a90d7474a4d64072b594e856d698bf086343531ad64c349fbc11e98ea2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"internally developed intangibles","u":"/concepts/internally-developed-intangibles/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60acfb2348278ccb7865b123a1c8da2c0f03764f710062cd00f5470c2b103e80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"internally developed software","u":"/concepts/internally-developed-software/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd2bbcbbaf3d9b69d2f183751fe270eaf1b10d18acbcb6290290e71b41f55f1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interperiod tax allocation","u":"/concepts/interperiod-tax-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2280aa9f5284e61de2e3e3353c7fbee981193bd90fb1657c3c0d577a254ed36b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"interval sales","u":"/concepts/interval-sales/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e530abda7114833332d423d643cd45bf993dc6ff30db5a89617589627d0a644b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intra-entity eliminations","u":"/concepts/intra-entity-eliminations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32379e36bf321e1c92aa1e3561b30851843e04ebd1fdf92e2e72bff0544a7b02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intra-entity long-term-investment balances","u":"/concepts/intra-entity-long-term-investment-balances/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:683c8bec0475eef5a106b95da2724641cef57fc7e9b2ea1568a0784013696c84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intra-entity profit elimination","u":"/concepts/intra-entity-profit-elimination/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55ca97c682bc832264bb0772378aa381e3d28497efe18017b2000bf1c82e4728","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intraperiod tax allocation","u":"/concepts/intraperiod-tax-allocation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecbacb1720dd80c524a033766076c63a329095a432b823f813e47999e6ad6469","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intraperiod tax allocation (with-and-without)","u":"/concepts/intraperiod-tax-allocation-with-and-without/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5f8f382b4117b2f8df6ab497d0c171e4c4ecbfe2584617302049238ca046003","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intrinsic value election","u":"/concepts/intrinsic-value-election/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c20913d03be8093bec27ba0174d467e659d465ee68a880295f23549cdeb85755","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"intrinsic value method","u":"/concepts/intrinsic-value-method/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2be03d3b9af5ba99e3c4dc7be65721c8f9574cd2af9d3af37f4f93542760898","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inventories of products held for sale","u":"/concepts/inventories-of-products-held-for-sale/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83481ec4ca39de2e9ceb9aa548f4c1e1b675d8cca5a9dfa4796af05b7c9dc3eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inventory","u":"/concepts/inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ec76568293a99f40164eca1e921b04e474af8375d13b668157973c22e43ed3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inventory accounting policy disclosure","u":"/concepts/inventory-accounting-policy-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ba5b601ed4108936bc0a62688383552077af28a78b16f72b5e177f3aefd34e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inventory classification","u":"/concepts/inventory-classification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab813561da9ebf2032e9207c78149945610c6da34d5031e1cffc394d30eec232","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inventory cost","u":"/concepts/inventory-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40c9ab2720600a456cc0cacd1d4ff09fa24469dfc1dddd7c76e97f2444fbd378","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inventory cost reduction","u":"/concepts/inventory-cost-reduction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d44e49e289232d1b52164098fb836a743080cbb1effefea925843204a8817ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inventory costing","u":"/concepts/inventory-costing/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04d87824971ba3bfbb0f1ff64c3fffab7b42253559e4400540a9c784a3da18e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inventory exchange with same counterparty","u":"/concepts/inventory-exchange-with-same-counterparty/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46f032a8d22f705cf3e50b50e235494c4d7d1718f6ffd85e23e7cecfa9d0a8b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inventory exchanges with same counterparty","u":"/concepts/inventory-exchanges-with-same-counterparty/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a20aa126a7647cf922831a759fe0ed26c2706bfd38fd81adfb02ced3468a3a0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inventory impairment","u":"/concepts/inventory-impairment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b6cab2ae1dbb69db19ca14da5deeb6b7095771e25c904d5014b8208ac69efc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"inventory pricing methods","u":"/concepts/inventory-pricing-methods/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bee36ba41080b1422c4132a4c8a9eff2ece33d7b2afc57275ff2cb943f73cd8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investing activities","u":"/concepts/investing-activities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2251b9bb1048dd720f00a9e6cec29fa15e0e0b42058bf4afba88e8b3ab450749","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment adviser","u":"/concepts/investment-adviser/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2b8ed65ce7224ed0d7250d8cac21f193ef3011b336e3091efe9a23a7b238e26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment companies","u":"/concepts/investment-companies/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:631c4e7c27ded3874021ca1d1609bf5919c2cf011323a9988f5a5d5e47a9a7a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment company","u":"/concepts/investment-company/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16ad20aceebcc9c95039fa5fd5698eee929280121aa7f864dad3aac62939d524","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment company act of 1940","u":"/concepts/investment-company-act-of-1940/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c4a37eb42b4774283e6b82184879f01826beffbe96f93c20e530c2debbd08f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment company assessment","u":"/concepts/investment-company-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e54ea03938d757a2c2cadd43c493aa8eeae35ec4251af6ed223580331bf94ce2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment company disclosures","u":"/concepts/investment-company-disclosures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe44ba76cf03b11847dfea32a76207344d6e69fd1dae2796499a9edec5d77f2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment company foreign currency gains","u":"/concepts/investment-company-foreign-currency-gains/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f464812ba3021ca2e9677e7472b73e82772f50d7bd309d6b6cf058d57cb30f7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment company net asset value","u":"/concepts/investment-company-net-asset-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73699f8f75f0bc2afa53eddb6b218ad1982d768d63755a0621821b1ba2ed482b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment company receivables","u":"/concepts/investment-company-receivables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7989403d1c2bf02794c81d7dd9f700bf51b3bbf38d24709d3f1254d2e6ab778f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment company revenue","u":"/concepts/investment-company-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d2372aab47ee65eed5fcd32cbc935f54e292022184a680cc878548f20641fd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment company status","u":"/concepts/investment-company-status/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38ac6f72889fbada5eafefe6f352fa34e08cc45ec2993059ab10f6ee4c0279ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment contract","u":"/concepts/investment-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f312af29768990bdc6397e0e47b2325754f129a35e1efec944405bbbe8129ff8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment contracts","u":"/concepts/investment-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e64b20775f95718c517a7b87baa4947ad496992adadf9dce7da46504bc97a1a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment contracts of insurance entities","u":"/concepts/investment-contracts-of-insurance-entities/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7fed5c423f64f43889d69b7eaa6161183ce0b7901e26b00b3eba0e26aa4bbba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment income","u":"/concepts/investment-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f55b1c96445772ae37ca9f3f38baa09d6852a2ef096a48cce55fb7ef2cb988f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment method","u":"/concepts/investment-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3aa6805214fde4f217ce2b8aa41aa1ca3df4cc0606d3603acc663b2fdb43d865","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment real estate","u":"/concepts/investment-real-estate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6de6ed09218319f1ee47827a8a46dc4dc2f55c3b2fac2493753280097137cec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment return","u":"/concepts/investment-return/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cb68638d0b873b5cccc6006ebf41bc5062fd55c32a0c316f20d839fef0ee16d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investment tax credit","u":"/concepts/investment-tax-credit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:514d2f9afba1239773d0ce5d4772ecc4f6f8890af6ee85b2c29aef00472c23a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investments presentation","u":"/concepts/investments-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28f8279948f886ab084cae2d867c14b8e8d802b6ccff44143e941876140c181c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investments—other","u":"/concepts/investments-other/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4980a1bcb5a54f94ccb94527de7ca3461a3c9c45e28b262245d892bc93a9eb8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investor-lender","u":"/concepts/investor-lender/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54bc0f699f6f8c381d61fef9a8ad834244b025a19ae5d1a402614c7d6b639623","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investor-owned entity","u":"/concepts/investor-owned-entity/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c7b2582a921c60a98134542d990f1e38f2d64ed8377f88416a3d28c1a4cfc37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investor-owned health care entities","u":"/concepts/investor-owned-health-care-entities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acc9052291d9cac8d18c9465fe9e7018a7819032c0aed5e59891052a128242a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"investor-owned health care entity","u":"/concepts/investor-owned-health-care-entity/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c025a0297047a8fb3d4bc91ee0d51f0aea533f35ac35eace7e594b17a79a2466","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"involuntary conversion","u":"/concepts/involuntary-conversion/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e45fbe12f8599f930fd74ba0a9f93b1b14665b7ec2731cd1470c01cc1251b947","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"involuntary conversion into monetary assets","u":"/concepts/involuntary-conversion-into-monetary-assets/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e31dd5bea0ce260552b84d057a1614d3a9495e8997aa2a56f1d0b0fc6dc521d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"involuntary conversions","u":"/concepts/involuntary-conversions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbec206985ce59dcea173d6dbbf9156a166baddf77a426289c00cc01f4904853","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"irrevocable election","u":"/concepts/irrevocable-election/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6fa921dc03c095ccab733f3218bb5d6c5a3f891812540ef326c412a828154e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"irrevocable split-interest agreement","u":"/concepts/irrevocable-split-interest-agreement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90d1e844828c7998ed62724647ea929c89377115370cdf6cf925e2533d43c1db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"issuer accounting","u":"/concepts/issuer-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b14da962bd4fad2ec280be297dbd8b3cee40b2b3ba5756a9d73fedea8aab7425","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"issuer disclosure","u":"/concepts/issuer-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fec9f61b63bc34cc4f84c135993bad960b319865b3423a3c269d99e1d3c72d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"jackpot liabilities","u":"/concepts/jackpot-liabilities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34d7bbbe6d112e6abe538a047ebc6763cbe4f97d5f590df42278643bafe40327","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"joint and several liability","u":"/concepts/joint-and-several-liability/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a74954740381652b0e3098c64c0aad02486e7c872081a0e81762fe831d0d2511","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"joint and several liability arrangements","u":"/concepts/joint-and-several-liability-arrangements/","x":"19 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc21c56c1563c6473f019cbfc81008239ffbe2e14a78cb17dbc090aaac83112b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"joint costs","u":"/concepts/joint-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6e074824c9aff993462fc77de3476fd5797ac01ef26b0e0839fb6dd82c771f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"joint interest operations","u":"/concepts/joint-interest-operations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:186e815d81953a0a80faf3d4b3a54baeee2add835e240925b2fdd1af22eebb7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"joint operating activity","u":"/concepts/joint-operating-activity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19ae8ff675aba617cbf540c38932679617b2c9eded2fc4b50d1fd53bee8a93d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"joint venture formation","u":"/concepts/joint-venture-formation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad199fded9a0dc8c6ef0878bc6a96f30335398cdf9b2002f38269dc25ec26621","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"kick-out rights","u":"/concepts/kick-out-rights/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56fcdc232b9f66e2fa248ad2e7ad23155c04c1e6039a8843f57f392bed3fb0c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"kick-out rights and substantive participating rights","u":"/concepts/kick-out-rights-and-substantive-participating-rights/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45f6f025913d9984707284c3378dd3bfdc8de17f08c0f71919fc1f8301eded5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"known and reasonably knowable","u":"/concepts/known-and-reasonably-knowable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cfd76aaed025522886c279a9ab58f40713c1991f361467f0ca37348a020d607","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"known controversial items","u":"/concepts/known-controversial-items/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57a3d04e86f975ece7e9c7b8a8373943fe606a077eb89e2d9b9c1ee6a1dd84fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lag analysis","u":"/concepts/lag-analysis/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c4632e87ecc4d30a3c0ace64b89fa34afe6401e82e4505bf1fa3e610ce458d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lead interest","u":"/concepts/lead-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff8cc6015f8e69bcc4d61b4fb2418e4d47f3a2ad4b3a683a087255454c603ace","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lease accounting","u":"/concepts/lease-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f39fc4d90ee4ab76f0ae8a5eb26a25d550e7a0d69d2e31e071cd650e5f3a5f66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lease and nonlease components","u":"/concepts/lease-and-nonlease-components/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d713263020a2fa3c2181fac4ee47af680a13a5d6bf8da54f94a0eeb6173296f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lease classification","u":"/concepts/lease-classification/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1dc28193e01a25a9e1a4babc5c0780695b80e7b7efe0ed2c8808d23c92831494","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lease classification criteria","u":"/concepts/lease-classification-criteria/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31c40969d529a3b509f2d968e518c3dbfe53ec5584bda77c44552ddaf9c167db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lease liability","u":"/concepts/lease-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98c3cc3131acd9e8410f92004f2c3c487b9410e1b6e809f085543ecaa5b71100","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lease payments and residual value guarantees","u":"/concepts/lease-payments-and-residual-value-guarantees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd1d196ef1cf6a55ee8262c1204baf38cdd13c1f00bb00e9b4a038113a7d5267","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lease receivable","u":"/concepts/lease-receivable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e44e3e970b6f87041f76704454167bf498ae7a4303be052c18cbd47f5544852","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lease standard transition","u":"/concepts/lease-standard-transition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7cbec04fa1d715662e056014fa5becc9c6d3af187cac824a2b9b9e7eb1bcca1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lease term and lease payments","u":"/concepts/lease-term-and-lease-payments/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9794174f078b6e0a80b661920b985c66a8fadbbc88c2314623a47930ea153611","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lease term and renewal options","u":"/concepts/lease-term-and-renewal-options/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0017d75b48a67518c8eb9cfefe14aea1587a7c1b92d1b8e9bd35d06486dbce26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lease transition","u":"/concepts/lease-transition/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aca4922e60fab2049b87379216de376e79e26ea7bc2091da7a3a1e1af99656c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"leasehold improvements","u":"/concepts/leasehold-improvements/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ef34e127df7357f3e48398a59c6eaeaa85dedd1f2626c16e3281178e27ae61d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"leases transition","u":"/concepts/leases-transition/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bde3f39cab0540e7314a280280adaac5c4fcba0ee063e7bde3db8263bf9834c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"leasing services","u":"/concepts/leasing-services/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2867e0c12d5516c0a07720127bc6128cc5dd1f925cfdd1e035e98cb152c18233","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"legacy gaap","u":"/concepts/legacy-gaap/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:217afff6e308c00410cadac40ef1e09b6930261ddb35d1a05b29ae0f647ec6dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"legacy lease accounting","u":"/concepts/legacy-lease-accounting/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5089414856d267bd8449510a35bae4ffd501ecd77108f4f03174299544b7b06e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"legacy leases model","u":"/concepts/legacy-leases-model/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3f5ce19bd9a605fe69d4b532d9195b93b021e26c82f7bd0e3c9a008f1c60b95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"legacy revenue recognition","u":"/concepts/legacy-revenue-recognition/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a872e0835e872f628aa727cd944207b10eda8f3b979feb976606c49b72e12739","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"legal defeasance","u":"/concepts/legal-defeasance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e344a972fa456f245fdc088b10b50be94e992c278faf9e9ad60518ab3aca14cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"legal insulation","u":"/concepts/legal-insulation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2db6549557c71c73c414900cdddadbe3ab1ed3cde64f84479cb1bf070fa49256","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"legal isolation","u":"/concepts/legal-isolation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c35f02e901b0768a965e8ace7c96795357e951175bbf59ebe37473c02ac5ddc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"legal isolation and true sale opinion","u":"/concepts/legal-isolation-and-true-sale-opinion/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44555dbc4e55deeefc6039487abb33a9200d356e48ae015671f6a885e9a07968","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"legal obligation","u":"/concepts/legal-obligation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbe50f3a1296bede8e2c4213f86b26e2e266941f940eaeec7f3c401bd36784c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"legal release as primary obligor","u":"/concepts/legal-release-as-primary-obligor/","x":"19 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38a4420c93dd1c3eebb373bf678b65aebd0ac4e9cf1a39c63ccd07e2082b0044","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"legal release from primary obligor","u":"/concepts/legal-release-from-primary-obligor/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8d4de71ed9e3c08890554d35361dee24e6ad54541fa074392368f068706309a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lessee control during construction","u":"/concepts/lessee-control-during-construction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9b1508dd7312ad932b3731f17a15ce1e0189158af63bea4424d62eaf95b1094","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lessor cost capitalization","u":"/concepts/lessor-cost-capitalization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0cc0cb698081aa8cc54e134248e1c4f95d48be9a3264751db1217dd006370a11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"leveraged esop","u":"/concepts/leveraged-esop/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e21652ee8caa04e5a7c128fc568948809dcb3bb9eeb7348a85d151cf2426a43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"leveraged lease","u":"/concepts/leveraged-lease/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c61dade3ea3ac4dfb808bfd623ca06d198f85835f91aea72397d3b6a67d9dc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liabilities","u":"/concepts/liabilities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed2edb80f7230ffe38e8db1bc4f3b913fb14804411f975193a016ec68d8e72b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liabilities subject to compromise","u":"/concepts/liabilities-subject-to-compromise/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca87931c4a4fdee295db3d8eae7d3551152b9c599b9b394918d9b89a68fddae6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liability for future policy benefits","u":"/concepts/liability-for-future-policy-benefits/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ed1515b7f5180c4a321947dc4303e1815609f6fbedbc119911e332ee6d3ee83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liability for unpaid claims","u":"/concepts/liability-for-unpaid-claims/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40ba78cba1a742a4d1e9c9bf933de5da687b167be3a4c101decc8f3b618c448c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liability incurred vs. commitment to a plan","u":"/concepts/liability-incurred-vs-commitment-to-a-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0879b3539a1d3558f01084661028f1db705b42957bcfcad8a5922a636ab54721","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liability recognition","u":"/concepts/liability-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f09c561d760ef57af808468b55e769c06f7b1eab3f47be508d37724971a5163","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liability recognition and adjustment","u":"/concepts/liability-recognition-and-adjustment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8454d86c8bbba52920ee53dead2608f2f17ee39a38c9e043c04b96cbbeceb5fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liability recognition trigger","u":"/concepts/liability-recognition-trigger/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbc4644db896bf6c2311075447a821c17db4e3c0d5cc98880231d27458cebcfc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liability subordinated to claims of general creditors","u":"/concepts/liability-subordinated-to-claims-of-general-creditors/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad46682c6f3876f489c848b262e7299c23b608d38231d453847ecde3f4435322","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liability to patrons","u":"/concepts/liability-to-patrons/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e90d229919ca8089762ab8e6d783e0328dd8be3e54693238b2fcc0fd507587f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liability versus equity classification","u":"/concepts/liability-versus-equity-classification/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39a35b938700a90c5116bde7643bae46dd5739b7b8af41756a3d83e25ec2c515","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liability-classified award","u":"/concepts/liability-classified-award/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ab83159416851e0cd7886a5443039355fefc686b5d2ded5d6f1ef8b76725d90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"libor transition","u":"/concepts/libor-transition/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3bd7dcaf637a7cf541967741323369e98718a96c3f3a971173a0f337c1b8ba3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"license agreement","u":"/concepts/license-agreement/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11b092a051ebd3b198b65d4a46b42bca9444c8e64d0d3cd6a879f60d1f7f6b33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"license agreement for program material","u":"/concepts/license-agreement-for-program-material/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1207acf09f65d6888e9ff18bfefa49ce66dc2994b7ff900777856d4d56bedbfc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"license agreements","u":"/concepts/license-agreements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bd72ceddb878f82e784f5ca01514f4ceb8f4d12cc2e8c2dc809752da0adf66b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"license agreements for music copyrights","u":"/concepts/license-agreements-for-music-copyrights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2419f9f16a7ffc409b66531683558564b1a9a572f28777c75eb9a5a73fd59903","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"license agreements for program material","u":"/concepts/license-agreements-for-program-material/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:487219afa0cb8098b59de5aff1fe332ad7e736a241cfad79a15e1a27ac051b7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"license liability recognition conditions","u":"/concepts/license-liability-recognition-conditions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fadfc4f0c5ccd785fe3e68296634947bd6840e75f93d203ab51cab99366639f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"license of intellectual property","u":"/concepts/license-of-intellectual-property/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9bb2583c1d15809c59e0327c0cd47b628ca78252fc1f1ffff024de5a22422c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"license period","u":"/concepts/license-period/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1925c530f837a8c2a356ca095e8d57cddcc0d06cf9e500b643af11f849a819fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"license-by-license basis","u":"/concepts/license-by-license-basis/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b36e75ff8309e31e06281a3a2a56324f6c6234f0219ea9583c6005d79959d234","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"licensee capitalization","u":"/concepts/licensee-capitalization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1a8a2bc6e209386545389495f49823255f2f9b87d1f778ed48a90c6ecfae477","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"licensee fees","u":"/concepts/licensee-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b10825e9aed73581dae3a6b7985732ec5bb8450d06d1e9ee6248d6f427a1bc97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"licenses of intellectual property","u":"/concepts/licenses-of-intellectual-property/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:782243165e284c70c12609deac77404f4d3bbd08f8a361aa650a7df75e8d38c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"licensing","u":"/concepts/licensing/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bdf8f7d181e668a62216237815255bbf72000cb469920df4c6c5eb400d4bda8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"licensing advances","u":"/concepts/licensing-advances/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6771b64f68d89306d9040f1963fe6965c812abc7f3efb47407dd1328819ba77b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"licensor and licensee accounting","u":"/concepts/licensor-and-licensee-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a5a7b2eb863a54906691cfbe54faa66c1c400fca20200d6faa8fcf5fdbe2254","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lien date","u":"/concepts/lien-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0b56b04415135ec93b23f4cdedab42cbb9c3f97f05ed1a4a073caf9fb218dd5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"life insurance entity","u":"/concepts/life-insurance-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ac221b1d59d60c9ad3a1853f437c1a429ca1630aa0b95019e1fa70394342bf0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"life settlement contract","u":"/concepts/life-settlement-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43e899e526593f12b30595676f978b6b91b9f25f511a11859fe4e270985ab314","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"life settlement contracts (investment method vs. fair value method)","u":"/concepts/life-settlement-contracts-investment-method-vs-fair-value-method/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59699a4472a952936612e7f38ce5fba40fa0205c0b1cdf27142555051263a07c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lifo inventory replacement","u":"/concepts/lifo-inventory-replacement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:483f2f0aec0e2b6f8e26e50c4cd77d8c47470588ec95c2117e5e6b17851e0550","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lifo liquidation at interim date","u":"/concepts/lifo-liquidation-at-interim-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dd8198f2901bc4086cfcfd97d6695223766b7f275ca47035c460b4aa2461bcc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"limitation of members' liability","u":"/concepts/limitation-of-members-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d8e49085941ea252ef3b550a37ba39b90c629484f005d92f125d4dba59ca818","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"limitation of members' liability disclosure","u":"/concepts/limitation-of-members-liability-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80ed8128e6369520414e09a8f31f9d1232b3b202666abdb891f424a55fd62de8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"limited liability company","u":"/concepts/limited-liability-company/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c6bfa43611c47fe13879b5989a583da8e5a8779907bda9d93184297c3f3a78f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"limited liability entities (llcs and llps)","u":"/concepts/limited-liability-entities-llcs-and-llps/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8706f712dd26647445ab6352405ad99634c2934dab0740d3f306eab715d03b27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"limited partnership consolidation","u":"/concepts/limited-partnership-consolidation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4baa00b469239185c66e174301d65d62e790cfc158e390c34f825c289828e539","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"limited partnership funding vehicle","u":"/concepts/limited-partnership-funding-vehicle/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bd51b259f6e7e0c43a1b86d345d895903ae2d0fade03c0fe62f0cac7187c5cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"limited-life land development","u":"/concepts/limited-life-land-development/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43bd50b87fdc7012b078fb4638cbff2864eb7088a2338b2695ec7c039eb11a2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"limited-use assets","u":"/concepts/limited-use-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64a437a4118dc45cd4b8935aac3e50f5aa2a47b33551f9204882892503c563b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"link subtopic","u":"/concepts/link-subtopic/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9b1f52547644f1fe3d772c556437e6efd3d1372567c5d6d2010ff0402aeaa75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"link subtopic with no substantive guidance","u":"/concepts/link-subtopic-with-no-substantive-guidance/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae2ec24ee9baf21a39f1a353a421138fbe7b078bb1f55e0157bd5511dc2ffd8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"link-only subtopic","u":"/concepts/link-only-subtopic/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd88657a7e7fec8e3cf9bb6499babeedbc0462889c948e2884b082692ba36014","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liquidated damages","u":"/concepts/liquidated-damages/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ce4e9b71ba8a6db893a5e5a2b6a429e72a1bf04dc203edb3c19ad72418bcdc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liquidation basis of accounting","u":"/concepts/liquidation-basis-of-accounting/","x":"19 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7df59b902e69f07396947086c8157d804cf989f773f8c17fe7743ec4f76c7f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liquidation basis of accounting (subtopic 205-30)","u":"/concepts/liquidation-basis-of-accounting-subtopic-205-30/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06159ee18a27006a0230470076e28f6f4e7ffd452d86de84628b6ed3cb439c6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liquidation basis of accounting for terminating plans","u":"/concepts/liquidation-basis-of-accounting-for-terminating-plans/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:599a28623405ba4d988083e80d79621b34a05be6049367db142224f581722fa4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liquidation imminent","u":"/concepts/liquidation-imminent/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcf1eda164009587359e714a3c5f6e2989c8f158b4d89e190b9d93a3ba21f489","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liquidation is imminent","u":"/concepts/liquidation-is-imminent/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b96c4ee544cfe10540e45bf8c1a7383b017934e9a2dc235031a7b9302f435761","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liquidation preference disclosure","u":"/concepts/liquidation-preference-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8e2b4ec6eb99e19836ca39fe2c0fff792175767a53962838fccb938f2a2a6e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liquidity and availability disclosure","u":"/concepts/liquidity-and-availability-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d80b02dcfe53062de657ad48a563a244aa3f40406f4fcd5243d5fe659762f1bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"liquidity and restricted cash presentation","u":"/concepts/liquidity-and-restricted-cash-presentation/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63dd01f4ed95fa4db62baaf7916084ca9f8c89f5d845cc3e238e4046143890e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loan and commitment fees","u":"/concepts/loan-and-commitment-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5199e66095777c9db9fada9e4c779f0bc40460e4c42a762dc3348303ba1423f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loan commitment fees","u":"/concepts/loan-commitment-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24430cf251a5a32bfd191e2585fb36a9983dd05338b496dde204cea5400bfc92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loan commitments","u":"/concepts/loan-commitments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca86057804888662c9277125eb3da93583d2b66ff569c7e7ff5e1e76709b0319","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loan modification","u":"/concepts/loan-modification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec8025aa4130554036230fb32fc58f16ec9ab3e6e1b5c8f3f60ecf72150e0334","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loan modification and deferment","u":"/concepts/loan-modification-and-deferment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c69865368fcf089244c60cb091142a3cc89bcfeea79df7c35f13882ba3f477a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loan origination costs","u":"/concepts/loan-origination-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8a5494ab6c54a587a86b6f5ebac623fc66703f9906583d92a204ce25d17e4bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loan origination fees and costs","u":"/concepts/loan-origination-fees-and-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a9abf9dbbceda624981c17d7496d00c022e0caffed99d5f365fe1e7aeede9bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loan origination fees and direct loan origination costs","u":"/concepts/loan-origination-fees-and-direct-loan-origination-costs/","x":"20 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b76d3fbe77f03a8db9edf6d5d2ae2f2a008b4405a9973a15d12981a27748e21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loan originations and principal collections","u":"/concepts/loan-originations-and-principal-collections/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:950a55aa912183809ef1360cc51bda7fcb573e6142ed5de67338b24b87dbc4b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loan refinancing or restructuring","u":"/concepts/loan-refinancing-or-restructuring/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:299708a3cd1b6724807dcfefe1a9b2ebf56e71b4533491117baa95aad2de5b5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loan renegotiation","u":"/concepts/loan-renegotiation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d6864ffbc2b727865765c5f0f11a971e51d7db129bafb556dc158558d7b886c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loan servicing fees","u":"/concepts/loan-servicing-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6d90e8315e46290544cb678b0bf13a37979b7c0ffc85d87af8c85b24bb3fe03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loans and advances","u":"/concepts/loans-and-advances/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f12510541773334ecac1f6ac8b8c8a8751db3d1ce0e2238ae05a61874438421","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loans held for sale","u":"/concepts/loans-held-for-sale/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42cffba8b127a26b45ef457b9310ac8baea22c96fedfd65adf77c8db463dc2cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loans sold with recourse","u":"/concepts/loans-sold-with-recourse/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1d1f66fcce7e2a126ffaa26e0d7cc2db82b7c2f4ac4997a8e08d3f20e9065b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lock-box arrangement","u":"/concepts/lock-box-arrangement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f98d9b1e4af8436cbf3c91997b49d8e84aec54b31d1e1442e787f91076675f3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"long-duration contract","u":"/concepts/long-duration-contract/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbccb30a0b244346478e14e86e80717d4617e4b6b1de36f09f2e0cc88511264c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"long-duration contracts","u":"/concepts/long-duration-contracts/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0ba22e9209006475cd310c920e68f4f01cbd4fd92537fe6a6112b6125c27b1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"long-lived asset","u":"/concepts/long-lived-asset/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04de02d8b3ceeab766319bb074b109ba82ad4e76243bd84b868b8bf359d055e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"long-lived asset impairment","u":"/concepts/long-lived-asset-impairment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8017df4901ad987fc0620f8bb8431098f24435112c0deb734af2e7157c6cf99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"long-lived assets","u":"/concepts/long-lived-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a418f4149d9bea8899b233b7cb1ec117cf039dee19b76248c62ddf5a7cb31cf2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"long-term power sales contract","u":"/concepts/long-term-power-sales-contract/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b47a929ebdb6233200c4e5126451710f3b422c3b4d7ee35c10161887597b8b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"long-term supply arrangement","u":"/concepts/long-term-supply-arrangement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6456dd777a767f6b06915af7d87fc765611c1f1dd75a6b83718e82966a5a8de5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"look-back option","u":"/concepts/look-back-option/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16865844890c532347a2193d319f14802654017872f41036bdf2102b880a0e1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loss allocation to patrons","u":"/concepts/loss-allocation-to-patrons/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b560391b06e285d026aca8343d47abdc368f2780ac215358c1ef02d9a34fb96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loss contingency","u":"/concepts/loss-contingency/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b1bac4e2062ea73bf9ceb783e68377bcbdee454f366ece377e26323d6349f91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loss contingency accrual","u":"/concepts/loss-contingency-accrual/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:430875e7f73121796b78e562bd5fbeb9a7105ad7dd275cbb3989388659869e8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loss contingency interaction with topic 450","u":"/concepts/loss-contingency-interaction-with-topic-450/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ea8d9548495467e11290c64042e2438e10af14e44febb78f882f15206e1b606","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loss contract","u":"/concepts/loss-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cc72480cf66e990783eef491acf117f21db37e1e3ff84771c492847fef33b19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loss on firm purchase commitments","u":"/concepts/loss-on-firm-purchase-commitments/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45d5f2e605c25c4a5e1cc2a74d21c6380ab34cfa25b573b9ed034c3f79eea256","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loss recognition","u":"/concepts/loss-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77dd3375db8af42ba3884b6715cab23384ea66722a9df44cc865f032d76555b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"loss-based assessment","u":"/concepts/loss-based-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:223773e68a243111feadee11cc9433cf8f9abf5f85b638b0da19a45fdc426ee1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"losses in excess of investment","u":"/concepts/losses-in-excess-of-investment/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9725527ac9abee5edd6f7ea40e954fe2a072026be9a48cbf2d1f6997c9afe45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lost gross margin","u":"/concepts/lost-gross-margin/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6abb11d5a2305d1a89bc0314b77364cdf3fac6431c7ff0d8c6ad1eabcf319022","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"low-income housing tax credit","u":"/concepts/low-income-housing-tax-credit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cfe064a793ca69a91a04c6d883295e5c15994680d320f87438709fc4a15fc09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lower of amortized cost basis or fair value","u":"/concepts/lower-of-amortized-cost-basis-or-fair-value/","x":"20 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03ad71cd8036a2b81ed8eb83309cd3c0ead64670ab52c9563b94c10c46a6d85b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lower of carrying amount or fair value less cost to sell","u":"/concepts/lower-of-carrying-amount-or-fair-value-less-cost-to-sell/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43660c0cc255df37f3b8f0e45a277473bfe5f1701cbeb2a1db48164bafcfeeef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lower of cost and net realizable value","u":"/concepts/lower-of-cost-and-net-realizable-value/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c45d386f21888fa59467eae77b72e835de1ba0911b1e56612797b219757b6454","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lower of cost or fair value","u":"/concepts/lower-of-cost-or-fair-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2d7d3efb8afcd3d2cbbcdb5f0e4dee41afad55ce12128d3d465e383084a2e31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lower of cost or market","u":"/concepts/lower-of-cost-or-market/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2e20f73d67827506328fe6a7221664cbcd3bf9210248d0db389389222dff0de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lower of cost or market (lifo and retail method)","u":"/concepts/lower-of-cost-or-market-lifo-and-retail-method/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a41f181fa60fb7593d8686b778a9b1cf77c4700f1723f7c5e6759f13715f538c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lower of unamortized cost or fair value","u":"/concepts/lower-of-unamortized-cost-or-fair-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0b84851d432cf9406db3817b707654a9d86b4e5559adcdc7f1067d67fd3b407","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"lower recoverable amount","u":"/concepts/lower-recoverable-amount/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ad7d622f3bf45bafe7359d09f7e36e71594cd4a1a49d0a493896ac55e078c21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"maintenance fees and dues","u":"/concepts/maintenance-fees-and-dues/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:845ebe16c56099508d4d7a8223b2330e4d44a63d181e501f1c35106af0f1d214","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"maintenance programs","u":"/concepts/maintenance-programs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ff577e38441d1630c5aede7b1268e29c351a24c57127d1d622a56c1414f7eae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"major customer disclosure","u":"/concepts/major-customer-disclosure/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7133f71c5786ba96b82a43a3bf3d0931c2d402c681175a6fe949b4b52dec497f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"major customers","u":"/concepts/major-customers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7b189ef496660f5238f48e53399bba25c2471a540fcecf241b6f84ffdcd4e8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"major development projects","u":"/concepts/major-development-projects/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1dbafa47b791e230724a9786c7ce8fcdaf05fbcaa5b0754858d2008112883d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"major discovery","u":"/concepts/major-discovery/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f84c58a8eb556df086ff93308b2af830d19c569044af6bd91be28485f467ce20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"major repair and replacement fund","u":"/concepts/major-repair-and-replacement-fund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b256147dc9ded04aa755335516935f43556d7b51447c2c0ec56d9e221914c01b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"major repairs and replacements fund","u":"/concepts/major-repairs-and-replacements-fund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfac04983867a32f06d99cdfc351dea2f5b317111a61d5a390302ee3d4d42d32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"major security type and maturity grouping disclosures","u":"/concepts/major-security-type-and-maturity-grouping-disclosures/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2f7bfa7b4257a7542988948d864a15013ab996fe96f8cf599917ed4bdf93131","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"major security types","u":"/concepts/major-security-types/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d383e314f5952d2de39171cad3d5695865c487b051e07c75778cf3c3965dff03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"major types of investments","u":"/concepts/major-types-of-investments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:231c71e395cd759b841b5ae3ea806af73fba54c0b1a25b36864cc8eddb9fdaef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"majority voting interest in the board","u":"/concepts/majority-voting-interest-in-the-board/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21b6a67ebfdcd71443e33c3c9aa1ffe3d80038f71e1c384c38921dfbb8a92f3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"majority-owned investee","u":"/concepts/majority-owned-investee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ce28fe2c3264b623f08a24e2da7301ad4d059c5ff797c41806ad3ba533d98a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"majority-owned subsidiary","u":"/concepts/majority-owned-subsidiary/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55c4044b999f9039341af4acf1995b9e0395b750d79666d161d72a6bd664915a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"malpractice and incurred-but-not-reported claims","u":"/concepts/malpractice-and-incurred-but-not-reported-claims/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:815fbb3b9b1bd42d56821c1fd1dbf9420963892d7af08a5c422e58bccbcbab20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"malpractice loss accrual","u":"/concepts/malpractice-loss-accrual/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:967dc41d75554723b09498dcedafb194ece4a2839555bd55e1cfb6d95be87402","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"malpractice trust fund","u":"/concepts/malpractice-trust-fund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7aaa7b7dee38aa22eb0a4899a48f044587ae166bff01e99e888e36054f4918f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"management and general activities","u":"/concepts/management-and-general-activities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8cd2b24b77d9782d2ad6ba022be0a5447eb297bc0f5d8debec944b0e7c78480","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"management approach","u":"/concepts/management-approach/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a28790bfcfded30ddaa47959c3e4a59dd5360b2ec7347a41cf3ea022fd19e2eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"management services","u":"/concepts/management-services/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fbb6e60e5ed3c3b4f87e08344b436667aad52735fcb9795b35f6a8af95515c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"management's plans","u":"/concepts/management-s-plans/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb0d889457dc8b7378492a3d281264864ac1ff9f9bca50a96237eb4d8c7b4109","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mandatorily redeemable financial instrument","u":"/concepts/mandatorily-redeemable-financial-instrument/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3edec54aa77b42533ba5336f39e48466bf3cb533353f2e89f2775b45a21fea8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mandatorily redeemable financial instruments","u":"/concepts/mandatorily-redeemable-financial-instruments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae9ec5facf6e2f77e9d3d00752e94691b4915f3cec1fc8d1095f6c9d8b377ed3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"manufacturer purchase incentives","u":"/concepts/manufacturer-purchase-incentives/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31e9b2d4ac30a43ba6cc2a375f77264f9c5027a979ba2f077f5c62efe4467e04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"manufacturer sales incentives to consumers","u":"/concepts/manufacturer-sales-incentives-to-consumers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfa0fe32f2869b5573d9cd8f2e824e7fc3f57ed05ca7a7ef5cf3c93fa9d248e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"manufacturing and duplication costs","u":"/concepts/manufacturing-and-duplication-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3682d44cd97efa15875ad613515da4f37e5d254ed80067af23d834290b666f3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"manufacturing costs","u":"/concepts/manufacturing-costs/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70d1c45e55a5b5f762f63c08fa68d9543960a66bf92fe981560521b78fd27a9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"margins","u":"/concepts/margins/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46fdda5cdc49ce746a0fc395db172239ab829d403cfabca390c00dda73e8f19c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"market basis inventory","u":"/concepts/market-basis-inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c903320c3ebacae6e0d8ea9302d81f565ffb7e715422e64dca898a952fcf927","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"market liquidity","u":"/concepts/market-liquidity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69878948ac34b44ba8870f637f95cb88a8df16160fbef9168b1bf59e72680f56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"market participant assumptions","u":"/concepts/market-participant-assumptions/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:693f5e14df41ad7813b56936a10c04a5b90111e6be63b025bd289f6a19899ec2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"market participants","u":"/concepts/market-participants/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e15dbf2be3aa0dcc80802c87881257f991e93d5535636050018015d2da028a2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"market risk benefit","u":"/concepts/market-risk-benefit/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e4810331d0367c62ef67c7e17a0b26fe40cbd71cd12276121818db8753217be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"market risk benefits and universal life-type contracts","u":"/concepts/market-risk-benefits-and-universal-life-type-contracts/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c0f99f371175ef84ee87f19889e262f5761ff259cd51f1765ff6d5f51696f1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"market share allocation","u":"/concepts/market-share-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fb4c9f32c27081d56d9b2a499d32a7cfaf9ef02247614983b161f71b7af6bfb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"market-share allocation","u":"/concepts/market-share-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebbefb3d1e8094deba2f901be92cfc0c7fb9401380e5ebade51789ffd90ffba9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"marketing costs","u":"/concepts/marketing-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6c12290848dd76db5aff31cf46427e61821e1beebfad3288f420654046b51a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"markets and territories","u":"/concepts/markets-and-territories/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a648e2599307fa929ef98464eb4035099c976aab55620ea62b70da5d3724346","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"master leaseback","u":"/concepts/master-leaseback/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f619730c987640576099589b5028d98f088fd42fc9724c7ff0397a69757cc082","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"master limited partnership","u":"/concepts/master-limited-partnership/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f28163b050cc7c27d29af703fdc7487660cb025f0894bde7fb6be4dfe6b6550d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"master netting arrangement","u":"/concepts/master-netting-arrangement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2eb315179d9914382daa2e0cbbbbad53eb5bfc5fabef004d005e9d2d2f9e4684","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"master netting arrangement disclosures","u":"/concepts/master-netting-arrangement-disclosures/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:155df5949f9798b5e9f30ef01156c316211261659bb13c8a1ecce0f9d2c6e938","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"master trust","u":"/concepts/master-trust/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28adabd7a82a8c1dc5003b103634ace0fb8d1a2aaf9cbb8dd5130061ae001f05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"master trust interest","u":"/concepts/master-trust-interest/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7071441d5dbf4584fe2adc11f18ee05351a6acc7a7a6524b8f043a62de92e825","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"master-feeder and multiple-class fund disclosures","u":"/concepts/master-feeder-and-multiple-class-fund-disclosures/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bac1d6e38269da58dad55b2df480d05fbad26b4894c86b8cf4e18d00e3029ae3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"master-feeder structure","u":"/concepts/master-feeder-structure/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efb23f0767b406fd87a399c4ef28d39c27429b4eeaa2cf220d28422f44d43542","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"material right","u":"/concepts/material-right/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7bb3b4c055a4eb1e0b83828d4cf8a10f1f10774948ac6bed5ec0a5823bfdf495","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"materiality","u":"/concepts/materiality/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fa6c068630d88ccc9607a16e15071b3afb09ef6d6e5cca49c47a9b3c4259dc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"materials and supplies","u":"/concepts/materials-and-supplies/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a50253a8609dfe89d4f2359c0056b98013137c20669c59ca833ffa0dd17e00a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"maturity groupings disclosure","u":"/concepts/maturity-groupings-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a04a873892ce05d5fb6345450f0ab8a42128ed54e68bb7500bdce0b1f9a4cc7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"maturity schedule disclosure","u":"/concepts/maturity-schedule-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ceb42c9b1c02deaab645722452b56e35c02505e17bb516435506ad0e28af13b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"maximum future earnings inuring to stockholders","u":"/concepts/maximum-future-earnings-inuring-to-stockholders/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:768231c0cd2162e0c2bb27c391bd6ca30f75ab3cfbb31b0332bfd717f33a24c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"maximum potential amount of future payments","u":"/concepts/maximum-potential-amount-of-future-payments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1058674cf6cd04d05ccf4a717b892c0c576dcb67bc10e83d9b682bd013e168fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"maximum potential future payments disclosure","u":"/concepts/maximum-potential-future-payments-disclosure/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:248ce7b36201b9abab2064cc909633e90d66f7e6288982b096a92345c0cfa2ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"measure of operations","u":"/concepts/measure-of-operations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b08e7f9000c56fce580c424884bf89a75d5f044a0e6829606194107cc094e73d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"measure of progress","u":"/concepts/measure-of-progress/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1908e681ea464f3a51bbdae9c8a6be09ab986b129484b6d50f71caaaaf15d785","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"measurement","u":"/concepts/measurement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65f950f3fba12bae9eb63fd8db5c1ff9222406c57cbb07a908c25ca1987e2c55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"measurement alternative","u":"/concepts/measurement-alternative/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71ba39449056126788c07705b213938684bed656ea8b6e56f28b886482944d3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"measurement alternative for securities without a readily determinable fair value","u":"/concepts/measurement-alternative-for-securities-without-a-readily-determinable-fair-value/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8562ecb956973938e386de5a25e54fb539511c20e2ee8a04a309f234609a611","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"measurement date","u":"/concepts/measurement-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e12da9cfb101bbab821774246e1e1a2316da45dd7460349d553cb930f19c99b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"measurement period","u":"/concepts/measurement-period/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4ec210b5f65a4facf7789f81cee1d987a6a03ef657373bbd1679400cf92df17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"measurement period adjustments","u":"/concepts/measurement-period-adjustments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae41e2e1df9d3a11700065eaff1c0af41822161d93ed002388ca2bcb8954b90f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"measurement period and provisional amounts","u":"/concepts/measurement-period-and-provisional-amounts/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c26d6eedbfd090c6402f0a97da48afb79ca14154b1bed672ff1f2a44709862a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"measurement uncertainty","u":"/concepts/measurement-uncertainty/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:589a590046ccb41dff2ecf643f155592522c671a7d6abe836e940da08fc2f0b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"medical malpractice claims","u":"/concepts/medical-malpractice-claims/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31aa6b69a463486e4677caf20b3201462a67769515a006537fbb208135bc14da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"member assessments","u":"/concepts/member-assessments/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db7efa7045f3011d7b3c2c69b7234b5d474eecff039a18eaa9930f15370b883e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"member share accounts","u":"/concepts/member-share-accounts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:549c19858fd8f7ddc9117fe73a1a03b07fc9fc704d203285ba030d639a034f03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"members' deficit","u":"/concepts/members-deficit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a51a54b67867c9f9a7bf0580657c3b898f7d88f5addfe4631800c8bcb54498ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"members' equity","u":"/concepts/members-equity/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80ac8fa3d6251df951102ffed23f7dd5c24a6b88ce326c0cfe6dcc97cf7f30d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"merger of not-for-profit entities","u":"/concepts/merger-of-not-for-profit-entities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d99bd127a590145b940d7e240d5908b3f49197233f19a116567b361f2e75eed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"meter readings","u":"/concepts/meter-readings/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11a40e3c2f9843941cb810488eab7bd00d5666d4df7690a6281ef0f39dbf309b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"milestone method","u":"/concepts/milestone-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb10cc53f42ac991fdf38c9abe914c175ccfa482af10cfbe8f5aafbe788a4b2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mineral price forecasts","u":"/concepts/mineral-price-forecasts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:709d0b7426cb952b0b620f2110041f51764f3c6e2433d308c89edc2bdd792439","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mineral resources","u":"/concepts/mineral-resources/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:faa789fc29e0a338d36565a925cd97a2c67d51374d7e67a88dba5f50d60b4fff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mineral rights","u":"/concepts/mineral-rights/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe5c29b668788a878a49a1fbda2f5b9b5f912f6a6931b252087bef9f33f45212","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"minimum guarantee","u":"/concepts/minimum-guarantee/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcd2b95aa7a0035b2ce667854855fcf1f471f0755f1b7b77ecfbf34dda98ed3e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"minimum guarantees","u":"/concepts/minimum-guarantees/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c29a16de2cbff13c4e1d9ec41ac01104f4d27c1d19eccace3d9702d6a95d038","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"minimum guarantees and market risk benefits","u":"/concepts/minimum-guarantees-and-market-risk-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa32fc4fc325e31d963c7054b535bcaaeb150fece7fc0f96af508e721bb258bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"minimum interim disclosures","u":"/concepts/minimum-interim-disclosures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ca1ca51d4e3072b57803a66dd0ada454f4a548c280232cee04dd35752f8b91f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"minimum lease payments","u":"/concepts/minimum-lease-payments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12d5edec47649ffe575cdbdd3403e77c65f11f9a07224f42af63ac2eb38e7256","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"minimum lease payments and lease term","u":"/concepts/minimum-lease-payments-and-lease-term/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adbf34894d4848657c777f600ba3351311b3f5452664222fd57596755b0deb75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"minimum net worth requirements","u":"/concepts/minimum-net-worth-requirements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71f94ce31bec1245693bb48f50a54f8714dbd05ec0112650aa33a2aef20e34fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"minimum of range accrual","u":"/concepts/minimum-of-range-accrual/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77a42a2e9c1c4d1e6c3a0199269c325f94063476f0f49e7a648afcecac6ddeea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"minimum retention period","u":"/concepts/minimum-retention-period/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22c0cb9463c904652f25a442a4702449c3794c4c01ba6de1f359861b678384f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"minimum revenue guarantee","u":"/concepts/minimum-revenue-guarantee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0ff85c9079671488b041ce3ad04d02c9fd4d2b6c2c810789a3712f2e9befebb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"minimum revenue guarantees","u":"/concepts/minimum-revenue-guarantees/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e18237db4d2f6f40c4eee4961b2243855bc59ab636cf8a5a0f70dca230809a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"minimum summarized interim disclosures for publicly traded companies","u":"/concepts/minimum-summarized-interim-disclosures-for-publicly-traded-companies/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f2e2ab448eb0ae9647951d4d99d6670873d3f5b0cb805c3d2029f4084bdbfbe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mining asset impairment","u":"/concepts/mining-asset-impairment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:570db903e01f44dacf45fe076b99c7a5050c3d6ca91a405ad5419145ab8f9c01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mining assets","u":"/concepts/mining-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:109c157f1c49efbe8ad32802d3e1c23f006b4a4b428c0eaea765a9d6a63d19ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mining entity","u":"/concepts/mining-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0a32d1d19d694619a302807ac8d8e8a34e884f1d6c27dfb314d4bb3408c72cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mining joint venture","u":"/concepts/mining-joint-venture/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb423b84ec1aa15bdead55c9604c36a0db3dab637968e485349ff52154f19af7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mining operations","u":"/concepts/mining-operations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9784d178894c1f071bd7ede1caa7ce68966e7fd1d4425f4913eff7abe320cc0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mining versus oil and gas topics","u":"/concepts/mining-versus-oil-and-gas-topics/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9699fe26cc22543e0b5c5b347a8ce29cfbe6d12aada822bb28786a686e95e34a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mirror construction work in progress","u":"/concepts/mirror-construction-work-in-progress/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11488da79275e9755be3dce3eb95cc0637b5f026cc32daa545ea4f20cb4dc21f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"misleading implications","u":"/concepts/misleading-implications/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:481136ef2c4e98d087aa819d3d16cdf117da2020fd47f5bf95258297c882b226","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mobile flight equipment","u":"/concepts/mobile-flight-equipment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70e0b6f998cc85406b26469298537273a5a228c4d2952b14a4a2e063516bc2b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"modification accounting","u":"/concepts/modification-accounting/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7667bb847fae339c6974bdde79030059deb19cf7fdf82a8f19eca39a8e0e65c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"modification as exchange of awards","u":"/concepts/modification-as-exchange-of-awards/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4eed3bf4454632894be6848def219e2e21a1062cfa84c1607eb88f08c5f3bc29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"modification of liability award","u":"/concepts/modification-of-liability-award/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:546c826d9073b01d9318598ff57ec57d5482d0c0c8a54333680a7d6eb59ca9bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"modification of terms","u":"/concepts/modification-of-terms/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cfd7a7f7f199cbf83fb5e64158fdf41377b4e3b4bfd8d4d2936509edaedad59","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"modification to debtor experiencing financial difficulty","u":"/concepts/modification-to-debtor-experiencing-financial-difficulty/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4f76bc015b81ad352e36f8cfa6153fde4e0fd935213193c91aaa51a1fb077b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"molds, dies, and other tools","u":"/concepts/molds-dies-and-other-tools/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:148123a6daeb5b0266064a676ce35717f65a56da60037c993ba265803480268d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"monetary and nonmonetary items","u":"/concepts/monetary-and-nonmonetary-items/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8f417b22a7817fe3991416dd083233f3ddf9dd8985127948658336d4391afa4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"monetary asset","u":"/concepts/monetary-asset/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c69befa041f110bf373a10e9b5d3a1be050a2e9a3aeb3ff05b339a67b5fdc93a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"monetary value","u":"/concepts/monetary-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84031903fb9945a5be6e152598d590e7acb0e1b6a2e57ff983fb651c4385d451","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"monetary versus nonmonetary classification","u":"/concepts/monetary-versus-nonmonetary-classification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:201004b55f4dc10cbdec0f48506999ab70054478dbe7c491327607e412f25700","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"monetary versus nonmonetary items","u":"/concepts/monetary-versus-nonmonetary-items/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:641a19d2c4a5d7f2ffc9272fe3a742ab886f3a1d427129cdb070f9f2c256c3e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"monthly accrual","u":"/concepts/monthly-accrual/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7e0b7ba44121b53645da2e8af597defe270c814b2a8a57ce67950336291d119","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"more likely than not","u":"/concepts/more-likely-than-not/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f52a9b358a420563d9d3caf067461127ed8ab64054bf23795628ffa21dd1992c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"more-likely-than-not threshold","u":"/concepts/more-likely-than-not-threshold/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53f2e2a21cfe4f4787f2339416a480a09fcf327b2a1c198b94307f608da89916","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mortgage banking","u":"/concepts/mortgage-banking/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57647e615b489a69b98461f3e73d981eaae41717cb0948dde683ebc7601f7282","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mortgage banking activities","u":"/concepts/mortgage-banking-activities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:822972515a7220a756caa3707cf132b9792771c069ebd7d6c75aaca44ba76596","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mortgage banking entity","u":"/concepts/mortgage-banking-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:243b72e82038a26ee4bc124040feaf2af609567a204e6199ad5b568974c7f6a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mortgage company","u":"/concepts/mortgage-company/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8c0567f8b148dcba26c6d530ec7e0e0f604839264d40572ad99afc41e64fb80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mortgage loan receivables","u":"/concepts/mortgage-loan-receivables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2648dae3751fccf97756c3740fe5a77f2e483026c75f505aab8916f222f2dd26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mortgage loans held for sale","u":"/concepts/mortgage-loans-held-for-sale/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94a6d39bf38b34a269e10ff58cb2051650b1e883e16bc2320cfab8292284be32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mortgage servicing rights","u":"/concepts/mortgage-servicing-rights/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:133e51531bd10f86fc9f1b7850d7633823ea90f5a0299b6da20fe9f9e6c738eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mortgage-backed bonds","u":"/concepts/mortgage-backed-bonds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4659f24a66c2cad3c48712783736c394ae5e784b3413ef69594341f1a6d9bceb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mortgage-backed securities","u":"/concepts/mortgage-backed-securities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:667f44f1326f9e1c05e6ab516bc9a789c028d31b0f7845840e8030b9161c05f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"most advantageous market","u":"/concepts/most-advantageous-market/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fc47add0269b2c53faccc981fa7c7b86fc6808e6d752990eec935478693e5e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"multiemployer and defined contribution plan disclosures","u":"/concepts/multiemployer-and-defined-contribution-plan-disclosures/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b211476159670ba697c3e2507815a9008cb467532a6a46587aef92108794e54a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"multiemployer plan","u":"/concepts/multiemployer-plan/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cf7942604f85ef529b98ce6baf400deb9f0c14fe767c33d07b9e712f9d118a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"multiemployer plan withdrawal liability","u":"/concepts/multiemployer-plan-withdrawal-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e6b2d626b990d90c514860641e94b29ba28a98f517e050d86dc6d3f6e22b00e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"multiple class funds","u":"/concepts/multiple-class-funds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd4d694bdd95670ed626a2b894b54e39855cc035fe96f066e1d44117d2b6edf1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"multiple class shares","u":"/concepts/multiple-class-shares/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4dc29a6f4680c8aa7f825df34309ecbea421c98064058150b3aa98829e7bb05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"multiple classes of shares","u":"/concepts/multiple-classes-of-shares/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c35f935f5e4111958f3e6a571bb9e99ea0e36ede17e27416671a5c5fa4fe074","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"multiple jurisdictions","u":"/concepts/multiple-jurisdictions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd9197b7a1c729660de5a4a274c60d52bcbb0809c0aaf4b7ea7f25104b3b49b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"multiple-class shares","u":"/concepts/multiple-class-shares/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3dac0a581aa46e6d98cc6ac91ced200dd03985919a5bc54dfb9ff0d0aa1488c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"multiple-deliverable arrangements","u":"/concepts/multiple-deliverable-arrangements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f856229a17ebe9d46e8dfa0bfc30684a974ba5c3f2d56c991983121cfaae4854","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"multiple-employer plan","u":"/concepts/multiple-employer-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88cae7b84e85cf95d104879c3f5fd0b894a6227ae460cc9648b58f3e656130cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"multiple-year retrospectively rated contract","u":"/concepts/multiple-year-retrospectively-rated-contract/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4ba9b3b1043ef8e8755a9695dab4d1219a06946bc4ba1de9203cf3f493edae0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"multiprovider captive insurance entity","u":"/concepts/multiprovider-captive-insurance-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6687688374ca49e51946a234760f0f0248dd2761bad30932c8cde32114288bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"music copyright","u":"/concepts/music-copyright/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f63fe0bbb96d86598f17889b83658c8687071326afff40b7ca9930c221a0661b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"music industry","u":"/concepts/music-industry/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:448d3bf7811f82a2aa8c62a91b07a1a6ef6479e0437b6d6fd7e84fff348ce913","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"music industry revenue","u":"/concepts/music-industry-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:692da42cf56fb97fd9d89b912256e43f434dcb3eb30e5693ca57c518d21ea9d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mutual fund distribution costs","u":"/concepts/mutual-fund-distribution-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75a524f934a3fa6c3a7513600aab0e352cf93608ea6a42b192384e46de760a7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mutual fund distribution fees","u":"/concepts/mutual-fund-distribution-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c61993e1fdce5915cb142b4f22e8e20e7476f4272d0c83d222492f7268ed7b37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"mutual insurance holding entity","u":"/concepts/mutual-insurance-holding-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6d494bdcd5d3bb0c24c0b4b5a83644506602b2918872682db1a64015ee93651","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"naic statutory accounting practices","u":"/concepts/naic-statutory-accounting-practices/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f9141d160faf5fe66d503495dca824001a7743dcca986f12b3842b318db6892","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"natural expense classification","u":"/concepts/natural-expense-classification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0f00de553d86bd70c1d48f6d79676efca4fe12f06a331e80c06a7d4b629b108","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nature of operations","u":"/concepts/nature-of-operations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1f1b6ca09d0d5babdf94f7eea12298d06ca6c1cbd818e7a857980c70c63c38d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nature of operations disclosure","u":"/concepts/nature-of-operations-disclosure/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c26059eda466f887967a8fa9a6e8a9b309367255806fdcde65fe1a8a5a6d36a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nature of the relationship disclosure","u":"/concepts/nature-of-the-relationship-disclosure/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d00041b0eb32fc77f9be1a742e641042fddf982c8dd652b368bd57da439b967b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ncusif deposits and premiums","u":"/concepts/ncusif-deposits-and-premiums/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec586d64e7eb62e53dbad3e77c4ef97cfab935409bec99c053f19ca34a392e8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"near-term severe impact","u":"/concepts/near-term-severe-impact/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ace2164cc8ea02121058f3cf9602bfd86ced199053a53e758e58d23d91914bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net appreciation in fair value","u":"/concepts/net-appreciation-in-fair-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c67c6d54581101688db8a09f07c79665fe40ec83a64fc265ea888ff38613d446","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net appreciation or depreciation","u":"/concepts/net-appreciation-or-depreciation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:956e04b9f14ea40241af0b317a79ff9c2767661941d5f4a933846b35ddbfaf06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net appreciation or depreciation in fair value","u":"/concepts/net-appreciation-or-depreciation-in-fair-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89852e757d427f7f67e3b75466a7f01f09fdd9c00d447db7e0de71f7f9241b8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net asset class","u":"/concepts/net-asset-class/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7095d0d76bf13b36103dbcd6b86fb6a1212e65b1c9274dd7fb020215943c175","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net asset value per share","u":"/concepts/net-asset-value-per-share/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a755f08caf13ab643fa494751c9c015112abcae661944e9a473a544cc71b707","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net asset value practical expedient","u":"/concepts/net-asset-value-practical-expedient/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:717cde0752d4344b248314eacca5e1260dc5b8ebb58b05964c2848152675bc77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net assets","u":"/concepts/net-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac96d2820863ed56ce62dd2d3f6959c7ad6df6f3dedc8febd5bbb8447f137bce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net assets available for benefits","u":"/concepts/net-assets-available-for-benefits/","x":"17 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6f8a45aa7fad232a8510c6f20c73fd169afc35cdf8627bd82a772cc3ddac0a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net assets with and without donor restrictions","u":"/concepts/net-assets-with-and-without-donor-restrictions/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ad77758592a7054cbb9f1e04d64d7773825cfe040406db792e3acee51dbac7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net assets with donor restrictions","u":"/concepts/net-assets-with-donor-restrictions/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d31f66495b65a2dac92bd65c69b6f168f2bed05c6377d208168716288028d1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net assets without donor restrictions","u":"/concepts/net-assets-without-donor-restrictions/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d419173ef21987105f83186b63b10ed80d4301cd2a12a6ee56084787cd4e1b6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net carrying amount","u":"/concepts/net-carrying-amount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f59d045eee7c945ca56791b88535bb2dd6c2c4a7d58398e660701e9f7bf4e61d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net cash settlement","u":"/concepts/net-cash-settlement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11b31281356df3a3eff10cf0e33dcaa97320b2a8d809d2f56d64c0164024058f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net increase in net assets resulting from operations","u":"/concepts/net-increase-in-net-assets-resulting-from-operations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:998d29e8d60006b0421c68fa0b0c9f8eae9a58d11a9f9cd324a8b9d94f707a70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net investment hedge","u":"/concepts/net-investment-hedge/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bfab4d65ca11954901a51cf41f278f130a2bcc4262d1d5c588de824584d8cba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net investment hedges and cumulative translation adjustment","u":"/concepts/net-investment-hedges-and-cumulative-translation-adjustment/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81350a38da06917755ab98782b53f41e86c18c19aa6940ef169aaeee0e9c244d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net investment hedges and long-term intra-entity balances","u":"/concepts/net-investment-hedges-and-long-term-intra-entity-balances/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eea3506d0e62266de36a4e9c9233f1f9132b6e93ddc21359426018d313cc9d48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net investment in closely held business","u":"/concepts/net-investment-in-closely-held-business/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:611382ec19dc525157d1e9a7cb128a9758ba8fff5c42dd9901c6be753f52c854","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net investment in leveraged lease","u":"/concepts/net-investment-in-leveraged-lease/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:346090e1219b574e317bcde0b4650268b3d079824d36707f8b23acc3df99fef2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net investment in the lease","u":"/concepts/net-investment-in-the-lease/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:973ea3854145679fea68d01abba475c7ff4c0c14058d39ec6c75b6f03908a47b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net investment income","u":"/concepts/net-investment-income/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b47999d8c5d13d3e42620f259f953aaad6f1d3e9d04c8515964a2561a76294f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net investment income ratio","u":"/concepts/net-investment-income-ratio/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e531e199b400b85e0c6447e15cfbc314ff00223d969d93bc3fd773d11526ef95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net investment return","u":"/concepts/net-investment-return/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecad1a04a2ee7ed0cce61461186cfd55c2a32195cb09ae3a9398b00a590973d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net monetary items","u":"/concepts/net-monetary-items/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ec991e40dc6264912da6299add1e746cd428835a1a1f8c02b38aede45d72aa9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net operating loss carryforward","u":"/concepts/net-operating-loss-carryforward/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3181858c882b3569279cf28ea289e670e3fd5480d74a4800cf7316c67c656ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net periodic benefit cost","u":"/concepts/net-periodic-benefit-cost/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50aa23fd91965a17111976845ba81fc828453d642c35fc328bae66d2927e0297","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net periodic other postretirement benefit cost","u":"/concepts/net-periodic-other-postretirement-benefit-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ff599fbe25e9415fcff0abbed2005803b5d1cd8d7e2f631e11283992ea84063","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net periodic pension cost","u":"/concepts/net-periodic-pension-cost/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1dd16b18a26a16bc4aa9f89f36da0afb466d9591b9975caa143320db14453c15","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net periodic postretirement benefit cost","u":"/concepts/net-periodic-postretirement-benefit-cost/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad556fd50c5021564579f0a88125fc56106e08de2203621f42c096212bd4f54a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net premiums written","u":"/concepts/net-premiums-written/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2153e4ad925787caf1bea82d5b476f9294f7246753130678ba6b1353c55663fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net presentation","u":"/concepts/net-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf02898dc044a9cd2ef01edb899cc9d79460a1b226d23dc0a53d60313aa6d66d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net presentation in statement of financial position","u":"/concepts/net-presentation-in-statement-of-financial-position/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b6262e7e1d67b1d804eb9f1cc77866fd35b5c249dd68df40954614111092d25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net proceeds","u":"/concepts/net-proceeds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:827f38fcb7151f2e708a0fe79dd6d731a8058bc455543dfb0cb4e4c42fec5a77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net realizable value","u":"/concepts/net-realizable-value/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f74ae2b875b7dfef1d791e428e6db90455c5c8914a26ccc95c250e2b1a5e649c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net realizable value for animals held for sale","u":"/concepts/net-realizable-value-for-animals-held-for-sale/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75c2d21b6b135064b398a06749dd9b4a17a0a849ce306417a68a413726924805","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net realizable value test","u":"/concepts/net-realizable-value-test/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae3e1542f2fbaa42480cf0a4a14bfaf6dae1eea56548944b708081db958901f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net realizable value write-down","u":"/concepts/net-realizable-value-write-down/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7db98483771dde33143ccb6d4f5088511a2cdb194cc0e8c5ebbc0a9867773bb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net reporting of cash flows","u":"/concepts/net-reporting-of-cash-flows/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00bdd131c016671a7ee969f7cb666a8f5f748e25d6c38f983e5a9a993234c200","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net settlement","u":"/concepts/net-settlement/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac9d41235756f9ec69568069eb486d1c3884d83178c8c8142f9b5854bfdaf799","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net settlement value","u":"/concepts/net-settlement-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99879a64c9440af61165d04c673da0cef92ae82118010c7ea053e7a4818ae424","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net share settlement","u":"/concepts/net-share-settlement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcc589d216aa14a6e0a38ed5924ba6e18459d9b5c11df9a502ea2cc94635abe6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net worth","u":"/concepts/net-worth/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfb2a2788a883264cbf07dc92f9408639d65c00049ff3d9e7eb55ab19ab54b5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net-of-tax accounting prohibition","u":"/concepts/net-of-tax-accounting-prohibition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0cf55726896c3642a61ab4d42e754c92032d7aaeee96c489e1f19e1930278e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net-of-tax presentation","u":"/concepts/net-of-tax-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1022c89f36cb0fff06ab6eaf49b1ea1e64f1ff0e1da70ee94e2f3b49d36bf6de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"net-of-tax prohibition","u":"/concepts/net-of-tax-prohibition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0922c27394280b57aaafc6f75a733e18a09d3db4016f663251580ca6ce1bba51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"network affiliation agreement","u":"/concepts/network-affiliation-agreement/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:509c3dcc4219513d504feac98930a96aca93a72f5a06f397b7b0efba253f033e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"network affiliation agreements","u":"/concepts/network-affiliation-agreements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a99498433bbbb6f5f9aa73a38c0a5a6ec41be900ef14fc3f71ab7a6027c4f50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"new basis of accounting","u":"/concepts/new-basis-of-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7455084e5afedb710d423a848a618d709fff727f044f71099e756cbbc355ad49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"new cost basis after write-down","u":"/concepts/new-cost-basis-after-write-down/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bcef0d1311cfde65251c252e51aac8efbe0048cdcbba36396820d8cdc1a0862","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"new reporting entity","u":"/concepts/new-reporting-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e34d9a0cf8fa145f376c4f3891dc59b0385fb373c4656aa99c3efcce4f50965","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"new reporting entity and retrospective application","u":"/concepts/new-reporting-entity-and-retrospective-application/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80b991599afb02d41ec54818a4a4f01c723b8a71d7782fb8340d56095cfa469f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"new waste","u":"/concepts/new-waste/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d448cb525d41bf6a18d84089ec44b11e44c4411e7d5f15c94f9e793b7923eb78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"no amortization","u":"/concepts/no-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1021069339fb12abc106210bab34627126d8860a0a38038399b84037bfe2cece","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"no look-through principle","u":"/concepts/no-look-through-principle/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3d750fe2ebbc0a7f8f4a5e1216918f26d482a2d000419766d55bdaeb8fc0845","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"no look-through to investee assets","u":"/concepts/no-look-through-to-investee-assets/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa7406f9c81a30a32ce614b7e140d05cf9f33241c18ddf80cd0fdfa90ca01223","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"no-cost settlement","u":"/concepts/no-cost-settlement/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:183bceaae73aa8a925c9ce283e5e4a206f2149ecf8343da172b37aa0cb0ba6c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nominal outside equity","u":"/concepts/nominal-outside-equity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05bcb2f25955a4408ee6620da8b494f415c386377638316ecdf55dc218b03011","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"non-deductible fee","u":"/concepts/non-deductible-fee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e29b0883ec9a3d68a774716be74cecec379442560c3da1b2c32eb60d28b47781","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"non-exchange-traded contract","u":"/concepts/non-exchange-traded-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87249e8e70410b6ba9d6706d3098e6f563e0accaf99dac5cd578c22efee2e6f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"non-financial-instrument investments","u":"/concepts/non-financial-instrument-investments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ec122db15ee39dbc57ce78d362c8a0be199a0a392cd30dce6fe6351ae5253fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"non-interest-bearing note","u":"/concepts/non-interest-bearing-note/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4879a6db9ea13b097fb6c302596987097e69794318b874f795a39416dc7e9467","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"non-public business entity","u":"/concepts/non-public-business-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f89ec42a0b329988f54c505a9bc79fffb1282c89a6c3dd0ffb90c89b0a2b4ad5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonaccretable difference","u":"/concepts/nonaccretable-difference/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8ee7f34c693ac78c902a240de560005a886ed0e91095bf9b4ed511951a762a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonaccrual loans","u":"/concepts/nonaccrual-loans/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b81e9452346ccf4ac71126c2cec04b71babdb6286783e08fa5a8dbf048fdab25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonauthoritative guidance","u":"/concepts/nonauthoritative-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f4fccd20b46a4c35e4cba9748329fc4a8c0aceac3cfac0c075fd3620bcfe67f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonauthoritative sources","u":"/concepts/nonauthoritative-sources/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75886b45605631cb104eb53c2ed0526a187304236c5ba1bb43d7d5c995762eb8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncancelable right to use","u":"/concepts/noncancelable-right-to-use/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c9b40324a024bba5c569eb22369b50fd7441b3b6b9a6f13947e6960175e2947","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncash consideration","u":"/concepts/noncash-consideration/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30242b27dc8e017c2ca24ab6c22f15e4b8b03fa0ba7b9c1ae05f86a962d6c39f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncash consideration under asc 606","u":"/concepts/noncash-consideration-under-asc-606/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ab6921a9bd7ed854542b3b476ccc802d0be3200c9e37c5ac709228bd4794274","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncash contributions","u":"/concepts/noncash-contributions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed832262225335fdee7fd6c3596b8f694e85ef8d5b454d8f063646d404b8b1f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncash contributions at fair value less costs to sell","u":"/concepts/noncash-contributions-at-fair-value-less-costs-to-sell/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bc85a5dd071d9815bb8b406472a8d00a862c2efaf7321c605a97068e7133aa4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncash investing and financing activities","u":"/concepts/noncash-investing-and-financing-activities/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c272b959cb4b4f6b5661ecc8c72acc8fe995533aaf7940aa1c0173d11a4b736","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncash investing and financing activity disclosure","u":"/concepts/noncash-investing-and-financing-activity-disclosure/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8555d9df3d3d0f61857e2c87d0f88339bde06dfde522d330374ad56a500830a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncompensatory employee share purchase plans","u":"/concepts/noncompensatory-employee-share-purchase-plans/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4fb3b8dd4c8b0ab2888d8afce6c450f40f9fdcd68ecad4ad24b0b7395f0c54c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncompensatory plan criteria","u":"/concepts/noncompensatory-plan-criteria/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c956a7867d6e6e73d56d69c5bc2639a7e4140d33f2df407e47e39fd74ee4108","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncompliance and going concern doubt","u":"/concepts/noncompliance-and-going-concern-doubt/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9ebf2c8b619e399ec39ea208cd5ad4d63e45863b6a122c2b1eabbf14e5a3cc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncompliance environmental credit","u":"/concepts/noncompliance-environmental-credit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:211131cbb56370ac5d1c6fa7a9f2a5305ce1a58f012744bd5b6654137e8b27d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncontingent versus contingent aspect","u":"/concepts/noncontingent-versus-contingent-aspect/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09ae1825686d1987874346077b357536fde57b4828364692cebd392145f761e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncontrolling interest","u":"/concepts/noncontrolling-interest/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a1eb5b3b939e5d56520910f006cd709a0a5ee5cbdd8d9954604e4d068611d22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncontrolling interest and contingent consideration","u":"/concepts/noncontrolling-interest-and-contingent-consideration/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fbad569df4c8898d7f6e31fa802914776efe49c3a5e59661d0951a6286c724c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncontrolling interest at precombination carrying amount","u":"/concepts/noncontrolling-interest-at-precombination-carrying-amount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ee69a3c97d37b74c0b12e7a6f0dc75806a5b3f022ecb0500bc0c69bb6163b79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncontrolling interest fair value","u":"/concepts/noncontrolling-interest-fair-value/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5526c8ce9d4faf87867bc1cf6645daecdc28ea8a5a4bb777c757c1bfc968b62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncontrolling interest in net assets","u":"/concepts/noncontrolling-interest-in-net-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9267c496c9a057be7af0c1288e6c8cbd7e3fa43c4cbbbff16b87f203ca7e176","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncontrolling interests","u":"/concepts/noncontrolling-interests/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e05b97ab4adf39c99a4481036b82f9c64cc0e43d5f6eaf2a00a10d1bc8eaed58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noncontrolling ownership interest","u":"/concepts/noncontrolling-ownership-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80560fc5bbc17c5c314997b5ab6ef753ad7ffce4971b22824d9212a70cdeb05d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonderivative hedging instrument","u":"/concepts/nonderivative-hedging-instrument/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4ce29b1cbdc14894c8c84bf53007e6fd1a68650f9259641f444025fd48c4d7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonemployee awards","u":"/concepts/nonemployee-awards/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7b9a5ff3ac5c3097a299edea2d6a223c44df1b95d1410a99072fc8e7457cddc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonemployee share-based payment","u":"/concepts/nonemployee-share-based-payment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcbaac4ad300e1ef20ef3a1ffb98ac26bd39ff88346d32c24a4b48dcafa02633","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonforfeitable rights and noncancellable commitments","u":"/concepts/nonforfeitable-rights-and-noncancellable-commitments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b364d4daf87aa86cd851fe36bf5e6c46cedb1a95633de8974f02bcf8d6e0464","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nongovernmental entity","u":"/concepts/nongovernmental-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80e51359f87a15886625e269c3ce81257e41ead00b611a927bf96c40b7d0f9ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noninterest expense","u":"/concepts/noninterest-expense/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a9fdccae3bb77c01e86978d804e51f82ab35326bee6edc5bfb1c15c9cb9c4d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"noninterest income","u":"/concepts/noninterest-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:721dd9323c2bb2ae00224a5c1c0e8d117e5b325510c2ffe473f53cecc68412db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonlease component allocation","u":"/concepts/nonlease-component-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acfb408553f0ca27736dc8cda2fafc179b33d73ff14d6286f33d614fa144a137","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonmonetary asset","u":"/concepts/nonmonetary-asset/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91425ddd3c35b0853e4e4c51e6f378b5f5bbafa6b67dbd249c7a8d33d9ac85a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonmonetary distribution to owners","u":"/concepts/nonmonetary-distribution-to-owners/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae65e790aa5cf6a235b9a35eb8121dd117cb29371781a074a33e94fa92a4da63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonmonetary exchange","u":"/concepts/nonmonetary-exchange/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74bbfb088c5592523839484baf1cbc70b483afa9e7752d3b154e3d2cfd1c265d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonmonetary transaction","u":"/concepts/nonmonetary-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ce9fc6a1add42875aeabfc3f2d387a96a28112669ebe637ac5e3f4923e02da2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonmonetary transactions","u":"/concepts/nonmonetary-transactions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b8c2cf27a7fa10acab49760078c85cd3a8a08578633017bc90f23d3be1b8d3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonowner changes in equity","u":"/concepts/nonowner-changes-in-equity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58acc8fba5701a8936901a60d6e6f7fd58d47155fe5aae4c1ca0318826739521","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonpatronage earnings","u":"/concepts/nonpatronage-earnings/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7531b1e0933e3f57923913e3e2213544c2dc1a262972692cf3cd6062f12d990","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonperformance risk and own credit risk","u":"/concepts/nonperformance-risk-and-own-credit-risk/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2741ecb94fdfb25d8e0ceb80077b52ed82fb33ab1dff8c95403aaa24e8bbd82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonpublic business entity","u":"/concepts/nonpublic-business-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c07059f3680b214da4bf301e6d9d4bd2d4b3b140fcd123a8359adcb88a3c96a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonpublic entity policy election","u":"/concepts/nonpublic-entity-policy-election/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5cf3964fb1f31dd465b367b18a8c41901809a6fdc6b177389872505d57ae072","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonreciprocal transfer","u":"/concepts/nonreciprocal-transfer/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86265ed8cdb32edacc8f16778bb0962787a64586ff06dd3b33f29beabf7c57ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonreciprocal transfer from developer","u":"/concepts/nonreciprocal-transfer-from-developer/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9a2e6c4c9eaca8b866b9a58bc0de9bc68b1705e9111181e680236423a6f3117","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonreciprocal transfers to owners and spinoffs","u":"/concepts/nonreciprocal-transfers-to-owners-and-spinoffs/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbd67a4621b3835c670e42cb0b09ef44c1c3de2d225c35d7e23273e8312033a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonrecognized subsequent event","u":"/concepts/nonrecognized-subsequent-event/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1a437d174423dcf70c4e99c46a1ceef049fb1c795f5acd62edcebd8bcd61300","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonrecognized subsequent events","u":"/concepts/nonrecognized-subsequent-events/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3bbe71ef482039948146b8d4e7cb87c8fd77599d73f5df4d665a88ec1193102","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonrecourse debt","u":"/concepts/nonrecourse-debt/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e07d74222d63dff00948ae1dbfc6805de86e1a4acb153d6bd7b244fc7093dc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonrecurring operating losses","u":"/concepts/nonrecurring-operating-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a832ecd91285217a8205675494e4d82beb28bb3a4fc1ce0dfa0500762dd018f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonrefundable advance fees","u":"/concepts/nonrefundable-advance-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00cf2707186492220006053d54554105247217b91819778e93713efdc9541038","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonrefundable loan origination fees","u":"/concepts/nonrefundable-loan-origination-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4b07239e116ea24732117a043c070171ff4fb60d2c53dc1d0fc77b59530dd5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonregistered investment partnership","u":"/concepts/nonregistered-investment-partnership/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:653dd6d089a01499fcb4e6ae996e72e093b7df7cad5b4c6501de0c18776c16a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nontraditional variable annuity","u":"/concepts/nontraditional-variable-annuity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee6e99666fed43908871fdb6f70a02ed61276033ba74f3eb81103a8c4b950d2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nonutility generator","u":"/concepts/nonutility-generator/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a17d97a279a9c7e052e8eb449cc1d21b52471ff9b0eaf87b8b42c63d8b5d858","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"normal capacity","u":"/concepts/normal-capacity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:114f1c05f405448a21e436d6d8b98adf6dbb7ab7d970aca44202d85527a26159","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"normal capacity overhead allocation","u":"/concepts/normal-capacity-overhead-allocation/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d8a16b6fc8429b15e0b3e9ac05715937a96bb28e3333992fc0b6e62e3fb3770","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"normal operation","u":"/concepts/normal-operation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b377f95f74aec66a8fd164a13cac738a791c22b4e1ccb0000510e811cbf5ef92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"normal operation of a long-lived asset","u":"/concepts/normal-operation-of-a-long-lived-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e219e5718e5f486b6c8d5bc9426c4cab6bebfdc147c1a8bf374dceb14e104448","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"normal purchases and normal sales","u":"/concepts/normal-purchases-and-normal-sales/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20b2a8d82134ce9cf8ee9902216a83f426fde651e54414b9a687984d3358a011","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"normal purchases and normal sales exception","u":"/concepts/normal-purchases-and-normal-sales-exception/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c075fc9b9dbd6687a5c5043ebf9c25a737772056713dd13db8799b0f4bf8da01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"normal purchases and normal sales scope exception","u":"/concepts/normal-purchases-and-normal-sales-scope-exception/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8eeca5c132ca2bced8f7e1d76eb74e7666da93b0c46681bfb8604a9923971c8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"not-for-profit business-oriented entity","u":"/concepts/not-for-profit-business-oriented-entity/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de7f92b5abad2184610d511273260e9644173e49338ce5f76adee2154958daec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"not-for-profit business-oriented health care entities","u":"/concepts/not-for-profit-business-oriented-health-care-entities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e03842a440b60826060a8037dca5d9fe5cfb0fed9cc6124b8e98a464eb273de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"not-for-profit business-oriented health care entity","u":"/concepts/not-for-profit-business-oriented-health-care-entity/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4826ba49e4dda64a48ba98a6e7cba3c439f855823cc6dac4c2dc1b4bc6e9fbce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"not-for-profit contributed investments and agency transactions","u":"/concepts/not-for-profit-contributed-investments-and-agency-transactions/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9b8ddd08c2dae50d0315fb9ea243b90dd5e1e264b2758ee6473eee599d7fd01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"not-for-profit control plus economic interest","u":"/concepts/not-for-profit-control-plus-economic-interest/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a993c4fe26c3b5dbcdf7040306859181b2071d934ff952a97fcabb5a7c5797c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"not-for-profit entities","u":"/concepts/not-for-profit-entities/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b6fe91ffe66afc74bfa94da86502639fc0721b6fece4413dba9ac64bf881960","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"not-for-profit entity","u":"/concepts/not-for-profit-entity/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d25046e6eeb7a04f1c14f927c33684e3438fda2f072d87e6888d89184cf67f7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"not-for-profit entity definition","u":"/concepts/not-for-profit-entity-definition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d4eeb4b69e048668f8fa9f1c03bb7bfdff202505310faf0bbe4dd6122b26531","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"not-for-profit entity definition and scope","u":"/concepts/not-for-profit-entity-definition-and-scope/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29111bb93c993918ae858bbae05567097ff6531c5812849f45056c5fe0bfd1f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"not-for-profit investments","u":"/concepts/not-for-profit-investments/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73f075bf4ca1fb25214db949009e8fa23a0b8b132b88b6326c8c8956394c39f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"not-for-profit statement of activities and performance indicator","u":"/concepts/not-for-profit-statement-of-activities-and-performance-indicator/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19f52d7d8b4a9dcf86ed8b1cd7c0196d51a7d08abcc2097be1e1495379479c5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"note disclosure","u":"/concepts/note-disclosure/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ad3088931bb9d8746b662e8c3c49539b8a7815158e07e542a26eca95f73cf5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"note disclosure of potential termination","u":"/concepts/note-disclosure-of-potential-termination/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9af0708b79ec5d47e9d62abd336316f2276d6b51c6880989e2039661cd1cecdd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"note discount and premium","u":"/concepts/note-discount-and-premium/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5ee5cc4327cf355791595b5d6c233575fc05cb97990dd33cc809a4ae58f9c44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"notes receivable for stock issuance","u":"/concepts/notes-receivable-for-stock-issuance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf6783ccc53d989b1543a5420f8f9d7a0e9645fb88ff67077d5c3f2655c30c92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"notes receivable from participants","u":"/concepts/notes-receivable-from-participants/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b0c1270ddc30bbf7015801edc596431681b42194dea5efaad06af2d7248ab9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"notes to financial statements","u":"/concepts/notes-to-financial-statements/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b0499f01bb478be476c49f27a81a88fb22ffc993229e91670aa80bb94402949","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"notices of allocation","u":"/concepts/notices-of-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d56c58604883275667d66fff87a315cf0bd10ab12ab0cfe1b06efeeecb37a19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"notional amount","u":"/concepts/notional-amount/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fea8df9820b4c2de8a4934aa6b53f1cbad3f23513ac8a798a8313a3b4169d38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"nuclear plant decommissioning costs","u":"/concepts/nuclear-plant-decommissioning-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdbe026ca45dc3ce06299cbf66bd2f0deb133f13634e241e88b1f4a2467a89f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"obligating event","u":"/concepts/obligating-event/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0ec61bdd9c0eb462dbb0188c8b6bc0d3893d2701bba2fe56a9585769bcb65cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"obligation to pay","u":"/concepts/obligation-to-pay/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df4082a842c826e7976ff023f1bd93d311cb44df50d81948aaee35805c616f7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"obligation to provide future services and use of facilities","u":"/concepts/obligation-to-provide-future-services-and-use-of-facilities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b9326be7a14c65a0ab24c25620a76d24d80e8597adc05d3c3ef966ef8ea8fe6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"obligation to provide future services and use of facilities (ccrc)","u":"/concepts/obligation-to-provide-future-services-and-use-of-facilities-ccrc/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad16f443ca3a74f10e6d9a7f96eb2efc707078ecb72ee575a6f52c0e64669e37","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"obligation to repay funding parties","u":"/concepts/obligation-to-repay-funding-parties/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dff45de585fb63d4ae11a2ae2eabb6923d9c48fb95c98818c828acd901a4015f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"obligation to repurchase issuer's equity shares","u":"/concepts/obligation-to-repurchase-issuer-s-equity-shares/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9d16c410841e9c3ab360761b5cdd1a1d2791ca7d6504baab2d1d8beb383ec18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"obligation to repurchase own equity shares","u":"/concepts/obligation-to-repurchase-own-equity-shares/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:737f221010e8de66524dae65ff935df6b533ad21f44b5c775afd22f9ab449fe3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"obligation to return collateral","u":"/concepts/obligation-to-return-collateral/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a7a62940e20fbae996e8ca305b665a46fbaa54620590c5ee91943a3871c8c78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"observable and unobservable inputs","u":"/concepts/observable-and-unobservable-inputs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d49f64d6024d0b7ed5131e5394484aca60d6e946fc1ff88da1664d20ad8c871f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"observable price changes","u":"/concepts/observable-price-changes/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:583b7f4d09ff962a06cbdc4691d28ba64d4fe46c38f985998caa48db1b58c8f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"observable price changes of the same issuer","u":"/concepts/observable-price-changes-of-the-same-issuer/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3868bcbdb3a279c22b1653d71c6dfbb82861e922e8596a6efbcc07e3e974b5f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"obsolescence exposure","u":"/concepts/obsolescence-exposure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9f2c10b4f9375569a3f487143fdeabe580dfdf71a6b8cd446baae81616bf8fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"off-balance-sheet commitment disclosure","u":"/concepts/off-balance-sheet-commitment-disclosure/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb18dbae9400d89076828dba904ba408b537c360da90e1d183cb05ae9a6e25a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"off-balance-sheet credit exposure","u":"/concepts/off-balance-sheet-credit-exposure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be20a14b926d2eed88ece402c986b184e4737f7523b4d2fc706ddcc16f3f8871","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"off-balance-sheet credit risk","u":"/concepts/off-balance-sheet-credit-risk/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2edd91a3cedc43ce8e6d099e54382d29f1fae108012026bfee6a0fa68b05fda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"off-balance-sheet credit risk disclosure","u":"/concepts/off-balance-sheet-credit-risk-disclosure/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26619f590903417b748d7375b5f64d4361c39409bc4b60b5e094078b91569642","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"off-balance-sheet financing","u":"/concepts/off-balance-sheet-financing/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89f8f304ba61d21adbfd511755f228274a8fad6a94f333ccbd868821eeec40be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"off-market terms","u":"/concepts/off-market-terms/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44d70c3eac59ef4d501b6e9f801683c0f10ec728ca800f874740216d4e5597d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"offering costs","u":"/concepts/offering-costs/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9ffb303aaa5074de4bbf9d418efa1726f1b8a702fa1e8e550a26f99d92dc3ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"offering costs and expense limitation agreements","u":"/concepts/offering-costs-and-expense-limitation-agreements/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84e5ef4ab5cceabf07b1d06dcb2c5fa889dd0bc509371f6b90cc16192dbac1bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"offset to aggregate r&d expense","u":"/concepts/offset-to-aggregate-r-d-expense/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc3ce00a60f8e37ba30f1eada45222749f8d434f1801cf16d2279c39e40adbd5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"offset to research and development expense","u":"/concepts/offset-to-research-and-development-expense/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ad33a439d1309f0242da7fe61f8fcbe88b425efc931e2cfc8e74b2efa1aefcb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"offsetting","u":"/concepts/offsetting/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b357fb165afd3ba9a2f79d04f4b2c8e0400a3530ce6722ee8c2daa356a7250a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"offsetting of assets and liabilities","u":"/concepts/offsetting-of-assets-and-liabilities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d77082e83a1a2b65a56467706ea16165480e58c5035d7299d290c46aff6d6c0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"offsetting receivable against liability","u":"/concepts/offsetting-receivable-against-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c76bdfa49efb7928f9bf7e1cbd0d2c92062f3c79f522470e189a1a653057a52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil and gas exploration and production","u":"/concepts/oil-and-gas-exploration-and-production/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c1032ff334ac88b60f2caea0ac3ec048b861ce52fcf933321c12abcdf4a9e2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil and gas extractive activities","u":"/concepts/oil-and-gas-extractive-activities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c49b62e9650a6bbab03a49d544daa15b43f1d32e41f168a8f233c2524ba38d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil and gas industry","u":"/concepts/oil-and-gas-industry/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19474cc18b4ccbbb8c3f24f0f005451862043a60f70e69c0fcaee4dc2ace458e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil and gas interests","u":"/concepts/oil-and-gas-interests/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1eb7ca39795e0f8b7b9dfe2955acbd92bf5ab798cfae65974e26c6480c4d224f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil and gas producing activities","u":"/concepts/oil-and-gas-producing-activities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bee3f187c46ac2cc8063999264dc6fbd601628e667c810e05fb37e2b59b2b28e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil and gas properties","u":"/concepts/oil-and-gas-properties/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ce2e2e6dbdfb40d88640c6cc0fcd12155174f1cc9441a99b1682eda09644a4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil and gas reserve disclosure relief","u":"/concepts/oil-and-gas-reserve-disclosure-relief/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e8115804410d1f94906e6126f1f1d8a61977c8542e920c9938911431eaf1157","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil and gas reserve quantities","u":"/concepts/oil-and-gas-reserve-quantities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82262cdebee00d471a5c6300fa2fe423644e6bfda25bbb04ecfdd28a003f8beb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil and gas revenue","u":"/concepts/oil-and-gas-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d320b63c6fe6136ddaa698762e79192619335a03693d1bd553105f74aa0b12d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil and gas standardized measure and reserve disclosures","u":"/concepts/oil-and-gas-standardized-measure-and-reserve-disclosures/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1f947859af777c2a5a5a88b723ff4800ad4789b75a30b6602fad98eab4c74f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil- and gas-producing activities","u":"/concepts/oil-and-gas-producing-activities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e768a664c6b16998a5f7241d1065ba11e467d594fd18f87da97ea798744dfbc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil- and gas-producing entities","u":"/concepts/oil-and-gas-producing-entities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95b003132d9a1c6f9ddad74b3b8f61c2805baf82a22b35730f48f4e0f46e7671","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"oil- and gas-producing entities scope exception","u":"/concepts/oil-and-gas-producing-entities-scope-exception/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4ece5ea56e4ea672ae6d4fbced15499cf0d662cc666a8f78a58e0fee8c7fa6d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"one year after issuance date","u":"/concepts/one-year-after-issuance-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6701c8853683920946891e315e90065b67c282168701841e3eee17b60496394","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"one-line presentation","u":"/concepts/one-line-presentation/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf8dad5c324e8260c2002a1285ebb774c2bcdbf12dff9657de7363ab3a796894","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"one-step qualitative impairment assessment","u":"/concepts/one-step-qualitative-impairment-assessment/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c12a6a837253d3d6bb03f0ce9e6e5a22af99ad4d72bbb301123b297eba93110","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"one-time employee termination benefits","u":"/concepts/one-time-employee-termination-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81cc580156f3a3bff36ea18c196fcb90be155852a18976560482c11432184b64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"one-time termination benefits","u":"/concepts/one-time-termination-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45f1d152b5df288569dff1df946ba1e914b4206d780bee79cbadf31ca481b5d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"one-year rule","u":"/concepts/one-year-rule/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58d3087dee6a13560a6a7c1f3b43ef3a4302fc9dba4ec7bc356e592388236d12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"onerous contract","u":"/concepts/onerous-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18482c7ae1ead9c00b29afa1ced0e04e18f3f617773b7b7048b6c0bc7d165273","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"onerous contract loss","u":"/concepts/onerous-contract-loss/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9d58f18637dbc26ca4e573c18f2a72cd4cf153b511c4a8a7df34486bad100df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"onerous contract presentation","u":"/concepts/onerous-contract-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc5a170148cd8cdce800269534bad873e6ce14482aa3454202cc28c26f6a7177","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ongoing economic interest in net assets","u":"/concepts/ongoing-economic-interest-in-net-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f55df136b3cba4490df7012cc01bb072976c2b3cfa3cade96afca71da8a92105","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ongoing plan","u":"/concepts/ongoing-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aef9f109189abbab5c05500f4b3d39c970e857c9325be944c41fd72470c184c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ongoing plan assumption","u":"/concepts/ongoing-plan-assumption/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fb43f89e0dec90f01e9b764611bbd8919ccd12c8b4357fb954e6aa42b2d2971","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"open year method","u":"/concepts/open-year-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:321547800d182f224d3e07fbc127da63e5e2df853676d6236f0c6e444c4fb44b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"open-year method","u":"/concepts/open-year-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e82742d2c786951fb530a848c0fb4427fc7823f985c9490eccc0cc3b0a42f2e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating activities","u":"/concepts/operating-activities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a26f3018ea04148329e88eefee9a5f133bee5559060e2bd2ec5003c10832da6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating activities classification","u":"/concepts/operating-activities-classification/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cff5d45f5cfe2b23af8a68f20b740db1ecfe1c1d80ca9203a9194cda21fc4cc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating assets","u":"/concepts/operating-assets/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:304903e1b88031db0ddb8456e212077255aeb7a6d328967d2fcdaee5bfe7f20e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating cycle","u":"/concepts/operating-cycle/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9eba440382585174f2a361a5c89029f246e30eacebd527d7f52515ecaac6ea03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating cycle exceeding one year","u":"/concepts/operating-cycle-exceeding-one-year/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39a675414be2e6313ed436278b9e711381c171f25be249c2dcbf6c057e63a96a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating entity","u":"/concepts/operating-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e97358a5fa349acb08f52719571a68e3ec4a891c87aa999e4f4899795dc3627","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating entity providing services","u":"/concepts/operating-entity-providing-services/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90632fce0836849dc09504a24fbab417a4a0288c6d95b84a8fe346960b09241f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating expense presentation","u":"/concepts/operating-expense-presentation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60cb2bcd9800b8cab90e7260030644e40b83aab0f1e17ed55ff898cded861b94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating fund","u":"/concepts/operating-fund/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d3b33d791d4d31d39dea5bbc2488c4ce7dcc3e38144851a9eddb6c4c248df07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating investing and financing activities","u":"/concepts/operating-investing-and-financing-activities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7eaee95c7dc6f239df479db514ff70226f0dbfc111503bb487d408e057e4280b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating lease","u":"/concepts/operating-lease/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8c3c82db869d21e3a578bd80a67b66f30ffdb525e06afe2f837bc3243fbde99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating leases","u":"/concepts/operating-leases/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b610c3fdfa40dd3a4ed0c6fc6e4df87f8a95c97e5b4982a671e7c3479a201519","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating loss carryforward","u":"/concepts/operating-loss-carryforward/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0a3f19bfc1d3ee80b2f1591c0fa69ec817c819c468fa88c5199bfba619b7554","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating property","u":"/concepts/operating-property/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4922f4d74b0fc1876782ef0740427ef3ec07cc366fc02e9754bfc052f2c24f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating segment","u":"/concepts/operating-segment/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:491741bec5d5b20a12b097ef9dd3a8d1742e6019e422734e9973278f1497ca06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating segments","u":"/concepts/operating-segments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b375df04f1de963e470407a780131ceeaed124a3b2312028444b946addfa1d65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating stage costs","u":"/concepts/operating-stage-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af89639a2289c219156dd9a2ba31d6f093b5ec832c91abe758fdb0254396f5a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating support from adviser","u":"/concepts/operating-support-from-adviser/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8495d293c080d0695567436d87783d2bde606332b07af1b925a6a21b914474c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operating, investing, and financing classification","u":"/concepts/operating-investing-and-financing-classification/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94b54bf02c09ada03424c18e83216fa03a6988b4087cd40096131485d90f9380","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operation services","u":"/concepts/operation-services/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:488cae7ac8e352cd6c8aac1f8a5575b06504a79e616bd1cf555f500a5bd6c2e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"operator designation","u":"/concepts/operator-designation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c1df598784e69481c6e15d1d082b9c419353e4462df3c11ba6b9a91ec115f4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"option premium amortization","u":"/concepts/option-premium-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acad1d59a7e67f450b94b9766bef3800533528f348f8bb1e84b0e88cee3b6e3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"option to purchase results of r&d","u":"/concepts/option-to-purchase-results-of-r-d/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d613a9ab46d13ec6fd5a1b661a35b87a208bceb1854a0a02cca8b076a53f7f26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"optional expedients","u":"/concepts/optional-expedients/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc4e6e8c98ae06d925dd34fd43fc75cd769a0055439b748f53a7933865c2551a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"optional expedients and exceptions","u":"/concepts/optional-expedients-and-exceptions/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3207f6382421d3cd5abd6e44926493355e088f3e0eee09f0bed6cfffe7cf6f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ordinary income or loss","u":"/concepts/ordinary-income-or-loss/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25ba3181e7e48518d38406027692618abb7413875b6164e38c66a6f33b164819","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"organization costs","u":"/concepts/organization-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:490ccfddf6ab31ebc2f8ffe1c200adb57e706e87325d7fd4bf53b250c1f9276f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"other assets","u":"/concepts/other-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:684603a1a1ffac80bfb2240b9ac9f4c91683454e317d3a874d6e8c5163bc5e72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"other comprehensive income","u":"/concepts/other-comprehensive-income/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b082ee4d814f34fd72952455280ef03843b85ec10202b42cc094ac31925fdd71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"other expenses","u":"/concepts/other-expenses/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:387c2b39a61682784aebe8bed2d531c468a1b696b35edf7ff2fab4f031185c83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"other income","u":"/concepts/other-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50e5802421db6636797f1fe2755ed8372ad0be179c827963cd16ae0ebfa2850f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"other income outside topic 606","u":"/concepts/other-income-outside-topic-606/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7aa1d4c1958569d1b7f0374e1310a800b192f54e56abdf3e9f83981fa3deb241","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"other investments","u":"/concepts/other-investments/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbaae1269ddd69729a415a002e4b986a3ec366545cfd26f74e1e7e746fe2be78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"other items residual","u":"/concepts/other-items-residual/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:411203505b695af1debf6420492e02fb7b37fbe4b5d0b7b055c935f577db1443","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"other ownership interests","u":"/concepts/other-ownership-interests/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9349cc231eafb106c66af5e801fccc695be020b96ebabc4b66999c718497f7ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"other postemployment benefits","u":"/concepts/other-postemployment-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3438a11382ee82b370ba1b8cb32a538ab6bbac8ac834ffb2b7ee851d76c7a28e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"other postretirement benefit plan","u":"/concepts/other-postretirement-benefit-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6436b97a46c6a3818c7f35633813fdc52ed6a8bf874da9ff9f05a23ac5b7d86f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"other-than-temporary impairment","u":"/concepts/other-than-temporary-impairment/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcb29a59f83ce2ab63cd937ab50c19724f23eb8e6c5433c09aed146e0fde5076","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"outlet activity disclosure","u":"/concepts/outlet-activity-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7486b26bc091834685bdbe948faa0c105462629b93fd5852592983cae0b9d30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"outside basis difference","u":"/concepts/outside-basis-difference/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfea6bc118c59ee956dbee39214bc2beca51163ee5247a5093e055d0dcb1bc11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"over-time versus point-in-time recognition","u":"/concepts/over-time-versus-point-in-time-recognition/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49207ea3223abed36d3d3899a80f5f7e56dbf3f052c6169d2d97342c955635e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"overall deal arrangements","u":"/concepts/overall-deal-arrangements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd1352fe53379edc477b09fc3ed92a57d40d2e86470306ec005a43b796a087a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"overburden removal","u":"/concepts/overburden-removal/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8d14b0eed512fe9528f7791150af99d98d085217a7954673dfd47db4e472481","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"overhaul costs","u":"/concepts/overhaul-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2246ab1a8ecc138f82bfc24879b9a6e30b7734a4635668d52462626acc4f5778","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"overtake and makeup gas","u":"/concepts/overtake-and-makeup-gas/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fbfc86d2e5716f5ec6e41fb264de6e35275d9dd032db47870c4877b1c9714d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"owners association","u":"/concepts/owners-association/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e19db3d22c419b57a69cd9a327e7ea0d64c6bcf68df679dd55efc542f3d3fd23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ownership interest in an exchange","u":"/concepts/ownership-interest-in-an-exchange/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae762bf5c2bf8f48f369dbfec314108ac36b5d251c766631017557f587dd6199","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"packaging costs","u":"/concepts/packaging-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82d88b47aaabcbeab428e95d06e6f10caa139f763da384e169eba04cf155deb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"paid-in-kind dividends","u":"/concepts/paid-in-kind-dividends/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d464ae4bdb11839dcc9fcdff98f033d3dffcd6fcad35dc81b841ef7abb2a25d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participant individual account balances","u":"/concepts/participant-individual-account-balances/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:597616cead159158ae515001670b99941f9798309559e4b2968421a7d5fc9730","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participant loans","u":"/concepts/participant-loans/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:578e4ce372f4564d070dcdee81815ee9cf1cb9dc1e58037d737b6c7841e26beb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participant-directed investments","u":"/concepts/participant-directed-investments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6c3d6ef79323c16cf37e0a3df4ea7ae01a03a995e4dd1a655edc8727d0b8f40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participants' individual account balances","u":"/concepts/participants-individual-account-balances/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ddd265b9aae77d3df56f80e87878eae528c44d8bbd1ca34679d4fa1801019ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participating insurance contracts","u":"/concepts/participating-insurance-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b3e102733aedfb9de621f23ac2e551c9fea8f177ec227829d289ea09d38aec3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participating interest","u":"/concepts/participating-interest/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4eb9020c0a3a340fe1f9defe76010cffd45d8da0022b1646636d340d804f23d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participating life insurance contracts","u":"/concepts/participating-life-insurance-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9887cea9116118d1f39435cbe3e785ee4c9e17d915656adb6daf10faa832b7b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participating mortgage loan","u":"/concepts/participating-mortgage-loan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70b77c5618b578fa2da0f9a2059765f39e5c55190aae09d5bb95fb027920b6fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participating policyholders' funds liability","u":"/concepts/participating-policyholders-funds-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f0ce4bd723df81dc782a7f1f3e4ce0e3e820910dfc30d73645f5861262e85cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participation costs","u":"/concepts/participation-costs/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df5bdee00c7650dccf54373fc0001609088f67a2b84f06d2761bc89e7b135388","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participation costs and exploitation costs","u":"/concepts/participation-costs-and-exploitation-costs/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26fd31a1d2a75de7d90b028a8230be4d4683e4ae25d3c0e3d9d5f74c99590259","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participation in results of operations","u":"/concepts/participation-in-results-of-operations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6943125297ef3bd9843a7cd2ef96c5144b1e2a79fc0833450da574f2e530b22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"participation liability","u":"/concepts/participation-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49fe88d1ad62db07f605ca331e893650a479ed5edc62749c19954923874a07c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"partnership interests","u":"/concepts/partnership-interests/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cad47af67bdb4af6e1b065c038b87bc18cf58da4362cd3d1ea4c14ef8d131a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pass-through of investment performance","u":"/concepts/pass-through-of-investment-performance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5057c7db1e00a3ab95a4870c5e16b146af7b69144f2d9f7ef9db91f81b8f7f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"passenger ticket sales","u":"/concepts/passenger-ticket-sales/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdf8ab84fef04f40fe5613d0104043e6ce45977a070b77946a609e0c89da1e9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"patient service revenue","u":"/concepts/patient-service-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ce93994c5871806c067e241d49fae8dc5ecada492117a28b36d1b3601846184","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"patron","u":"/concepts/patron/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad899a291e282e63cdd82c670bf39044f05c95b886f5b3ef594609fdee941a8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"patronage basis","u":"/concepts/patronage-basis/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27e43c5338dcc8e5f54c66baa0a1f440ea8997fcd6e5b49ad6e7d1200c62db53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"patronage distributions","u":"/concepts/patronage-distributions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de02b6f5dcca497592efcc80e6a30e915df24dd3e182b54171dea5598f15951c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"patronage earnings","u":"/concepts/patronage-earnings/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8262489e095fa3fb2135f9f7e1990e82cc7b724d996e719d60946b7621d0f33a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"patronage refund","u":"/concepts/patronage-refund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f214705b88eb3870ce3398a0f17f8e9cf0a493b74e5eefe185e9985dd9a2ad6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"patronage source earnings","u":"/concepts/patronage-source-earnings/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bade792a55a4d02b82c7887a28f953b3c9fa009d82e8a5280801cd779d8e0c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"patrons","u":"/concepts/patrons/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa5877520abdf577392530d3446aff256774c56c795fafde57780ef5e4d44c5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"patrons and patronage basis","u":"/concepts/patrons-and-patronage-basis/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5150373a4ff43b66257f33a22eee92b1d7b85c707a8de53fe30be1024a2089b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"payment-in-kind bonds","u":"/concepts/payment-in-kind-bonds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f243027ae561f7dc47534f884ea97a0b4752e326eb5d84be831a1b6d28bef90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"payments by affiliates","u":"/concepts/payments-by-affiliates/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dcec6158ce8924c84e71afc23db902d0704ce91e161b3941d34908c1d99c7e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"payments by affiliates and credit enhancements","u":"/concepts/payments-by-affiliates-and-credit-enhancements/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c0e6f54ffed51f587b26b8a39f970a352a9aa9b141d8a4d31b3dc3b5efdb0ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"payments to physicians for future services","u":"/concepts/payments-to-physicians-for-future-services/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:083deda439772ab1c16c9b095f601f91085b4be78ebfd59a13d832bf9e1fc948","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pbgc guarantee","u":"/concepts/pbgc-guarantee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79369029ef3fa8a825e78d86be921a97e542241952148b492ab5fa097c4d6d9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pending or threatened litigation","u":"/concepts/pending-or-threatened-litigation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7e2f40fb75eecebdde9eb925b4e78ad37d6973932bc04347b459d4998b15360","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pension protection act zone status","u":"/concepts/pension-protection-act-zone-status/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f1b017cc966d71bfddd82ba50cd87c3c6b8c6ad1115b9c81d8c61192b2d5fe1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"per-unit retains","u":"/concepts/per-unit-retains/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fd1629f0f5f573a76051a5d079749ca0e127139df35a20dc998c04cb1140522","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"percentage-of-completion","u":"/concepts/percentage-of-completion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8be72882b1921bcf53adbace33b40075c422c4a1d6df80deb6fbcad168a9921b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"percentage-of-completion method","u":"/concepts/percentage-of-completion-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ecc008e66bebc16fbfead7d24218ffd6cbb47d40d12d0f1db9e59bf7a1e374d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"percentage-of-taxable-income bad-debt deduction","u":"/concepts/percentage-of-taxable-income-bad-debt-deduction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:330e4c0be9964feff1b4b9bb1f78d4ea09b2c04e83cc50272148559f125980fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"performance commitment","u":"/concepts/performance-commitment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e9f3d0dc6e8cdb4c3a4bfef694ec126d9043fb251a5311957d79c0f639d77bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"performance fees","u":"/concepts/performance-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85e10557f4c2e7312221af5e830ef4556f636bd7c52321845f9c6dc475f39acb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"performance indicator","u":"/concepts/performance-indicator/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66d61e39e7b724e6e75a6ce078f3920391a6be333f4ca045e39067851be00ee0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"performance obligation","u":"/concepts/performance-obligation/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e25b2038c371f46ea87e208bf6323163316fb240ef874cfb0cbb72e220f0e49d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"performance obligation identification","u":"/concepts/performance-obligation-identification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d0e195dce6d2aef486cd6eedffb0b3ea69ee6f39152ca46642bc4548bacffa7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"performance obligation level policy election","u":"/concepts/performance-obligation-level-policy-election/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c23031f8cab8e34f532460841928417a3263abbad677fd211c1d06d701ed3122","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"performance, market, and service conditions","u":"/concepts/performance-market-and-service-conditions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9253971a0b7b21ef8726764e5e2d35d7afb2c0b09daacf0c5ed45907cfbcdb48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"performance, service, and market conditions","u":"/concepts/performance-service-and-market-conditions/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26b14b487494fe8e8eb69cb25e6b1a4d419c268857238db49e9a12c617ef749e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"period benefited","u":"/concepts/period-benefited/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:085bdc86d62b146c8c851205eab3dc84ed6daefcdef9e87eeebfe119be135f53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"period cost","u":"/concepts/period-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43cf4f2a144d74a4cba11edf658585a75ad60dd809faa98d43da04cb65a65b39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"period costs","u":"/concepts/period-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ed129a000223c6fc4dcab11c6251579c7154c829e3c7412a3b81e3faf481cf6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"periodic assessments","u":"/concepts/periodic-assessments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c7fbe720bb79699809e78cc3c94b080efc44b93e06cf243889a8c68e81c04f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"periodic assessments of owners","u":"/concepts/periodic-assessments-of-owners/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8585538b07900a987103a63ec70b76abec5d1964ac80bc7eed3a8612655fe44c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"permanent investor","u":"/concepts/permanent-investor/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38e2b714d355b8f492750733de4f1b53dc2c59da37f74315c66b7321be8fe7f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"permanent investors","u":"/concepts/permanent-investors/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63ee41b7500ee29f5756c23258d376b412d9b59612343751bc8cf3fc24396afa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"permanent land development","u":"/concepts/permanent-land-development/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e690b0f78e0e1a845db93bb9da1d8a72d089acc55e065a34e6f80571962d79a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"permitted statutory accounting practices","u":"/concepts/permitted-statutory-accounting-practices/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a4a2710a781d854617c9c98864058b0cf49cf2ea30173d806e1f3b688424b73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"personal financial statements","u":"/concepts/personal-financial-statements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b9e40d46ece8d79d8eb7df8f14adddb5a43b43490f51763a4602b60b14168f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pervasive scope","u":"/concepts/pervasive-scope/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62ddd93ff8ef9bb441f15fa51188d034b191a997fdd22f9c8d93960a84592841","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"phase-in plan","u":"/concepts/phase-in-plan/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1c91139704af45be3fc0c0f3b90c8e6df421e04d42b0842fbb05826d4faa86a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"phased-out tax credits","u":"/concepts/phased-out-tax-credits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8bda6a7ccf8f52e9d0b7da0d24823fd393f24f6bae8b96fb64439893a6a88fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"physical inventory","u":"/concepts/physical-inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e7f29a84c0551341ebe1a3d69e359aeefcd3da63176089cbfcd5d217d431e26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"physical media inventory","u":"/concepts/physical-media-inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da9931639e3bc7471ad3472cef3776dfcdf5ac23f5d37e1fcee9b55539ec9f20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"physically settled forward purchase contract","u":"/concepts/physically-settled-forward-purchase-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27960e6910753d45092fb59fb2429e7609420ce94fabbeaed8ce2950c740e029","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"physician practice management","u":"/concepts/physician-practice-management/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6c0db238a2f3bb78ef5ab304209412b2d6f955eb6c3082304899625dc87a303","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"physician recruitment agreement","u":"/concepts/physician-recruitment-agreement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a889a027ab5b0a293e8f38ae92a9cabfa634901effd9be52fcd0e0e117009301","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pilot plant","u":"/concepts/pilot-plant/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bc9785916612f65eaf8d81a299b1e0549df2b4a93f3f45900771b12124f9196","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pipeline advances","u":"/concepts/pipeline-advances/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e20b6b59c1ad33b0d11a5a6e5660a30c60a0b8367c4b519dec6bb86c0ae2ce36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"placed-in-service release of restrictions","u":"/concepts/placed-in-service-release-of-restrictions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbaa524a4ec95b769f4bbbb7fd0af457ad28b9f48f1473123359410e5f01393c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"placeholder paragraphs","u":"/concepts/placeholder-paragraphs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b0c2a34a5b48beb661577c00473d9b8ba9ce1266a67189ed4faec6b490621b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan accounting","u":"/concepts/plan-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42b29fe5f6e935ab81beaa68d640950656c1c61186db031240732509acdb9fc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan assets","u":"/concepts/plan-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdcb1500bd0e18217a1a40b06f9dbaa6d0242a31c7731a7d265f697a0df64dbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan assets fair value hierarchy","u":"/concepts/plan-assets-fair-value-hierarchy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:032aacbb5055526f248d0a7bd44fd1594ccc46e89fa4fbf444cb932ffeb0dfdc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan confirmation date","u":"/concepts/plan-confirmation-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53e8627084a697250d4955b3f48f6b70f029a2732b3da73139e6f8736977ac47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan financial statements","u":"/concepts/plan-financial-statements/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a90fb0fb6ad3d1c309f936c325ba2ccc26ed25904ffc9e27c52f7dc889d9c94","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan for liquidation","u":"/concepts/plan-for-liquidation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcbd35114c37aa4df94af5acdf86b2aef2a8ea9c3904e091363bed3fef856019","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan investments","u":"/concepts/plan-investments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b648b7153549ddef600b30390c68d0c9448a933c9561dff5eecebc3dd8ed8cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan investments at fair value","u":"/concepts/plan-investments-at-fair-value/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28c3212b3ce6fb8cd62ceb1666a8338d44344695a004047e24ecdc9f27a1fced","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan liabilities","u":"/concepts/plan-liabilities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c048e69cc51caccf9827aec0c9cc9ee29fe4e058f1b90264f458950625c67d50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan of reorganization confirmation","u":"/concepts/plan-of-reorganization-confirmation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:839d6e7aeb564ff3992b71aa21918ba6b3e5a8f366d5fcbcf3b7d6b9945e5504","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan termination","u":"/concepts/plan-termination/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe7ce958e70476f0307d5123a80b1905ab0b93db0f3944e089d6f6ebdf9e566d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan termination priority","u":"/concepts/plan-termination-priority/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08b5d8a85ec61f494bfc846e4c36eb1e411569ebe988e64c44499e7ca58ab00d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan versus employer accounting","u":"/concepts/plan-versus-employer-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1781e24d8b3a3b7af1b6f59db532ade109b4f6efc86a32662c5a714ae864064","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plan-level financial statements","u":"/concepts/plan-level-financial-statements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b127703d2fa3bc667b5ca44425b6573773843c114087401153ff91aa59ba721","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"planned contractual benefit","u":"/concepts/planned-contractual-benefit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da6102a0914595350797f07ffc0b6bb2b776419727aca447508a581efb1733ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"planned major maintenance","u":"/concepts/planned-major-maintenance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:412d87b665a6dd219e0cb2d68e8403a82d0dba36280681281fd3c1a5b84c6263","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"planned major maintenance activities","u":"/concepts/planned-major-maintenance-activities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b99c54fb9fe4ef08b562523cafdb9b3ce4eddfc23dd6801bf210c3cb774bda58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"planning stage costs","u":"/concepts/planning-stage-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cac6c8f6c8905fc2449b570c04cbf2a700fe8d887da6a2ecfd43d9c03d7ece4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"plant abandonment","u":"/concepts/plant-abandonment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a601b93d4fe637ac4d5a002ac50c4c1508b7f850d24ddb51cebc2ab2ff06d78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pledged collateral disclosure","u":"/concepts/pledged-collateral-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abb0c97e1272af0fbda389f5353e7c7c37e7f0eae24a3bab975a1d4de2715601","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"point-in-time revenue recognition","u":"/concepts/point-in-time-revenue-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8672d6b5f9502329089fe19f7869fa2f62e77d206c9c900a2229fa0d4d5a5776","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"policy election by tax credit program","u":"/concepts/policy-election-by-tax-credit-program/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f36f5c3fc85af0ee4d6e6452d639f20b34b892de75952c684100ede1bda00939","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"policyholder benefits","u":"/concepts/policyholder-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7612f2aa7a6bb7f779f7e79a1999b732b70d9e079af6dc6a0bdd3c72ab6634ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"policyholder dividend obligation","u":"/concepts/policyholder-dividend-obligation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fc3245b72568e595c79fa5756d516790f3d3ddf49f13fe0ff893b03a27bb3bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"policyholder dividends","u":"/concepts/policyholder-dividends/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59de607f7ca861c984e15d99dcd5b68b4925137471d1aaf5412bf62e988f6fdd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"policyholder liability","u":"/concepts/policyholder-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da6e9a289a9506f730483cca47db2eb95e283ccac58b074b9c247ce773ee9fed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"policyholders' surplus","u":"/concepts/policyholders-surplus/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca04a247f68cff6c69ff41a0b944ec51b2549ad6b8b8663cf52f7da8f41d3234","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pooled income fund","u":"/concepts/pooled-income-fund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb200ff1efc483c6d8fa356b7858769e151e29d17582d5e18caac4ee61b2dd42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pooling by similar risk characteristics","u":"/concepts/pooling-by-similar-risk-characteristics/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b61c5802bbfedb9475d4bb30ce3684c44f21a23db145d2f51b3c2ec63a5a70f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pooling cooperative","u":"/concepts/pooling-cooperative/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc6cffb8547946a13241887636728fa5777fa408c203e2b3a8145e25097cd33f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"portfolio layer method","u":"/concepts/portfolio-layer-method/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f4c8913ee2ea7c179823f700a976a01d430846a4f64bec2787ac854aac79a3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"portion of a cable system","u":"/concepts/portion-of-a-cable-system/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a47b8de1dd3ecd736d4c029a4dda3fad834e6e23ee4386585dfab60b2275e7e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"positive intent and ability","u":"/concepts/positive-intent-and-ability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75eb2b3fe2636c2eb8ccca235742293b909388380188d3ab1cd13a04ca91e275","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"positive intent and ability to hold to maturity","u":"/concepts/positive-intent-and-ability-to-hold-to-maturity/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7056b5d7ca28f531d45a8e433b2d6d303892b95deccc80483646ea8874b0fe6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"post-october loss deferral","u":"/concepts/post-october-loss-deferral/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffc1c7c829046499764da401a80a2bc886c3ad5b49f0112cc6968cc8ab1d258d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"postemployment benefits","u":"/concepts/postemployment-benefits/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adbde346d6dc5c68bc8e5ea793b357be1f37fa5a9aaec9614df75c5e50d75eab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"postretirement and postemployment benefit obligations","u":"/concepts/postretirement-and-postemployment-benefit-obligations/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0bcf32bc403a7cd372c2066c3eb3efda880b81935d6db2dee93aaffbe02a456","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"postretirement benefit costs","u":"/concepts/postretirement-benefit-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4d3cd24455894ef8e49485b91bc2b5ca855048eec58a5b920491caac9a546b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"postretirement benefit obligation","u":"/concepts/postretirement-benefit-obligation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:617d4df12390ef56810327ba7e4f707b6faf70444ce4c1b64870e2740ab056ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"postretirement health benefits","u":"/concepts/postretirement-health-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d13f7873efd6d9325dc72a7af979d8de4eae970e63d9aac2f1ff2f495304d72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"postretirement health care accounts","u":"/concepts/postretirement-health-care-accounts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1489a267176383d1a2269930bbfd4f7b35b5bcaa16650854775c07851c0de4cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"potentially responsible party","u":"/concepts/potentially-responsible-party/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d099209795ecf85cb5f72923208447320090dacc49e0247e422674d6424b2f6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"potentially responsible party allocable share","u":"/concepts/potentially-responsible-party-allocable-share/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3060609e0148a9bad2d4b1a2590e12be1a449d739955dfbfb98795e4bc852877","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"power to direct significant activities","u":"/concepts/power-to-direct-significant-activities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7d3f3063081f695a08dcef739d3d7c9927575b1732b1adb2e2843b8311e87a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"practical expedient","u":"/concepts/practical-expedient/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccd3948c28539f800119ac22bc5fd245257abcf62428631c8df6a9feb6b2ad48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"practical expedient one year or less","u":"/concepts/practical-expedient-one-year-or-less/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2482a313a1d9509d8811550821a425e60ddde71f0e32d88b1a50f4e45b7c502a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pre-opening services","u":"/concepts/pre-opening-services/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32d785b6b71484fdc4cdbbfa154903c8c53d83739ee636effd8de9743420bc1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"preacquisition costs","u":"/concepts/preacquisition-costs/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ef9b819f7fdb72c5ceb0253e51e465338a392f6f198a10ef49a3a06b6d0cecd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"precombination vesting","u":"/concepts/precombination-vesting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdd598d1bdfa9b559aa677701702f1c2b0463ca4f9f3aa238e43b91adf03c1a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"precontract costs","u":"/concepts/precontract-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0578a22ed57919dac1f5f4249bf6a726844b1483faa6f1257d2407996c29ed8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"predominance assessment","u":"/concepts/predominance-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c40bd53a99678a31abbdbda590cd2243d55ea90c1410a8b419c4fa7e0e56e6db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"predominance principle","u":"/concepts/predominance-principle/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e17ac00a866f849c720c42f30b3bc1641d4c4182c841eefba87a24c60ec70b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"predominance test for multiple-class cash flows","u":"/concepts/predominance-test-for-multiple-class-cash-flows/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8b162c88a8cafa2dbd56f4475b7aa157cf394e78133774457e81c0ca5af60d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"predominant monetization strategy","u":"/concepts/predominant-monetization-strategy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75ea3462aa2e676e0d0ce2fcafcc96117c1ea8588868d6953fc24b7a730b702a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"predominant monetization strategy and film groups","u":"/concepts/predominant-monetization-strategy-and-film-groups/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76bc216b5b1e9bcdcf577eba24a5e6dd0b78e1e02715488c602fff2f2f3b197a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"predominant use classification","u":"/concepts/predominant-use-classification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fe5c7d4c46e55c3663b2f9a6c94dbb84d65871609f3925993f218fa7360df8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"preexisting relationship settlement","u":"/concepts/preexisting-relationship-settlement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f79b9b36a45d08442f0cf6047636e45025bada53eda56de7932d7ffa682623e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"preferability","u":"/concepts/preferability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a5af13be92a0d95db94345e9cab3ee59467ef8ccd4a33f8c199933b8a298815","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"preferability justification","u":"/concepts/preferability-justification/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bf8c8750fe439714baf1d838d909f978a94448094d6ae0524ce9df6fec139a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"preliminary project stage","u":"/concepts/preliminary-project-stage/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adcbce5b245b8cf999878fa21f4f81b98c8ee92662293f0e6adc33542d788613","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prematurity period","u":"/concepts/prematurity-period/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c808441db5631fed84bda3024e05c4e9f3d3fc52a77e229ab326a3effd93e0db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prematurity period concept","u":"/concepts/prematurity-period-concept/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20fb194f2164a73e24a6fe68fc253e18591b115debea0f55c7d49f231888bc0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"premises and equipment","u":"/concepts/premises-and-equipment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6564abd71e4c84e2e2bd9f0b00ae69e25e8af4567cb3f2da4bf7f01b7e556b02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"premium deficiency","u":"/concepts/premium-deficiency/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:821df2eb03845780287f6e9d38141bab1208d9ad8fcb6ce0c2d35f291fc7e395","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"premium deficiency and loss recognition","u":"/concepts/premium-deficiency-and-loss-recognition/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a66cbd3cd7509acb34bd5e8dc8281422d8163e9e6c47c1a46e6ab3fa1db58867","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"premium deficit","u":"/concepts/premium-deficit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1affd83a067ce17b04901a720abb3fa6d55a932a9940f19d30a1cbde5758d1a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"premium receivable","u":"/concepts/premium-receivable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbd48de2cf0c12cc8a7ca2f025e4f5e2e3ff50f3d634fc26d381e630cb443708","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"premium revenue recognition","u":"/concepts/premium-revenue-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4599f6601bc01e9b4b2f4b9e955d2bd55755ce1ce958e0a9f2a818f681ecc7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"premium stabilization reserve","u":"/concepts/premium-stabilization-reserve/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55b2a3ea71b027f5166b86a209a723798fa95f59a8cec2692a268d0502c72bb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"premium tax offset","u":"/concepts/premium-tax-offset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2686842cbb70e26f403ab2e7e71522174c49de0f4f5b8b832d55b4c7f50df1f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"premium-paying period accrual","u":"/concepts/premium-paying-period-accrual/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31460ff63b3f71fbb54ad7c63924b06d95a02a3590e53f33e62ba8189a99d7e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"preopening costs","u":"/concepts/preopening-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d172ad7ff46a567e2f3cd59124517b53e005005f2eda043a0a7f9027d22bcf0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"preoperating costs","u":"/concepts/preoperating-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58ea9197b7126652cde887ce546fe1c66d1bae7ef47c45e6946957ecf9e7e2de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prepaid expenses","u":"/concepts/prepaid-expenses/","x":"16 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd646cf523df5547820eb08aa4497f1744e2cc02798b545ec34ffa3f41478e76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prepaid health care contract losses","u":"/concepts/prepaid-health-care-contract-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:234a036ec19ae161bff9b22af33de79e16230b28781fbc45798d4fa0d6647331","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prepaid health care services","u":"/concepts/prepaid-health-care-services/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18fc63d09a58b0f782ebac951d1eb048fb80ffcf4f7034da6fa7a2c27086eceb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prepaid reinsurance premiums","u":"/concepts/prepaid-reinsurance-premiums/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ec69d7612cd1094cc7d0db7d7f5fe7638889af2b39eeaaee13b156c02cd72d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prepaid stored-value products","u":"/concepts/prepaid-stored-value-products/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f07f795853f95c57fd837978ecc2e1b5e0c907605eb3275609807b666f1b4e9d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prepaid supplies","u":"/concepts/prepaid-supplies/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12a4abf25bfe824bc91a7989f69d24295402157eed7f51abb8ad650d776d2182","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prepayment assumptions","u":"/concepts/prepayment-assumptions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:086e5f1145cbb26e741520d2f362b36521c1feafea6a50a45d1bc985c5cf9c1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"preproduction costs","u":"/concepts/preproduction-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12bb7de0bd6cfe1ab50fa63b4cdf14c408bb88912941e01fd3cdf750efa2630e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"preproduction design and development costs","u":"/concepts/preproduction-design-and-development-costs/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:542b208a26dfc8023a89deaf7436e38d591e0647cf7a99124cb97d3dfc662211","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prescribed statutory accounting practices","u":"/concepts/prescribed-statutory-accounting-practices/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83003c0404ca6843e67f54faaf922b67425c4d49afd6bb2bc84a2d13910efbc6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"present fairly in accordance with gaap","u":"/concepts/present-fairly-in-accordance-with-gaap/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:482ce00341cffad6bb7f01fac4a0bebcf7d4ae63b6c66b3077c78c14393596ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"present value discount","u":"/concepts/present-value-discount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd67d70a4f586e9d5b575e9d3b4c040ace47fcbe56a259b0421919cf28f9ae24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"present value measurement","u":"/concepts/present-value-measurement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c88b60b626f1f123488c068af022d4d732615b4cac5e049b90e6dd53efb05a40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"present value measurement and optional discounting","u":"/concepts/present-value-measurement-and-optional-discounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e0dbbf2790da7e651a47870aad86369e2a375b6ae4bbd97bd436cd2053cff16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"present value of consideration","u":"/concepts/present-value-of-consideration/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f50948e265b5e3125cbe6fc36a1e81d98a6a4cf6cf8ff2874c6ce3b991f6a5b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"present value of expected cash flows","u":"/concepts/present-value-of-expected-cash-flows/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48a12bc87a28411622882ceaf1e6f58ce29d7ca6debe7fefebbc86f24dc010f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"present value of future net cash flows","u":"/concepts/present-value-of-future-net-cash-flows/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcb2da923fe2984c59b8c9cf826d4cef1e036b00d5052671e60bb8ce19827dad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"present value of future profits","u":"/concepts/present-value-of-future-profits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f73f6abd09c8c533be2044f593e6c46c6a0d87d7e7c4d9fd6f36134d0ab0096e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"present value of net future servicing income","u":"/concepts/present-value-of-net-future-servicing-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4eedb4f554335d15e8a2ce694764398aefc7a06efc276a94475b1373f09dd76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"presentation of discount, premium, and debt issuance costs","u":"/concepts/presentation-of-discount-premium-and-debt-issuance-costs/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7768c6e5989f6c97ed15d0c9d9f16672c78ef1252bfe935f9e8d80539483759","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"presentation requirements","u":"/concepts/presentation-requirements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db01ea27153588dad5d96d1157268176ccf04de0022435cef9008586601af3b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"presumption of general partner control","u":"/concepts/presumption-of-general-partner-control/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7371e5682fbf5ca9e3ba2b643c22b6f07a5fadc0c5324a500b3288e9af778d96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"previously unrecognized assets","u":"/concepts/previously-unrecognized-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06e9b8af9747bc4998d50da8adb65ad2670fa3716def618d8ac2408f1273333a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"price adjustment theory","u":"/concepts/price-adjustment-theory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:326e4666e2f2d9be00820afabbc5c4ed2aaf4baeb83366b91bfa85704d5d5764","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"price-level restatement","u":"/concepts/price-level-restatement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b4ad16e06ddd1b91e9b7c282a94334657838da642c96490d5867f545e5bea11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"primary asset","u":"/concepts/primary-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45d17e3a124d201fb999837732104f78b057d71c112c7f9576f1d513ea849df0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"primary beneficiary","u":"/concepts/primary-beneficiary/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d6bac173b473d6283b46d13cee419820334d70f9be44b479738b96e842dfdfc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prime contractor and subcontractor","u":"/concepts/prime-contractor-and-subcontractor/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e0244c38e4476be0d0c3298c2729b8e1937469fa026f016011cd4754826afb4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"principal market","u":"/concepts/principal-market/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2adbc21c2e09f4693c4b69c1349136c2f291978843198c7b5c9061123b15c9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"principal market and most advantageous market","u":"/concepts/principal-market-and-most-advantageous-market/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c738614cd16043bf4404965cae729e13144aa57d04efb7669a48a2554f0913d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"principal owners and management","u":"/concepts/principal-owners-and-management/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c17ae51f0c04be9dac005824d6e380f34990b4ce9273ee01d75ccf186387ac96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"principal versus agent","u":"/concepts/principal-versus-agent/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dd78a6d9794c6be1825dca91d1e31a3dd3e344c3d5cd9031d6c43867669c4eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"principal versus agent (gross versus net)","u":"/concepts/principal-versus-agent-gross-versus-net/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e92b8b1f30afe28a3cd678b7bd7ef1889a429b39b4c6e451d2b80996ccd75847","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prior period adjustment","u":"/concepts/prior-period-adjustment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0852ff2d44fb6b749fad790fd4294170442081e8b51b1650da5881cb5a31434a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prior service cost","u":"/concepts/prior-service-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4aa0b994b8a3ba54adf5ce2e2620de5859c56daafb164c80e4d1b5ba0ffcbf96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prior service cost and transition obligation","u":"/concepts/prior-service-cost-and-transition-obligation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9de5fb54e7277f2b1ae058d451f4a279b51c8ae2756e39704e113e54d5978d6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prior service cost and transition obligation in aoci","u":"/concepts/prior-service-cost-and-transition-obligation-in-aoci/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:555459a06250c292098627586312ab301150e58561d3f4413d9de921cd4766a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prior service cost or credit","u":"/concepts/prior-service-cost-or-credit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:512cf2a66bb725ea0ae8a5911da0d3248b9c12ae8bd87f33942b4cf7866d8d5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"private company accounting alternative","u":"/concepts/private-company-accounting-alternative/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f15373159fdbe8899d36eb06df717086201fda545699a110074f5868ce6bffad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"private company goodwill amortization alternative","u":"/concepts/private-company-goodwill-amortization-alternative/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:231172e4cdca875eeaad486674a68a195f14f26fd0e507bb8b520bb97bf7a439","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"private households vs. commercial users","u":"/concepts/private-households-vs-commercial-users/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0e90814436a3d84f094d632633c5bc6c32abb24c3ae2cacbd6492faf4dd5c1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pro forma financial data","u":"/concepts/pro-forma-financial-data/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b6a14a63bbb9565d7af85fdf09fb7103262afdff5546fa2354271b46f773d01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pro rata consolidation","u":"/concepts/pro-rata-consolidation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3dc59659f199e201afbc3cf2bc55622efe16814bf4cf78ea4e5d2d130aaf61b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pro rata gross presentation","u":"/concepts/pro-rata-gross-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:840387eb0402e89dd744eaf8a9b8754b914272828d5c61c61933fe58be640d79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable","u":"/concepts/probable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25f54cfb89a3e30dad8cbed515933cfa558d73a5188cdcac6446382426116982","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable and reasonably estimable","u":"/concepts/probable-and-reasonably-estimable/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38cb2964c6a728ac27c3594f30d8f4248f196bd513823b37cc6ec8e6367282bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable and reasonably estimable accrual","u":"/concepts/probable-and-reasonably-estimable-accrual/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bebe3412a343fa7d4900cbefb2773066e5abeb2292a500333bde3f0d8ae74544","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable compliance with conditions","u":"/concepts/probable-compliance-with-conditions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70299a92ce82d09622188e9fc34c417700b98a042a56d7e29febbab99c1642fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable future increased revenue","u":"/concepts/probable-future-increased-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a60262a48ed8ec6318202be8ef502aec50efd3fcbb8c8d8ce44320dc082a3f48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable future rate recovery","u":"/concepts/probable-future-rate-recovery/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a39339b89a712c4485637c7c78212780cf6241850fb196c9865e7f217ae00c7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable inclusion in allowable costs","u":"/concepts/probable-inclusion-in-allowable-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d124365b24d579df076f0e25c7bbe45141a363bfbdeabd3c9f65d5fd350520b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable of recovery","u":"/concepts/probable-of-recovery/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09e3dae1408b16fef208bdae2a2c199045fb5510f96847e73cabb2b455107e2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable recognition threshold","u":"/concepts/probable-recognition-threshold/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec5fa73c2b48badfb087b1c8f73af903e764402186574f05867e0a6fa717afe3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable sacrifice of assets","u":"/concepts/probable-sacrifice-of-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2e3571d233c8c7e0818f961a8006e2b4b3d7b7e519376a6da5ee90b51929ccd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable use assessment","u":"/concepts/probable-use-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e2b1a998aa5cc15353967abc3933d735b12fee62e2bc5c5313b3aae349d077d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable use recognition threshold","u":"/concepts/probable-use-recognition-threshold/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:319220a85483fa35b305e1795540a81a2e383fcdcd8f965605f4e820ae62ba1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable, reasonably possible, remote","u":"/concepts/probable-reasonably-possible-remote/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:781695075c83e4349f55da1c389710dae8fff259b80eadd15f908ba5685fbd7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"probable-to-complete recognition threshold","u":"/concepts/probable-to-complete-recognition-threshold/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:945be245247098907bbbc8e06d0eba88d86d77fec8f941201b4a0a8d9a0dc87d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"proceeds and gain or loss on sale","u":"/concepts/proceeds-and-gain-or-loss-on-sale/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dc54ef9e4fb04631b3f951107381edb0601d2a1b9a188f6060f055a04e5da27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"procurement statutes and regulations","u":"/concepts/procurement-statutes-and-regulations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c34a2d0be405ef633a81c5d1ca484531fd6b5dc44214b943124c849ae8ae6f22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"producers and distributors","u":"/concepts/producers-and-distributors/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e9005b24d60491fd3af6bd379595eee9699f1b96becf2d95e27fcc76c8480b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"product enhancement","u":"/concepts/product-enhancement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dc80e452d4d2f8b06d342428cfe7e6d572ef867baffae49d3d2eaef34b70aa7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"product financing arrangement","u":"/concepts/product-financing-arrangement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2083821bcdd74c630b73777daa45a1983ede00f4fb02d963522cf5ce40c2c6c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"product maintenance contract","u":"/concepts/product-maintenance-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:369ddb5d633cb1923bb0deec96ea563267ec3e23aaeb0c655a78c2ea0b8128f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"product master","u":"/concepts/product-master/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c1c265d651363c28d1e7cc035612e87db12e7cb6fa0a93c3a0e88375009776e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"product masters","u":"/concepts/product-masters/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:810885739cdb612f80973cfc847d6d6ba68421530dc750f92d9714216a291337","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"product revenue recognition","u":"/concepts/product-revenue-recognition/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfa4c94134b4baa446fd59a7da1f89df1875ffc5d49f6741c0dd4a6d9151a156","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"product warranty","u":"/concepts/product-warranty/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef60e117fbfce35d2ffc7afe46f83cb457c95397e5832e8b08970c9c4377ab79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"product warranty liability rollforward","u":"/concepts/product-warranty-liability-rollforward/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a64fd3836745ea4c24be4e3968c4040b62a91a77637a9204b89ad806152e35d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"production overhead","u":"/concepts/production-overhead/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19ed3536650d27350036f10c3c46ed302a1f0a87dc11d84a30a6a513cbbde63f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"production payment","u":"/concepts/production-payment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:974201e6cdd4e5671606cd5d17d8c6f5f1c2353627b663c8d55f1ee9353020fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"production phase","u":"/concepts/production-phase/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5edbe44b985bb7062f667976d20592974504e418358ef6423df7214f7434eab1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"production versus communication costs","u":"/concepts/production-versus-communication-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6657341ed45183d223c3d0985311f8c1c9f0c294b04cca63eccfaa1c40794bad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"productive activities relating to real property","u":"/concepts/productive-activities-relating-to-real-property/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e949b47752e3619e8b408f57fcc51fda9b38665e80ef57b569b1fa7687282bab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"productive asset","u":"/concepts/productive-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85626817746b5c468d27807e1829cd44d96729feb0a8a3920b6a6101bfd9d083","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"profit recognition","u":"/concepts/profit-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83fadc666085beebfffebb101cf33060ff0216e4b2c2870ea6e469728f0e2f3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"program accounting","u":"/concepts/program-accounting/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:517bdd354249d96fbf3bef6261a6726a593d8f668691fe1d1091db78822dad9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"program license agreement","u":"/concepts/program-license-agreement/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a24d765294b95df7519f3dd0d73797f7befe5c595481cff7047f46e23c8da77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"program license rights","u":"/concepts/program-license-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1700a46127819a3012b61ce70a6e899048b4b930eed8e73d310141a6bad30e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"program material","u":"/concepts/program-material/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9d919c7d34f1706fa2806d8d776da51ec1b4f7a005bb5eb15d04298a0bccee1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"program material (film) rights","u":"/concepts/program-material-film-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:410b5266e3382c1d7ea0dd0b88dda5840df6b151c1f6d047c6dbfe034c582927","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"program material rights","u":"/concepts/program-material-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:235b321496c8c0ed1a7066922c87450edab4d6d3acac1c46585fdf625bd9ad31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"program rights","u":"/concepts/program-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:849cbb7766ad7f950eb4712de8e41c90191f1e2a0b19b8bf50ac6a72c6fa255f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"program services","u":"/concepts/program-services/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7500793ab6aefe332afdeb14af9cbe52adae86c4a0b456122cd1b9b13fd54e11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"programming costs","u":"/concepts/programming-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b76af498db3cd9965713f3c33c0ad6b57110d21f0d978c58e091b2a1ef0a0d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"progress payments","u":"/concepts/progress-payments/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ead927cc6a9bc88fb7892d64e63bd627aa18db123b72ca6993a1f15fe845b0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"progress payments as financing","u":"/concepts/progress-payments-as-financing/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:171c25e0c05947e663be3e13b278480bb5c59daf2d685af1b90a6961239d8809","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"progress payments netted against contract costs","u":"/concepts/progress-payments-netted-against-contract-costs/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6233712cddf9e2d32cf391c01855f5d15da5eac0920d168f54c44ec555ca6bfb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"progressive jackpot","u":"/concepts/progressive-jackpot/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f323322678167b859975bded254da6a44c3f6fb3a15391700e64680e7f3131ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"progressive slot jackpots","u":"/concepts/progressive-slot-jackpots/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1660e8517de6632e60e73adb61b93cb07dc6c219f45f63cff1a802d04b24c97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prohibition on analogy","u":"/concepts/prohibition-on-analogy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6dc02efb09b1be0b4a2230d893896c0c004c5310f6908c63fe136495652ecd4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"project and phase delineation","u":"/concepts/project-and-phase-delineation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40a6a45f404a16806d8e4669fb01d0237395f56c8115ef0ca7041334b75d8277","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"project phase accounting","u":"/concepts/project-phase-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:427b6702ecacf89f44df5827564c01323d47945d5046f43559110cc3cacd043b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"project phases","u":"/concepts/project-phases/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3850cb015e9fab6d5f8223513fcee1bd49451272d8fd1a44000709af9a93dc5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"project under development or construction","u":"/concepts/project-under-development-or-construction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:971aa1f17f371e2e049d8bf866401ebf7aa6482aede9e5e4cedf71a418d65cbb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"projected benefit obligation","u":"/concepts/projected-benefit-obligation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3438609f9cb4ebe2bb8164157ab67f8d571abfba926e5c5a1e14c0291fe7edb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"projected benefit obligation and accumulated postretirement benefit obligation","u":"/concepts/projected-benefit-obligation-and-accumulated-postretirement-benefit-obligation/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78e2f13b6b6e05dad76525c49460f9510810e0894e13ee3c3a496e4af163479a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"promises to give","u":"/concepts/promises-to-give/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61ba7680e2133a8c6284b3db022747f13be276b1949f78131f5cd882dc90e1a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"promotional allowances","u":"/concepts/promotional-allowances/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee005f27fb00c9cfa334cfa8e2cd468b7adb8b3c40a86c75116b4760490b07d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prompt corrective action","u":"/concepts/prompt-corrective-action/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff9918d59fb55b97ab97b0d48704629ec5348ea29fd3816a6a9fec210467b0bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"property fund","u":"/concepts/property-fund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9481882bbae6dfd2f2a6c6055146192726ef0d1367f613c5c27bcb0127ccab2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"property held for investment","u":"/concepts/property-held-for-investment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a3ff71a299d8d2384d89de225b284e9eda0b8982e25d24bbcd5e9597829dc13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"property tax accrual","u":"/concepts/property-tax-accrual/","x":"27 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ef433e852baff288324b12a25a592966fd7b6f1028eb94197ccd241cafaa12e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"property taxes","u":"/concepts/property-taxes/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4453d64983a4ee50583fcdeb03b4381f72d00a59777110d04284c5654d8ae31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"property, plant, and equipment","u":"/concepts/property-plant-and-equipment/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:111f855be71d1cec7a379ad2df941c80e0539ea601307b3ce952c280c56d9d1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"proportional amortization method","u":"/concepts/proportional-amortization-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a5648c8fe69461a068e320ee6311db8a6bd4e9cc86c253d4003b38fb77febf9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"proportional amortization method for tax credit investments","u":"/concepts/proportional-amortization-method-for-tax-credit-investments/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8e113163388955598ca755edd9cc905fd60c716b827bd126156c8aceabbda95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"proportional consolidation","u":"/concepts/proportional-consolidation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d3421b07c472e1e17ff4eff49bf3a28192c24197534448ae0bee5cf94094fe7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"proportionate (undivided interest) presentation","u":"/concepts/proportionate-undivided-interest-presentation/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5079b1a89c489fbeb801ed13631683a7cd83c8d71adc00cceeb1f9d5109bbf9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"proportionate consolidation","u":"/concepts/proportionate-consolidation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a97c97945b5bc4082f391b923cc6251d63ace10ac4356c4ccd01fb3327734b56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"proportionate gross presentation","u":"/concepts/proportionate-gross-presentation/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a1ad14681b305bdd9f338c8f40a787fdda777618dee0bd1525aad6f0e222c01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"proprietary trading","u":"/concepts/proprietary-trading/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c82efd382056ddc85829cad5e7d68cc2083c6c9d5a4796c9ba0cabb9efc70e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"proprietary trading securities of broker-dealers","u":"/concepts/proprietary-trading-securities-of-broker-dealers/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1679456268de21f3d356e3d55f941d8293cdc9d2fbca9bc56ab92018724ba44c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prospective application","u":"/concepts/prospective-application/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a146df361f999a252da93fb0f3e8a8b8c0ee3fac69cbed39dd9e42db28a064cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prospective-premium-based assessment","u":"/concepts/prospective-premium-based-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d05c7a6d3e91990eb7cd02bb584b13ea785c2580c4722574e774b4ed78062815","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"proved oil and gas reserves","u":"/concepts/proved-oil-and-gas-reserves/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbfd3b17d210c9799403678303ebc142e897a7e7ec6d21bdb256bfb7ecb1a74d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"provision for anticipated contract loss","u":"/concepts/provision-for-anticipated-contract-loss/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f63811572566f9d4ddbb0cce23ea822ce1698fb47591f7bb12c415d188d99ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"provision for estimated income taxes","u":"/concepts/provision-for-estimated-income-taxes/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb5c97e179f3e21810d53ef3ae9493a8ed0a4d1d1c048ca24027fe8168089853","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"provision for losses","u":"/concepts/provision-for-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:643e61ea085f11da8a85938a9f89b0981904eec1277970d30d1f6edf46725114","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"provision for losses on contracts","u":"/concepts/provision-for-losses-on-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a93bbae6a079ae8a558c21a5cc376a5e84e752281e0467054d7f1b493d7ee371","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"provision for losses on onerous contracts","u":"/concepts/provision-for-losses-on-onerous-contracts/","x":"36 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d5b5de5c0bba86a614a90e8aeae5b6e4695b86affef62d100a3f83820e777d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"provisional rate increase refunds","u":"/concepts/provisional-rate-increase-refunds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d723c6f78474e8640d437f36c011ccbf2aa575da6f83a83fc8cdfe9272fa47e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"prudence disallowance","u":"/concepts/prudence-disallowance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b1489cb5f4bb8b3846602aa2b31adbdf5e48f05c1c7576fae7c34695bf5b859","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"public-sector grantor","u":"/concepts/public-sector-grantor/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebec6bc5e859dee16d0ce1a277b8ec2cab56d783023f5b4ffc8b2c07c227f883","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchase discount","u":"/concepts/purchase-discount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:177dd57fd73755225e8a51267c5b9625a252b18a3d8d82282c258b3df2457e2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchase option","u":"/concepts/purchase-option/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daefe552b7c7a194c851e98723c5a0105d47757dee851da665aa0cdcef23dc05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchase premium and discount","u":"/concepts/purchase-premium-and-discount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0998ae30c9b9053f236636a0169d3de1e22b2d0ace890528d0fb9f1884e17e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchase price allocation","u":"/concepts/purchase-price-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c7d12b6f58dbf4d06a0f4ec7c3d96613c7120b0d0db73babe25576e5bd65ff9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchased computer software","u":"/concepts/purchased-computer-software/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c2f0776a21f8e9edac2fec1ec895957496394615554c156203da8c550e6c7ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchased credit-impaired assets","u":"/concepts/purchased-credit-impaired-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b543ea24fd78646c2563fc0e437c82b5095d8ca13f760ec73521405123d286c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchased financial assets with credit deterioration","u":"/concepts/purchased-financial-assets-with-credit-deterioration/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74db347d7aceafe39762ce22ca7a6967adf868ffbd3a0f90429fb1c028f52e70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchased interest writeoff","u":"/concepts/purchased-interest-writeoff/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08adbc54ffa93b51e17666ef8c486e3c30a71740915c131d60fa5fe3cafeb2e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchased loans","u":"/concepts/purchased-loans/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aaa59e1ff39537f6446a01612eae1b666222ea2afc06883acf8ba3aaa5cddcf2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchased software","u":"/concepts/purchased-software/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb477376359823374e24cd5cd70756e68bc7568ab583447eae44473201c0f9c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchased software with alternative future use","u":"/concepts/purchased-software-with-alternative-future-use/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8e50d60b0377e137f364d08664de4665ca1fd69fe6fb5b1c93526b40d2b5cf0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchases of inventory","u":"/concepts/purchases-of-inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3afa4babbbcb2a5d4f4437266379e1ebfbbdd51568de7aa5b69496d659bf0c79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchasing power gain or loss","u":"/concepts/purchasing-power-gain-or-loss/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fd6b2919107a934793a0afb02aae6cec9100a1d2232eb287c9bc776ba01017d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purchasing power gain or loss on net monetary items","u":"/concepts/purchasing-power-gain-or-loss-on-net-monetary-items/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b72303c3a5e78ed84b848e05cbc85b0c99b0d42aedd1cff75c08ba32c1b46379","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"purpose audience and content criteria","u":"/concepts/purpose-audience-and-content-criteria/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ddc5d4557b5710d0b01e008e80305aab5dda90532becbd725f5f08b3053bfbb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"pushdown accounting","u":"/concepts/pushdown-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df31484cafc9c6149068b282e197a73fe1205fb8807b3f8a031ae003c6785308","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"put option repurchase obligation","u":"/concepts/put-option-repurchase-obligation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d152f9a86a9e1845a21c096b5a87e87b0b98380e2b2124de3ab18e59a282abc9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"qualified thrift lender","u":"/concepts/qualified-thrift-lender/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d66679e795e4c58bbbed633d12def75802602fc14cbb1144361f9d2244aa4c79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"qualifying asset","u":"/concepts/qualifying-asset/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1ce51adf2464654891174633b9a3d4e4ac1b6d51d441d22907c1a01db9c0861","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"qualifying assets","u":"/concepts/qualifying-assets/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5aeb2c0e7c2a8b29736c0939b1bdf5b2c8013984b43d249680653032b2d142b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"qualifying assets and capitalization period","u":"/concepts/qualifying-assets-and-capitalization-period/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d01b8c114ef96ca1f56079d5572460ba00dd7b6bcbddc3f0c2ea4275df05011","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"qualifying special-purpose entity","u":"/concepts/qualifying-special-purpose-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74409242b3ecee5cfff08b50df4fd250252c82e1f309a576041cf401d9c1aeea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"qualitative assessment","u":"/concepts/qualitative-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5b289b8184dbff840fb699de6bd1e0a5a65b99fd993130c3b2d0b4c4e7639db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"qualitative impairment assessment","u":"/concepts/qualitative-impairment-assessment/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37a78297052f133c99152d45bd038c07a21e09599a8ec91af17157eb9aa42f71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"qualitative more-likely-than-not assessment","u":"/concepts/qualitative-more-likely-than-not-assessment/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:584741f112cd88f90947a6a1f348a8076711a3cdcae4ba787578277021156682","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"quantitative thresholds","u":"/concepts/quantitative-thresholds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dd06633b21f902e9706b627efb7070042e15651d3451754c0e250232b734906","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"quasi-reorganization","u":"/concepts/quasi-reorganization/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4af7c1e2b6437ef2b79c3924ab817b2db324d976827c3c0848432586f4c7064f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"quasi-reorganization (readjustment)","u":"/concepts/quasi-reorganization-readjustment/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:927daf687202e0c5924969fff32a295060fae63f263d53d48efe139fe6a829a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"quoted price","u":"/concepts/quoted-price/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b4a7420bdc9280a52b8be3c2f6278ef6065922a27869919aad711f6ad95a3a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rabbi trust","u":"/concepts/rabbi-trust/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9e2f1ac9e265b12a32755ce3b784dc7e5b73ba82951ede931067b767e171dab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rabbi trusts (plans a-d)","u":"/concepts/rabbi-trusts-plans-a-d/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4ae15228b6020858ba8dccfb6618b15a8dd40a8ceaf256870cd71d05a53e1f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"range of estimates","u":"/concepts/range-of-estimates/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4291750ea823670235850ffe014b7c01be0aecbed6e467edf33c8bd2f3617033","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"range of loss","u":"/concepts/range-of-loss/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ba1931227abe05fdadec6f55a1d6550ab0e8bc3cea43a3f5cb81f05a5cf0640","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"range of loss and minimum accrual","u":"/concepts/range-of-loss-and-minimum-accrual/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d4556ffc2c7982eac5fb9c18b4918e64cb9a2d15832277fb1d1b676aeadac58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rate actions of a regulator","u":"/concepts/rate-actions-of-a-regulator/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7039f254570fce4b032fc7a6ee419c1511e9d22e1af693f4aeedf75aba492c10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rate base","u":"/concepts/rate-base/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79c324f512b61ff477cbc68da5bcc16b48828a31a9710dafca6b248b31a2bb54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rate implicit in the lease","u":"/concepts/rate-implicit-in-the-lease/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:005b6e9bb8f41370d57e0467505d7094f231328ab928030253201dde3de9878b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rate of return on positive net investment years","u":"/concepts/rate-of-return-on-positive-net-investment-years/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84d6f6b98ef2c7608302fbf3f0b9e1cb4669b590114077180886a3f711ffec33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rate spike","u":"/concepts/rate-spike/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a311c67143829b614f9f37b57aa08cb6cca815fc6843529915bde7aa48259a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rate-making","u":"/concepts/rate-making/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21004a7ae070b8f44d4111090731c3dc309f17ff57f0da3faeec0f4f4cfd3d80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rate-making process","u":"/concepts/rate-making-process/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94ecbc8c48512bd95c45bbf24720e7cd61280e819a65fa751b4fa03558b932e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rate-making purposes","u":"/concepts/rate-making-purposes/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:688f9ebe266d77250d6f66aaf2b3ad2dba6138a8e2fe32d0e9521ccb8cfbe665","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rate-regulated operations","u":"/concepts/rate-regulated-operations/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:662dac16e1140b2e2adf8684d831e636df87c91477c13a90d6e0342c14044ae1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rate-regulated utility","u":"/concepts/rate-regulated-utility/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:751ab36703cd4b46f23a6b483668cc67ad823063c881c85b5863dd3d5003c28f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reacquired inventory","u":"/concepts/reacquired-inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfafc1e321ea9a66029dc5712151ec2668ae8dff9ad2034fa4072320e03c4c07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reacquired rights","u":"/concepts/reacquired-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2a20f85a84bc0b3b176ba58182ea3241fa40c8620c2c58e0e6b813e14f5d37c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reacquisition price","u":"/concepts/reacquisition-price/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e1837b2b74a65e8ebfdf46e438514f3fdd46f7d3cde99a1998c92643fb28385","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"readily convertible to cash","u":"/concepts/readily-convertible-to-cash/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3b873c88f86c3a6f1c9362c5c48e8c1c951ba6624e47ee22806b5c329e72964","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"readily determinable fair value","u":"/concepts/readily-determinable-fair-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b26344bad8e77e89375b7e6a28e5a0c389411585e4bdda67eccb7c4db4818d7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"readjustment","u":"/concepts/readjustment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fd2c0d11e3c94e3d5d5c89d6f375165e5486cce8f8382eefb68a989c3b13460","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real and personal property taxes","u":"/concepts/real-and-personal-property-taxes/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4f56d98d49c3ef28a3d05b558be0650e7254d53f91f215fe18ebf61562ac528","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate acquired in settling claims","u":"/concepts/real-estate-acquired-in-settling-claims/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e0169d6830af781e12f76337ad4002c465d2e5f98096c5328b2317e5a536973","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate developer","u":"/concepts/real-estate-developer/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37a1c8dab691e695c8f0afdf2f59e84d9779578781a9245df5d018b3829e705e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate held for resale","u":"/concepts/real-estate-held-for-resale/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c81383700b1697c3b5cee5ca4c536039e5973082aabc0753ec7c856ca84961ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate industry guidance","u":"/concepts/real-estate-industry-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfdfbe839c29a8f8209ed5f302d6149e7e03f553d8888b81287f374b98efb2af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate inventory","u":"/concepts/real-estate-inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7869ace1af9e13e1ca1aa677873f0aab53e1503096d98052de1de88ee7627c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate investment trust","u":"/concepts/real-estate-investment-trust/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c92b1530020d29f5f9d576b1fbcbb224daad6442863cbdc264e132c28e011c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate investment trust (reit)","u":"/concepts/real-estate-investment-trust-reit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31d73f6e0ae251190ed9136c8587a2ecdae4b907a91cfa5a6dd07ea1f6c410fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate investments","u":"/concepts/real-estate-investments/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac726b8042bf750e2ae42b3350ab7d273f1280b59efcef88c2de7a6707ea1934","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate leases","u":"/concepts/real-estate-leases/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbdea61f833ab72ad1e8425def6f4667dd811c2db1e8ceeaf475369d98c03322","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate project and preacquisition costs","u":"/concepts/real-estate-project-and-preacquisition-costs/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:971b8fb1f1e503cf4a58ff18b929d0486efee36fa283e0cc46425fdc17d9007d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate project costs","u":"/concepts/real-estate-project-costs/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00d401571269e43f267baf05a415e2f003dd410b7497513eb7affe968f8d4003","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate sales","u":"/concepts/real-estate-sales/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d642688edcb14f78505a20ebf34d1e20ab615e6ad43e7c50fe597ef5e5ce438","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate subindustry topics","u":"/concepts/real-estate-subindustry-topics/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cd0b51258d79fe29ec944c233b9185900f8f92fd64d2999fa33b9df9a53bd3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate syndication","u":"/concepts/real-estate-syndication/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97f60ab04f9b3825e25b5be5ac012a69e31c7fa1c6cb65feae925580d5cd42b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate syndication income","u":"/concepts/real-estate-syndication-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebf45dae698307da9d8092528db1ec351d943ee02f5071f512f0717b18c16ec4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate time-sharing","u":"/concepts/real-estate-time-sharing/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b237c1b3b09c26cd5780d32388a13de682a6ca9510cffb46600b20f964abc641","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate time-sharing transactions","u":"/concepts/real-estate-time-sharing-transactions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fd192bbdbf9fc4d19bf9c4343ea88c710a94b0cea153597e2d2c620b725c42b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate used in the business","u":"/concepts/real-estate-used-in-the-business/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:362215fd611ff4af1b027f415f9f3292c342639d3f6eac82de22c5faf14ca3a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate venture","u":"/concepts/real-estate-venture/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b87ec5686be2903489f6b270888fed420e55867850de195d8ed91896846bbf8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"real estate ventures and joint ventures","u":"/concepts/real-estate-ventures-and-joint-ventures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb724e0e094994c352adbb57941ff28abae441c9da86ee72b89b0e1b7a369f2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"realization","u":"/concepts/realization/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b229e813ddcd522c1465de59f556d78499b7f4af46c3a21148e3198938829ad6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"realized and unrealized gains and losses","u":"/concepts/realized-and-unrealized-gains-and-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d2e3df2c64f42f6cd12e401fab13b422ce55cbe0bc23da417def0e7c031e6aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"realized gains and losses","u":"/concepts/realized-gains-and-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6be6bf418ed0c6fffad3f232806998d2a3351c63d8a8af85e23d9b46c25da2b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"realized vs. unrealized foreign currency gain or loss","u":"/concepts/realized-vs-unrealized-foreign-currency-gain-or-loss/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5703366afa63f80c61572b898d9b9d47cc26008831b4a6354f2a1772a7629ab9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reasonable and supportable forecast","u":"/concepts/reasonable-and-supportable-forecast/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97a8abdaec2c69ad489cc886f02d7db5520c91bf6c086e8ebbaf21c3dacbeafd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reasonable and supportable forecasts and reversion","u":"/concepts/reasonable-and-supportable-forecasts-and-reversion/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce4dde68cda320fb60fbf197d231c18da75186fd03c6b80fe06e17c1e8bb0c27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reasonable estimate","u":"/concepts/reasonable-estimate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f7c4a89af4bffa89c7eaf8b7815ba9133a14ba2bf73e16ed27d1378a7f6b9a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reasonable possibility","u":"/concepts/reasonable-possibility/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3bec904b45bab25b66f90049bc3c1ed5fe50153d07288af2951a0805c4a659e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reasonable sales price","u":"/concepts/reasonable-sales-price/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a7712a5dc30a8f709e429961d0e560562c6d8f55f702c89da0e8428941d2856","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reasonably estimable","u":"/concepts/reasonably-estimable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be2bbc0aa4245de097c956f9c51b82c8705738cc41b04e6e8f0222db80f5893a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reasonably possible","u":"/concepts/reasonably-possible/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dc2a0531ff164337de5e04b0cc5354c4e614f816ce4b5c4bfcfde9d217da8f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reasonably possible disclosure","u":"/concepts/reasonably-possible-disclosure/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3262f806e7169f5b792fcf39de5196e8ce420db1e0465b882e79feadea8c9365","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reasonably possible near-term change","u":"/concepts/reasonably-possible-near-term-change/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:836fd7aadc6b9e9c64236089d8fe88aea7e735c01ea0362abea6998a5e66b888","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rebate expense","u":"/concepts/rebate-expense/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3564ef44af9ad03e05d913bcbae4cde3f3a441cb4c04b0c8aef3a266e355fa2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rebuttable presumption","u":"/concepts/rebuttable-presumption/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5666b1dae4a221c21e2b3a75d44bea81ed92f3afb170e51640f06d767df62d50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recapture provisions","u":"/concepts/recapture-provisions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb34a93d966e2437bdc26b7f5814846bf9b8f906100cb8f22847671923308462","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"receivable and payable recognition","u":"/concepts/receivable-and-payable-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:496fd09f48d2511e3d6896c4bbf1eed84ab8494219dea17bb980107bc76e723b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"receivable for securities sold","u":"/concepts/receivable-for-securities-sold/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb00c356f010e9b03275cb08d7b203fd62e8dd9a6576155554fef44fbb089c43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"receivable maturities disclosure","u":"/concepts/receivable-maturities-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3431f6e21430fd41564aa994580f39bb80ea2d39742066426d2ed43c4b328116","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"receivable securitization and hypothecation","u":"/concepts/receivable-securitization-and-hypothecation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d668bd33336658ba2f5297e493347f03b970180b0edfa10bc6e67d932c0c744f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"receivables for capital contributions","u":"/concepts/receivables-for-capital-contributions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0628f7412342d65da77edf0861dd574f3c43244e4de55a8025bf08489f9ed366","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"receivables from officers and affiliates shown separately","u":"/concepts/receivables-from-officers-and-affiliates-shown-separately/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90d43a931f9ca9c5d785103f2565de971b4205359653661fad6e43f93f40b4ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"receivables from officers and employees","u":"/concepts/receivables-from-officers-and-employees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:952e4188b76f38db951f2cc53de6a84d028eac544d547d2bfabac08d6affdc78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recipient entity","u":"/concepts/recipient-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6037ae7b396975b6a647c534a90224dd0ebfaa8bf2e99a617ba0f989fdf4faee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recipient entity distributions","u":"/concepts/recipient-entity-distributions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:695f460711ca58743a4ac8035020f4094b4a180258257e2f5cdf60438367a565","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reciprocal balances","u":"/concepts/reciprocal-balances/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd80ae101b5e6a0cfe7c0d88552bc4287449be8774dca2bd094b8374dee36573","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reclassification adjustment","u":"/concepts/reclassification-adjustment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b380f1b3ee79aa5905ebf6755072568779858c71506d59bafc7b33f23ef1f54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reclassification disclosure","u":"/concepts/reclassification-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba8141274629cc9608f140834ed933a3a627d178d0dd79267e72bec38751ec38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reclassification into earnings","u":"/concepts/reclassification-into-earnings/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd53d1d731b7dd8e0c7aaef0ca5e03fb628970efe4e6982a3bb9d39c3be7fe6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reclassification into performance indicator","u":"/concepts/reclassification-into-performance-indicator/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04cdda1a4d151389abc9fd38c4d959ba0b5d968bcdf1c91020a880995f3a5f1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reclassification of net assets","u":"/concepts/reclassification-of-net-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7163a973d2f31ebc1c0e02ee460ad2f5016ee098ca42ccdd39691ee3dd09522","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recognition and measurement of financial instruments","u":"/concepts/recognition-and-measurement-of-financial-instruments/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2834e4fea7d9ba45b97f305e2f843985e50118e6338c3efeb5c36eb3387667c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recognition benchmarks","u":"/concepts/recognition-benchmarks/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fcce18ba3b317fbf7a9eca8d24fbf27ddac9a0dd058b9cd11e594230c82f513","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recognition exemptions","u":"/concepts/recognition-exemptions/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d15aea9ac206f3218eccf1b46034e8b983fdb8becc6b74979a47cf8f5d937397","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recognition of liabilities","u":"/concepts/recognition-of-liabilities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d44c6ec2f94062af30398e548588c05aef8df8fd48921525ccd69261dbefb98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recognized subsequent event","u":"/concepts/recognized-subsequent-event/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a6ec6d34d42c0ddc4b9d8bf276a741157a4c33feb89593b492a326fd119bfc0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recognized subsequent events","u":"/concepts/recognized-subsequent-events/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bdc1d10f3153e0fb87e100836ab1d28347ef816827bf261ace611c8a98789f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reconciliation of net income to operating cash flow","u":"/concepts/reconciliation-of-net-income-to-operating-cash-flow/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60e5f029d5d05b7be75ca24bd44078bb16b7b4e8b16884afd25e5d953e161acb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"record and music industry","u":"/concepts/record-and-music-industry/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdeed3c2b7ce03234bbb5046e4f26d3e732907d78a6d42069ce591de370cc618","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"record club free records","u":"/concepts/record-club-free-records/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:974049cf60c58cbd15a19b56266cfd46e81fd717bf52c8508232fceb9b0f2837","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"record master","u":"/concepts/record-master/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ce420c453d5a182625fbc9ff12aa11a90e713cd102fc6c2ea09a825b678e73b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"record master costs","u":"/concepts/record-master-costs/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ef1e694a643612e6b2cd42d90f86640da905409c998ed0e236186abd31adbd1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"record masters","u":"/concepts/record-masters/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fca057091211aa30a7c4424bb9b2c14897e6f73008d0462a1a5275434f542f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recorded obligations","u":"/concepts/recorded-obligations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23a3d3d7583229ba320b0fe0a94569bf6948e8e3c3b06103f15d790273a9c5d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recording artist royalties","u":"/concepts/recording-artist-royalties/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44ced805740280b4a47c6c7053082b12958884fc9d26e2d29b5a5ed834650416","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recourse provisions","u":"/concepts/recourse-provisions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b36ab09468a5fd0fcff16b3fd321953740cc23b6391e81d8dd1f6174bc32dd89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recoverability","u":"/concepts/recoverability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4042e65ac4edc57cbbfcdf4c1ca992c4d2659c30621048ad4de83bddbf9e030f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recoverability assessment","u":"/concepts/recoverability-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dd4b5fbefd1bd576bb90fd614b57b2c99f57486ce2c3c80b70fdcfce47d18b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recoverability of subsidy","u":"/concepts/recoverability-of-subsidy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79185857135099b7c8bf7a6fc1e1f2f8333873ba4a6546e83bf178158fcd9dc9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recoverability provision","u":"/concepts/recoverability-provision/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0c4479f035b2fa4187d4c9a428ed6c416b601889f73346ea25163570dbf5f76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recoverability test","u":"/concepts/recoverability-test/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd07cdcf661784621f01ae1ffe8b46937e4ad54d2ad5cb7d85f34b5fe0ad2c2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recoverability test using undiscounted cash flows","u":"/concepts/recoverability-test-using-undiscounted-cash-flows/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88745ceb676024e21ed4d58b8fb82a8f96556a197838222ca072d5d880014edc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recoverable value provision","u":"/concepts/recoverable-value-provision/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c135fcecd34808469483cb226d71a96189f2960f7ff367782656288a28359e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"recovery through customer rates","u":"/concepts/recovery-through-customer-rates/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc94c7bc5154151a034331c32b161dc706f582563475f0079a3f2d3ee9221b57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"redeemable preferred stock of a subsidiary","u":"/concepts/redeemable-preferred-stock-of-a-subsidiary/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce0aa1d2fb35cd6b0c54b4f7d1c952d19cf1741e488f5930ee3fbb0e13862c11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reduction of purchase price","u":"/concepts/reduction-of-purchase-price/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc183f7d4d5bb9d2d233c8e6f39d2b16362946b7749aa8e46a8af4a560ec69e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reduction of revenue versus expense","u":"/concepts/reduction-of-revenue-versus-expense/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76d61b45888aae4d852d0aba3968b3bf9ffd55ec8983fcaedd4f1a045cade90e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reference amount","u":"/concepts/reference-amount/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b4e18e48cc4633ea766200750566bb6d19eb9ca510b3c23d3dcfd6f5583bae0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reference rate reform","u":"/concepts/reference-rate-reform/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6acd9d9e1116d90371861206518200c667ff900c3a94d4f2c54486d6a739abd3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"refund liability","u":"/concepts/refund-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9aebd5b014cccba1d7c68501a02a6eb9e37697c88e530089ffd1a5af51112df2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"refundable advance","u":"/concepts/refundable-advance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09bf4485b35b52f87e233739ab1d16776041ca42f936b288f97b8a4335e57965","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"refundable advance fees","u":"/concepts/refundable-advance-fees/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a8f0529c4860600f1e552e1833eeca6f2374747907945842aa86af201ee8328","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"refundable membership interests","u":"/concepts/refundable-membership-interests/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e2293df08b93438881a818142c3913e901dc1ea3d9028d0ba5efdf14900a0a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"refunds to customers","u":"/concepts/refunds-to-customers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f04dd19ccc8805aae5f51253c11103f9f69930ee3414601d5f263dc3fe5a3113","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regaining control / rerecognition","u":"/concepts/regaining-control-rerecognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d81c80d65e337b86e5d653a7a2cb8a23f49b323fcbcbff8cc8ce8d5c69993f32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"registration payment arrangement","u":"/concepts/registration-payment-arrangement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec14c552b7637528670c456df5beedd88628f380e3061e589a63ba23446513fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"registration payment arrangement as separate unit of account","u":"/concepts/registration-payment-arrangement-as-separate-unit-of-account/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65b484e7b5d9ddc90b3f14d5b58b881ad31820020a5a65bf782f6ccb8fb44d9a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regular-way security trades","u":"/concepts/regular-way-security-trades/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1cfc1da584937a322817e8634ea0f54b0fdd747fc9944b511465e8bc6d21d26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regular-way trades","u":"/concepts/regular-way-trades/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17225721cbcb9fc9eb62d5073ba81c7bf29ceb40955d15accff128e096497281","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulated affiliate","u":"/concepts/regulated-affiliate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47dcfd4e003ecbc761dab688d17ba2d7415bf3982381a645ffc80f57e4e4a45f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulated investment company","u":"/concepts/regulated-investment-company/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f668a728513ed558ee21befaa2824ad6ca656d10a149c6268cd5b798f65d1010","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulated operations","u":"/concepts/regulated-operations/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a4160da135b6e98c3dcc04171f35e014586b56c38151962308caca2a855ad86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulated operations and rate-making","u":"/concepts/regulated-operations-and-rate-making/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fe99fb52f823780ff76769112c22783a5f00be3f94968210e91b76eaf678198","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulator acceptance","u":"/concepts/regulator-acceptance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:faf0df8b0ec15c71448c18515f74afcdb0051a3148e904713ad5ad180e22ee68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulator divestiture authority","u":"/concepts/regulator-divestiture-authority/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d682e2bd4c63295c6495cefaee46b9a79662156455268a176cc9ffdff00d7433","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory accounting","u":"/concepts/regulatory-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:623228b75a933ac205168d264537b7e1387f8956a3aa41df6601a1d51c0af17f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory asset","u":"/concepts/regulatory-asset/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:174d778139de6e1dba0e5a98dba65101a0b5e4436f79f99d8229d732c38397fe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory asset for as-paid rate treatment","u":"/concepts/regulatory-asset-for-as-paid-rate-treatment/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b5ee439abbbdfcea4873dcd6f85eca043a83f0fcd3b958fd7c89920a4852b91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory asset or liability for rate-regulated entities","u":"/concepts/regulatory-asset-or-liability-for-rate-regulated-entities/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef4d8eb1c676d2924e20d5c30493bcfcc1aafe4f93e372b38b5b7732e2b2bc0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory assets and liabilities","u":"/concepts/regulatory-assets-and-liabilities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4165594044ad7dd2486596674f1e2803f159ff75548b43a05a669a5a08d61ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory assets and phase-in plans","u":"/concepts/regulatory-assets-and-phase-in-plans/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:595220aa99dc0da088323b74cda21008d5a28c4c42606de18fe1838055b22e97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory assets and regulatory liabilities","u":"/concepts/regulatory-assets-and-regulatory-liabilities/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:314955fed01c9032a4eb358c34e1d18e2333afde41e5c41b810270e24c152432","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory capital","u":"/concepts/regulatory-capital/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abf563317d4b378769d3c4b4766ceaf243c7b14960ec69e0e299407bb4a4116a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory capital and statutory surplus disclosures","u":"/concepts/regulatory-capital-and-statutory-surplus-disclosures/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b352fa7b323e0b293417b1a5074a1d5ad40894da8cc01ff30d7c15c06a9b232a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory capital requirements","u":"/concepts/regulatory-capital-requirements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:866688d413a5e611a6ea0fe0bf540378ba38482fa08f18323c44faa2059dcfe3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory compliance program","u":"/concepts/regulatory-compliance-program/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c2f4c38d8a48834b9788a21c0416bf3ebbaeea5f7caf17d55a38718a9634153","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory lag","u":"/concepts/regulatory-lag/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:492f775c2e1663715dade632f681b2d7c02d8b06f960481a6af2895a5ee86f4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory liabilities","u":"/concepts/regulatory-liabilities/","x":"19 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:372d4ecf9daf95ad6159be2a5b98564439839b1108da74d1da0dbb8d62beda84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory liability","u":"/concepts/regulatory-liability/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eed0e524c44a721c4fa416f2c7979d6b820b19597b935710fef49a256f0935bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"regulatory liability for rate-recovered contingencies","u":"/concepts/regulatory-liability-for-rate-recovered-contingencies/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b905db83a7774be06d60d33eb5be8ab52b6dca9d88b1e18dd6e2b6bb56f0fb5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reimbursed out-of-pocket expenses","u":"/concepts/reimbursed-out-of-pocket-expenses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4993b1f18b5522e39f0db2d766c39cff410a792bd4cce9cf6c88cac092610e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reinsurance","u":"/concepts/reinsurance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe217e3b9ea208c8b2c7a0eef2e03b6545114713b42bd87973f0d7def0984504","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reinsurance contract","u":"/concepts/reinsurance-contract/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:febf6a9ddb06cb65f2b18d77970a74ac15ccd3ac3e0ec521a7be86b1de5bce26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reinsurance contracts","u":"/concepts/reinsurance-contracts/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e56818ac7483d58b29b24dbca760af6c60a52c36f31d7f3c456dc7242e473cf5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reinsurance recoverable","u":"/concepts/reinsurance-recoverable/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4eeb06c808f6bef7a78815702c71a23ee58141f45a3fbc1e4455aa7a1819281","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reinsurance recoverables","u":"/concepts/reinsurance-recoverables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:feb8384354af1aef9d86738d9dedaa74972eb3a424a2bd78cfbbda52875d0eb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reinvested dividends and distributions","u":"/concepts/reinvested-dividends-and-distributions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03240d35204eadc0e9607b72db1488547f2794f927cf39cfb995c2d1402dd8dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reinvestment in replacement assets","u":"/concepts/reinvestment-in-replacement-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4526deb2dd9528497cb1a2a98befa023dba0a6656c66514ac3dd702eab023667","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reissued (revised) financial statements","u":"/concepts/reissued-revised-financial-statements/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f9b6becbbf5581417a10e4899d287fb86aa1cd54f1faa009badffcb35aec26d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reissued financial statements","u":"/concepts/reissued-financial-statements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21e24f7d604ebbc413b8c108d35b3df1dbcccd6816a98e637c2ae5850c7fb48e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"related party not independent third party","u":"/concepts/related-party-not-independent-third-party/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee8ae4510b9371f4ca130e1429cac9c4004065ce1b3376b475ff1eb9f2496123","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"related party transactions","u":"/concepts/related-party-transactions/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f744f591c0f98655fbd84cc67c23a9fea35a481e43fb1a237e9697d40588e7a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"relationship to topic 958","u":"/concepts/relationship-to-topic-958/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7bc608dcd2822b652425c7f33a9e7ac84c6c1312b1a6e17be840b78ab82bd3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"relative fair value allocation","u":"/concepts/relative-fair-value-allocation/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32fd963979395e80939d50be187f0e01f190de9c2b70bf56498faf0a850d4850","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"relative sales value method","u":"/concepts/relative-sales-value-method/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c7e6b5b2d44a19c923e3e3e231860d4b0761cc05195acbf73ab676a975e5f3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"relative selling price method","u":"/concepts/relative-selling-price-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc87ac476d87ce24e207caf405c5024aab577136511cf72e7cad68393df23616","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"relevant expense caption","u":"/concepts/relevant-expense-caption/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c87cc577e76cf1cc94e855582213ad43c4e822248d62ff14a71bd844ba44b9e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"relocation of guidance to asc 220","u":"/concepts/relocation-of-guidance-to-asc-220/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bca1ed15becffd0f04db4fb76adf7faf569bdd8c881ddb679acd13ee9e3e4bb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"remainder interest","u":"/concepts/remainder-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ddae2fa3c20f578381d8d7b681be967f8ddf01e9f26e2903597cc29e848d3eeb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"remaining useful lives of common property","u":"/concepts/remaining-useful-lives-of-common-property/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5352f277e4cf859956055df35a3f7c4618d53fe314fc7b084f9a60124c71d37e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"remeasurement","u":"/concepts/remeasurement/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9d702dbfa08dd50d6825d89615202c6f22fb6a8546702bbdb50aad6f51672e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"remeasurement and impairment of rou asset","u":"/concepts/remeasurement-and-impairment-of-rou-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bcd46e0a07028b92d31393d1d72375bbbf169183a0ac078488fccf82f424b9a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"remeasurement at historical rates","u":"/concepts/remeasurement-at-historical-rates/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ae9e1f30a92dd610df512761b43a6642f37f20f9f98896289d565f777467b44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"remeasurement gains and losses","u":"/concepts/remeasurement-gains-and-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44acd41090053187a839c6b9b734504fc906cc68c4f5582613e29c86ee7a1014","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"remeasurement through settlement","u":"/concepts/remeasurement-through-settlement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bb3b45403a9f8b7a71d2ee77d7df9a7da24d1d768f2bae4df72451fb681ad0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"remedial investigation-feasibility study","u":"/concepts/remedial-investigation-feasibility-study/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2904af960ef0e53fbae365aa9b0f4bc76db92a62782d128e9935927b546f9d84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"removal-of-accounts provision","u":"/concepts/removal-of-accounts-provision/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a229521b35f0678a0adc2b8345cfba06043c1804891990c79bbd3a020d11b3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rental revenue","u":"/concepts/rental-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ee87210e2c216204e0d5840059e65709df81d28f483e5142cf83651bbe383be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reorganization items","u":"/concepts/reorganization-items/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4375f43d3e69600c6ab0cacc854d46166ddda5d1db0bd58f7d15a9e0ee77f02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reorganization value","u":"/concepts/reorganization-value/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4abeeee35ef453ad91795c6edc8391bb7dad6d1a0ee95848987720a0bd58b271","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"repayment of a grant","u":"/concepts/repayment-of-a-grant/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:605b4efaf27486c378cc4637131015ed0596ef28019aa7ffb334fefbdc84b971","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"replacement awards","u":"/concepts/replacement-awards/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc45b1b7313ccec9f01da70f04ee39d0b4adb3bfe70ecf2245ab20d7a7ff0559","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"replacement share-based payment awards","u":"/concepts/replacement-share-based-payment-awards/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:474c3797c8cae924db4ceece768adae3177a0841d9ff596f78f050ad92abfa48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reportable segments","u":"/concepts/reportable-segments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c58cf5e0a0f0d065f6bcb742ac3d41dc469ca9054969df7295cbb0cb31dc89a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reporting currency","u":"/concepts/reporting-currency/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed88667ee01d949404cebc035ee75b17a3b9d5da1e15d6873e6fb56792aa8072","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reporting currency equivalent","u":"/concepts/reporting-currency-equivalent/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0089464da4270ff0ea7b3224944117944da26774375c534dc6e6923cc176a4ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reporting currency translation","u":"/concepts/reporting-currency-translation/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04c7ce8791ec644d774eae7b42980ece31df4134b875e8fc81169f406f325478","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reporting date as end of compliance period assumption","u":"/concepts/reporting-date-as-end-of-compliance-period-assumption/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35e7a430ea7ac4a072837aeb47528c400c155c14c38a40e212ec393867a07e65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reporting model","u":"/concepts/reporting-model/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50334d3184776b74f1ec6a0c3f1a3aea18749d747116ae437e2529a454862b4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reporting unit","u":"/concepts/reporting-unit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f423bb80c0a6cb4a3e29951dcfc88b93c8f3af5273fe0871ac122935dd09e77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"repurchase agreement","u":"/concepts/repurchase-agreement/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca6e7a8582f063ae980c777079700694b156439ec25562def5aa861723aa519b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"repurchase agreements","u":"/concepts/repurchase-agreements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de31b3f4843c154c183f22a562f098bb11cc55cb91a13a1ec9525d0cfecd3caa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"repurchase and reverse repurchase agreements","u":"/concepts/repurchase-and-reverse-repurchase-agreements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6dadc21819d2d5d2a3bb2f69a854b8b17dd6b3f16f1412ef790a3bfe2aa69300","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"repurchase and reverse repurchase offsetting election","u":"/concepts/repurchase-and-reverse-repurchase-offsetting-election/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:309d525f623dfd65ad68daa44c9fd351b5e308fa5f7c33d92af77df3833f3c68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"repurchase option","u":"/concepts/repurchase-option/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:978933c91d24c4d33575f73d3f65c7a85e305acc48af124a58b226bd8fe4d193","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"request for proposal","u":"/concepts/request-for-proposal/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c59bfb8a911518d5b8520b5b1b53f60850ed0b229e9ddae230571630b895368","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"required contribution","u":"/concepts/required-contribution/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cd277a16466be077af4ff1d7cb5768684d9ac03ca228ea99f9b105c7eee296a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"requisite service period","u":"/concepts/requisite-service-period/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42521079d801aa7afb5d6055e6f65be4ef4162de6c80ca18343a83fa40372aa9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"requisite service period and forfeitures","u":"/concepts/requisite-service-period-and-forfeitures/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f22ecf2f726fbc69cab91fb331331ea964c54cedcf2a2c316eec92ee1186b91a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"resale price guarantee","u":"/concepts/resale-price-guarantee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dabeb64e45ef3c5cf040ffa9ae7a550a2ec79ca64f4fbb398147284dfbc249c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"research and development arrangement","u":"/concepts/research-and-development-arrangement/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06bff01c6a32a8df37ac7345ed63adddb515b177e42d3d4589e7dc42d3fea919","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"research and development arrangements","u":"/concepts/research-and-development-arrangements/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:939499bbfdcc90f997038817c03bb34e91ae8d80d345a251e1cb7463536ffcf1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"research and development cost sharing","u":"/concepts/research-and-development-cost-sharing/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe4b19476349cc570c7133473a5b3f22589388ce26886c9012d52f35191eed8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"research and development costs","u":"/concepts/research-and-development-costs/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a90580829630e898862b27eb71e2eeb1a8e8e897ae5a9f97516a02e207014d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"research and development expensing","u":"/concepts/research-and-development-expensing/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:859ba48720ed0f45e7ccdcde8dc5a0116111f90f3816e5fc05d9c27148bde7e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reseller consideration","u":"/concepts/reseller-consideration/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:816827eb8b27a6f91e411ac3204f10d6f8af5c616dae01314584db4140389a0e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reserve balances","u":"/concepts/reserve-balances/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:598e39f13d553ac709bffa46b68105444fbdba8e85e52205e5ea0aef4000a63b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"residual income guidance","u":"/concepts/residual-income-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3937e3e9cab1643a93db50e0bcc9c339d1e1f5f581247e7a5a0824653403a58b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"residual interest","u":"/concepts/residual-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2debe95e143fef9e16777c20125fe547d751ec9ee8bf67e8ff8d808f68d01d3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"residual interest in infrastructure","u":"/concepts/residual-interest-in-infrastructure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d18a2729aba812127ee343ed46229a7715d297fa45c8e71e10fd8d51b27e736a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"residual interest in net assets","u":"/concepts/residual-interest-in-net-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14821c2d94fcde2472b3040ddf3b7515d17468ba8bac82a3f409c84712473fe1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"residual investment guidance","u":"/concepts/residual-investment-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55162d39651accce2d3418d1a2f211cc02b15c77672c0f9f6532a18e2a893b9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"residual investments topic","u":"/concepts/residual-investments-topic/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86be4176ca7ffb51c896761f4b18f92bd84e1db1784d16bcaa3199a8fa1125c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"residual rights","u":"/concepts/residual-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe3cb611e519c97083fb5d0d1389e6c143b1cc63c3c6fcc07945db94ae673e2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"residual subtopic","u":"/concepts/residual-subtopic/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5486531c0085a1b2684076915227a2275a62fd0a5711fb58521647614cbd32d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"residual value","u":"/concepts/residual-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39aed3a336ede293e414c389d9a79336a2b279fbe7ff1000b38513ec3b6f6635","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"residual value review and recalculation","u":"/concepts/residual-value-review-and-recalculation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8acc41f68df71ac7344bf7d6e931a22cba974a658d2960d724e9c45c4d6662b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"resource provider","u":"/concepts/resource-provider/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43891f8f596b3b55df2c8226425e47789f44030854400469c9c5bd284f10c8c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"restatement of prior periods for error correction","u":"/concepts/restatement-of-prior-periods-for-error-correction/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e50be5df4afc5b667a4601a053d3b01fea62eb323a31c1f66be119ecaf7bb97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"restricted cash","u":"/concepts/restricted-cash/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60b0db9e64a9692c5b47f085e8c4f5dad8d5b529a44f6b22f4b1f3ef379322a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"restricted cash and restricted cash equivalents","u":"/concepts/restricted-cash-and-restricted-cash-equivalents/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c9c06f1c0873426f860baa5a2ec6811cd620e36d0588c27ecea5acc9caf6376","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"restricted investment security","u":"/concepts/restricted-investment-security/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbf93674d1eff019149ff588b8856cb111efa83cdf59f21d46c61273067706e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"restricted investment security (fhlb/federal reserve bank stock)","u":"/concepts/restricted-investment-security-fhlb-federal-reserve-bank-stock/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1093a6e90b435d3c1f33e45899a4f309ca418c92471fa8637b8e58e86473422f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"restricted retained earnings","u":"/concepts/restricted-retained-earnings/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:782f273c84b5cff04a9daa07c2012f7eae405a4112b8bc57f0d8c91c0d1f3e3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"restrictions on salability","u":"/concepts/restrictions-on-salability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:969eedda46751a775ab9ba92fba7ce72a817b18d5382786327cc151911a821e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"restrictive covenants","u":"/concepts/restrictive-covenants/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd45f0b76d4f7aec510858e02cff4c712cfc3c3520f44e24ad775818bde438fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"restructuring disclosure rollforward","u":"/concepts/restructuring-disclosure-rollforward/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19050806abc03856bee9f9a62576d37eb93de120962a783695e5597ddcff3dd1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"results of operations disclosure","u":"/concepts/results-of-operations-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df3f08e80c1ea0ec618918d565944325f6afdcd0cb7b68fca3177b8a54231f35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"results of operations for oil- and gas-producing activities","u":"/concepts/results-of-operations-for-oil-and-gas-producing-activities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12e95e7eee11c08642e16453602c3275b3c2a856f996b559e3f81caeaeb25301","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retail inventory method","u":"/concepts/retail-inventory-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea06a63aff5e455a59691603f23cc3f104b840a5b19cc7a975e4c73826049a17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retail land sales","u":"/concepts/retail-land-sales/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0fb53f94f1be63f2532b03c83540b1106dde7367185f7ee2b682955e071ec2d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retainage","u":"/concepts/retainage/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97e6e446ce57a7086408056472eb78bf184785f5250b70d8dd4523e1f3e5ff7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retainages classification","u":"/concepts/retainages-classification/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61bdbef48f0c4ea10f44121e6a0718879f646ec137a60ec3e708ff382347ace5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retained allocated equities","u":"/concepts/retained-allocated-equities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7bae2f31f98f8a302a1ac0289cdcbb0b8499bbceb032b9c656db0dc9517c5cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retained noncontrolling interest","u":"/concepts/retained-noncontrolling-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1c80ec459450c770a251731f5b5eed2207cbecfd88ef1bdc98688aaa5d10b7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retained patronage allocations","u":"/concepts/retained-patronage-allocations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6aacd31e952b631978058c0f276da1473c04fd7e01fa2303722adf7dd67f0d83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retroactive insurance contract","u":"/concepts/retroactive-insurance-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c98a977610b0158c90ab90bcbc2d33c9137dcb490712a2ed8fad6b4f07113fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retroactive reinsurance deferred gain","u":"/concepts/retroactive-reinsurance-deferred-gain/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3f12f0b1820f25517b76a17a5fce8284452ab7b05a033e113139a110fc6c213","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retroactive restatement of legal capital","u":"/concepts/retroactive-restatement-of-legal-capital/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f5416d4f5039da77afd641a2a42490f381fa661d7f4b6f233dbf71dbc7e3421","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retrocession","u":"/concepts/retrocession/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c33615f511914261fa5e9bca45b5d914951a3797660726a01c8d7f309a87e794","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retrospective application","u":"/concepts/retrospective-application/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:604bb1880837d87502a5b195342453a3ec963e1b1053128bd7d0b9ab128d4486","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retrospective interest method","u":"/concepts/retrospective-interest-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d0f95e672b960762412215f29340b2f85657e3cba84a7f66c0e921e34c93e29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retrospective rate settlements","u":"/concepts/retrospective-rate-settlements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a78f9355a74f5e841569fb487239d184d84e64cb4820a8a93bbb0b73abe74af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retrospective-premium-based assessment","u":"/concepts/retrospective-premium-based-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:383a0e563b5f43189b8dcc53ba21af1847c1919c5d07be2608f7a58eed892a5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"retrospectively rated insurance policy","u":"/concepts/retrospectively-rated-insurance-policy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:580f59c1584ce08a1e02fcd6e80aee70de8b19670e2416430133729c8dfa881b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"return of capital","u":"/concepts/return-of-capital/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12830ef228bf871c52a3cf08208b6615b810d84473963d1d038c2659b1246e0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"return on investment","u":"/concepts/return-on-investment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f0430d80061c42cced49d9f503b787ad5818d566b175fe163fc099faa80f16b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"revaluation surplus","u":"/concepts/revaluation-surplus/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00a697d391cf65fb83ca03d25430bb2e31d94adf7b52d89d32d2874b446f9798","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"revenue cycle","u":"/concepts/revenue-cycle/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48c464c6a40a5544b41acd08dec9cb3f988b86395cfa574dff275bfbf4db4caf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"revenue from contracts with customers","u":"/concepts/revenue-from-contracts-with-customers/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0929b98aefcbd6e77762c96797a5cf578755c8f0ce3055e817f71721a30ae0e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"revenue recognition","u":"/concepts/revenue-recognition/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0616830209e8a3424135b709c0a03d5802375b6076aace0e4babad29684e839e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"revenue recognition transition","u":"/concepts/revenue-recognition-transition/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0c1c90d84ca673a2391e8f742f130193675f153e36a55f8ab5554b54d8e660b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"revenue recognized over time","u":"/concepts/revenue-recognized-over-time/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aee06ff5c622ab73349f5c5d17f0a71d773660f9d9da973dcded881e0b49417d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"revenue standard transition","u":"/concepts/revenue-standard-transition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f663bf4cb8324f53e4e923b4aaf69cad5c02cb6d6516f6a1d44059680d6cdda1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reverse acquisition","u":"/concepts/reverse-acquisition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7c5d1a2bf5056e2c449c77c0231a9f32f9fe3b7507ecc6fdae4e1d15bd25200","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reverse acquisitions and pushdown accounting","u":"/concepts/reverse-acquisitions-and-pushdown-accounting/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1e4d01c34fcfaadb72997907cdb96eaeff8547c46b842215e4c0af133a8f476","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reverse factoring","u":"/concepts/reverse-factoring/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21a115967a49c5c8fe7fae6d3b09c519836ae89ef5bfcf70fde72fa03b4b1c0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reverse spinoff","u":"/concepts/reverse-spinoff/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdd1da35d4692dfc162d4c3b60fac6d908480951a91a7d5741489b58321a24b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"reversion to historical loss information","u":"/concepts/reversion-to-historical-loss-information/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:802328db8bbdf0ba85cdfac5a5b430fb93eca744a975cb5f983bcbc479057a78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"revolving of equities","u":"/concepts/revolving-of-equities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b21d831b09fcb5053e16f0b2d0016a08a590fe2feebc3e25c7f9674b2121996f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"right of return","u":"/concepts/right-of-return/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39f5a0ad85f0425a8bee2922ca4ce57bed243a1ca2784779ee29389e05ca697b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"right of setoff","u":"/concepts/right-of-setoff/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac8a9510656b6e5d5f76c27a21fbcc1c086108f3f493a4ab084cf32ba5b3c280","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"right to control the use","u":"/concepts/right-to-control-the-use/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20e184c79aad54c148787846fd61fa4d19c941586b8f9d637873411ee6a376d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"right to sell or repledge","u":"/concepts/right-to-sell-or-repledge/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:409f229b81b04ca660ae138b155e8ca1886317546cf7c20bd0f408c2c9b44100","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"right-of-use asset","u":"/concepts/right-of-use-asset/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1142b400c3cd7036e24e2871cefbfe2c67d78f707aa257c91928d98316ec584","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"right-of-use asset amortization","u":"/concepts/right-of-use-asset-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13ae41ff97ac3ed8392f861390fa34e3d960e1b631ef3865cfc18f14f8370897","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"right-of-use asset and lease liability","u":"/concepts/right-of-use-asset-and-lease-liability/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dde23926e5b6a188b18fb5d783f8585a32286b59c5e9ba36ae17096404bc4b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rights to data and results","u":"/concepts/rights-to-data-and-results/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4866172177f022f5b6c6aeacf5c5087537a007ded740b32e7cdb48ab0e5185a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rights to use","u":"/concepts/rights-to-use/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13e250d4ee60d35d71f09f3cc9b189588f28a1868f60b5762193ebd66f4cb988","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rights, privileges, and liquidation preference disclosures","u":"/concepts/rights-privileges-and-liquidation-preference-disclosures/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:581d29d40cbcfb91b980d720d592f75cc63376500576a1ea9f9deabda4669d27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"risk of adverse deviation","u":"/concepts/risk-of-adverse-deviation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e9a35c1bbb62bb734fe07b4d928f385886f2b4a3b86da93d791590ef87bb6ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"risk transfer","u":"/concepts/risk-transfer/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f675b1c256ed429a9ad428216e1051ffcc9ad8bb3e765864f810e5543368451f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"risk transfer in reinsurance contracts","u":"/concepts/risk-transfer-in-reinsurance-contracts/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b294919d43b0d8a8d2699fe8a5ee585ffff6a0848b8e6630a561698b24f66f3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"risk-based capital","u":"/concepts/risk-based-capital/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a23798bbd8aba7d131d421cb056b90558c1191110193c0319b92ec8d4d54d54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"risk-based capital ratios","u":"/concepts/risk-based-capital-ratios/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ec25bb89764de1525d944f97e51f6f2625bf28f4514b50175a0a4d24d3a7925","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"risk-free discount rate accretion","u":"/concepts/risk-free-discount-rate-accretion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:897e08489351dc493f8b1e5f62df384293bc07898e3981ccd047878e56282dd3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"risk-retention and bonus programs","u":"/concepts/risk-retention-and-bonus-programs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fadae82505eedd03b5b0019fdcb8881aade1cd75033b86ea3a8f71ca76d3798","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"risks and uncertainties disclosure","u":"/concepts/risks-and-uncertainties-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb64e695051cac27efca6086bc244973e4dd2e9fc6f0e3f11b1cda5700851126","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rollforward disclosure","u":"/concepts/rollforward-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b7f2f61d19bc2814c5e094cb188d2ef64282717157360ce91489c4199791ade","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rollforward reconciliation","u":"/concepts/rollforward-reconciliation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fb1cdc5450b08f8cb3513981e4a6965661da0f1e6fb5be5d0a2eb459034dbef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rotable parts","u":"/concepts/rotable-parts/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34ce96a86ad4bd8145943c046731cecc2ace808caed3ca9ed7450499de213127","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rotables","u":"/concepts/rotables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38c6eb5303ddc8f10c1c235a72b62e5ae9a5459d6a19fa136fd61a12333cc16b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"route developmental costs","u":"/concepts/route-developmental-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7bdc33e017a11b960306080660dbd74d9a89cc8b5f66d6f46c931dc49d3a2048","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"royalty and purchase provisions","u":"/concepts/royalty-and-purchase-provisions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adda420871af85626aa1b1bb091bee74f9dc442303e596fabb004f07b48a0e4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"royalty guarantees","u":"/concepts/royalty-guarantees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dbc3a752fb8a0c11728d043d2e434755f57bee75dd049adfa56b14a6d0ece35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"rule 12b-1 distribution plans","u":"/concepts/rule-12b-1-distribution-plans/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44dbbaeffc4cdfc2117e20c3db8599fc2c9e6c5ce36e09dcc6ccb82c3ed51635","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sabbatical leave","u":"/concepts/sabbatical-leave/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a8fe73c06fa40f13988aec1db7d5c374d36346d5cd2f9ab0eb28e65e2c08205","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sabbatical leave accrual","u":"/concepts/sabbatical-leave-accrual/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e03be1688e198d35d502ac706842cf3f192e57baebdf7214cb7007268742952","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sale accounting","u":"/concepts/sale-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2268361e91a5525830c3bf938608c00769091709e859e2c33c30827095910e1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sale accounting for transfers","u":"/concepts/sale-accounting-for-transfers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de4acad04407115a260871799206db5a9acf536c6dcca83828e8061e2f9b3cf4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sale and leaseback","u":"/concepts/sale-and-leaseback/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:063f8dd9bf9057893698127614f9706cfc110750546f4730f8469721b60a4d63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sale and leaseback / failed sale financing","u":"/concepts/sale-and-leaseback-failed-sale-financing/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f48dc60d1cf9a79cece258925607c4c33aa474a0f2df1a147e74b24cc4da5f43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sale and leaseback financing","u":"/concepts/sale-and-leaseback-financing/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6f50473645cecac7e9f8e5fc570f0f1d53fcb0f63d6947a21c4d8593408c121","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sale of loans","u":"/concepts/sale-of-loans/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46e79f162f2ac545ca84bcf802c3b72a34700bdecd449f97f57e4311f532a597","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sale or substantially complete liquidation of a foreign entity","u":"/concepts/sale-or-substantially-complete-liquidation-of-a-foreign-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de31dab21d8d61d03d7e1ca5d53167f1a411df39b35bbb968ba1b2e1989f111a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sale-leaseback","u":"/concepts/sale-leaseback/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c4062c38dc625155c225d10923266bae76518f72e3b71ea6a784d513b65169b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sale-leaseback and gain deferral","u":"/concepts/sale-leaseback-and-gain-deferral/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ecc436b2d528eb4907d9d652e850bb2fc593e40fdb47bf1d847d2acb760aa24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sale-leaseback of real estate (842-40)","u":"/concepts/sale-leaseback-of-real-estate-842-40/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:055a1556e13ac49784b63dccc99b76f20f869c381583e3c1f6a3aa545d6bd8f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sale-leaseback transaction","u":"/concepts/sale-leaseback-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7439b0bdec82ea47f0a72e1350f2d4c2d544e8d113597e5e9608a26163f5f6a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sale-leaseback under subtopic 842-40","u":"/concepts/sale-leaseback-under-subtopic-842-40/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b1b08c43c1c2efd9ecf6cff2776d79c5a2ff8de2f8dc4874249a7855708e8ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sales commission","u":"/concepts/sales-commission/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fd451baf91cc3cdb9ae8690199fe303b7b6d8c1fae6b7ddb591c5e385883566","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sales incentives","u":"/concepts/sales-incentives/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b04f20e173f2015b90749d3ee9e552b0867021102668cc6dffb50ba83c5872e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sales of future revenue","u":"/concepts/sales-of-future-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:686dacbf6a69c8784d897996e716581b89045bb12fa4beeb47a1d4a8076939eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sales of receivables","u":"/concepts/sales-of-receivables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f255a7e3965107d9037808e1445587555fb65e9eebd87e8e55ff6e7e6926ebe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sales with a right of return","u":"/concepts/sales-with-a-right-of-return/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acce2dcae174e893e4e4cda1cfe75e951cd83950cec07d0e0bb9279c23d3b1b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sales- or usage-based royalties","u":"/concepts/sales-or-usage-based-royalties/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a81d1650ac0ef477c6f2c271566de078caa2147b117cfa61cfe0a387e522d28c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sales-based royalty","u":"/concepts/sales-based-royalty/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:258a260191264d9f28dd82c1e11c284b2493c6aad13e2d683ca1b1ca851e2f25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sales-type lease","u":"/concepts/sales-type-lease/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8289fb703bfc49e9459ff37b85b8103cf846406ca5c557766ebf2e0f65039bae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"salvage value and depreciable base","u":"/concepts/salvage-value-and-depreciable-base/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36a67a9505d08d751d954b58dc4eae551671b5519a9b2a8749558a895d3396c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"same-counterparty inventory transactions","u":"/concepts/same-counterparty-inventory-transactions/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eea14e22907826eb5016611e2fdb4f0903e0a95c7f89286e99f011be244afe69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"savings","u":"/concepts/savings/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b7394e28427a228478fab10ac714e58562588024100b45fde1bb1fa08f61013","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"savings and loan association","u":"/concepts/savings-and-loan-association/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c92010d4afe9821a6b41729eed81ac052aa629df77d6cb734ad9fb58f16f168b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"schedule of investments","u":"/concepts/schedule-of-investments/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebff0263e2a08610743e784f3d9277b277d6d2ef6870eea7182abdf9fe3593c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope","u":"/concepts/scope/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d69a7c25acfb4ba6dc448918781e10493c5248d1bb7770cbf66a4b45b3dedb06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope and applicability","u":"/concepts/scope-and-applicability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91abfce2dc843f22d10b138f61b9340cd792529da97eda64428da6eeea02f15d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope and cross-references","u":"/concepts/scope-and-cross-references/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b045c14b2e856b33165c4d9a210cbe96ea31a51f9510f46e37dc60d1809b9f8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope and scope exceptions","u":"/concepts/scope-and-scope-exceptions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44ae3b1756abd69373125a5468644183b50a906a598e7203f938f9c3c3e81338","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope criteria","u":"/concepts/scope-criteria/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58bfadb1eae4906508b1b95fea3eabbf9aa31acc915ffd849745cabd2b91d2a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope cross-references","u":"/concepts/scope-cross-references/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6f6108530bd3981d6d78f613ef4c8f9576bd80e17824bfd67db71c9f3d26f67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope deference to other topics","u":"/concepts/scope-deference-to-other-topics/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64502689f15e66b2dff84f9319cb8b40628594f681c23d582a89bc89de514318","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exception","u":"/concepts/scope-exception/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ed1ba9d587cf4db0893999f158d3676a72f4eb61b15d928f4e15e993595e32d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exception for business combinations","u":"/concepts/scope-exception-for-business-combinations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7d0a9dce0a602f5832a72e25eb54e06f4e0276f6a68edd7f79a8adefc1247da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exceptions","u":"/concepts/scope-exceptions/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d774329568f9e72ef405617d89d1f2ec4fabc7704ec5c10d09d8e56873cd63f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exceptions and normal purchases and normal sales","u":"/concepts/scope-exceptions-and-normal-purchases-and-normal-sales/","x":"14 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b7652c83fd37e28a04bbe8b9e6048307cd72bbcd3cc6b21facae1646088605b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exceptions and superseded subtopics","u":"/concepts/scope-exceptions-and-superseded-subtopics/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eacae2afcf727c24d8e70978f1b98665f91424a412c2a93e4a5a7700204c1150","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exclusion","u":"/concepts/scope-exclusion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dcbe9ef82567e62061e6d4e4179c204e470191bdeded42e3013b358bda46b71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exclusion for financial instruments","u":"/concepts/scope-exclusion-for-financial-instruments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef6824554d1854d881dc2454b89bd92b46363ea62855f14f84bc4fa9237fd082","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exclusion for leases","u":"/concepts/scope-exclusion-for-leases/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a9af9e2365438be40b5db0d8007c9d8cb4925f9e2be07d3c2c9aaffd2773f8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exclusion from topic 815 derivatives","u":"/concepts/scope-exclusion-from-topic-815-derivatives/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf79bedcbe0a6f76dee8fbfdd86170b85ee209de764681a29b3b2dda91b182be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exclusion from topic 842 leases","u":"/concepts/scope-exclusion-from-topic-842-leases/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b416fa17cd0f3c4fdbb3985a8460858874cfbc4beec08744f9638d0e9d6a4f42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exclusions","u":"/concepts/scope-exclusions/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f279a5a1b3d92946c10a6afa40ba33b35d6cfcc61d4ce29e0214a1dbc1e67edd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exclusions: topic 960 and topic 965 plans","u":"/concepts/scope-exclusions-topic-960-and-topic-965-plans/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a224503e61cce58d207edc1817422e7a4ba4bc6ac72a1ffb0d25ced1de4704c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope exemption","u":"/concepts/scope-exemption/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7b32648b476498e3e56a3cce9e223e99e10dd7f6be2d0d83505f0bae77fa59c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope limitation","u":"/concepts/scope-limitation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9593c6d5af67d78ce8f513021c35ffd8587598953a69f9631c5f0541dd18a821","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope navigation","u":"/concepts/scope-navigation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4349c0a7a11a83c1a65f02d1eb2bacee741670d7bf4213600aa19b04a3cc5a63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope of industry guidance","u":"/concepts/scope-of-industry-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be6b5ff32f4689002362687b2e2b7482c0ef922de674d2f4a61f17c68dce3204","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope of insurance accounting","u":"/concepts/scope-of-insurance-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dbf4cd83dcee844111e95b05a8a001989520389e8574be315754aeb24fa841c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope of the casinos topic","u":"/concepts/scope-of-the-casinos-topic/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0831edcc0266a615f7728ed7dd6caa09ad2d4fe570f5122c02eda28d4ad1e071","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope of the reit topic","u":"/concepts/scope-of-the-reit-topic/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b8d7460cbb0da5b8e7bb6efd29fac1cd3395f4077ca5448e9ddcdf26f94a40c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope of topic 930","u":"/concepts/scope-of-topic-930/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f86598462fbc02cd6a07a2263fe37332248bd4a1f386d4ca892ef3a99d376b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"scope of topic 942","u":"/concepts/scope-of-topic-942/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f78737a97dd6a7f175a770ce976a34c646bd1b6c8752fd669e101ac3ba93c0c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"seasonality disclosure","u":"/concepts/seasonality-disclosure/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8662519cf60a9405bc6aafcc2a7de82e8c6a229ad96c75721ffba183fb3c7bab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sec filer","u":"/concepts/sec-filer/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5dc341a2c21fcf51466eea92d18e4ea9d5a6d791c32942c73ef9fb92003130b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sec sections","u":"/concepts/sec-sections/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b296c5786cc13e941c9b1f35376ac1bb2d03c4a96aaac0f440c90588e912b03f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sec sections and sec registrants","u":"/concepts/sec-sections-and-sec-registrants/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7af1167760177067597efa31b8173944e9ad7eaf7126b150c4ded9d29ac775a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"second-injury fund","u":"/concepts/second-injury-fund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48befe50c7e4e64c8d60c3f8fa576d23aaa143ad57091ac77fa0886c0d882431","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"secondary market investors","u":"/concepts/secondary-market-investors/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4535aa9a769f520b3bf92ba76115d7b0cda0ef79eb14180edd2877e2a3cc9f8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"section 401(h) account assets","u":"/concepts/section-401-h-account-assets/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fe7288ac4155c49bdda3ea81f92ad14fe8502f1fe35aa219b51f263d20a1340","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"section not used","u":"/concepts/section-not-used/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d5fe033044311edad35890c108b87060e02546e543cab6223e2bde3d3f31326","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"secured borrowing","u":"/concepts/secured-borrowing/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecfe129ab072fa4164838571e78e53b8a71e6e1c4ab80e7f78ef6cf94943746e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"secured borrowing and collateral","u":"/concepts/secured-borrowing-and-collateral/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a088d8ab8b5ba543fe1edd2a09cf7ef1534370ed864d967888adfdda50e4c791","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"securities brokers and dealers","u":"/concepts/securities-brokers-and-dealers/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:069930bb62970ef946cd27cfcdd32bafb8a5072fada6b5d6131a4a6aeafa6680","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"securities lending collateral","u":"/concepts/securities-lending-collateral/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45ca305061c5300b2c8f6e620856ce5760ee58ec999f0235f1035ccab0e5f387","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"securities lending income","u":"/concepts/securities-lending-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61fd5a0844905a05e0f6b7ba828f1f0f2568b0b516c5fbbd4588f9d346012dc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"securities lending transaction","u":"/concepts/securities-lending-transaction/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66df6b5979e6c1f424889c95bdca193755a46dabfe795b58bb7c437cbd3448f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"securities sold, not yet purchased","u":"/concepts/securities-sold-not-yet-purchased/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:528cbb40a7f45688703df6e17675c2dabb1f2e7a84b2d76bdd10ba222ff2fa02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"securitization","u":"/concepts/securitization/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df36a1ceb3cef9741ed732ed9792da3f9643751c007e15eca04146891a2ac1f8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"securitization and sale accounting","u":"/concepts/securitization-and-sale-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:893ede53707f9c36570d2d6433298d548a5c4551c82e34840d8b07459e96be9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"securitized financial assets","u":"/concepts/securitized-financial-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f3db36105bb52129f195f2ae13a2f0fa91c12c29848b0694db436e66353e984","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"seed money proportionate interest","u":"/concepts/seed-money-proportionate-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c45e140f2e5f91e15113dd61fac9997b4e1ffafd6cdc0f442840121eb9a86a70","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"segment disclosure","u":"/concepts/segment-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca70b04a0c46f7788199ba607755419a3a1dead02ea4bb52c08d42d30bd2db05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"segment reporting","u":"/concepts/segment-reporting/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aca2dff4e1d4719a5102c5d89edf329d61e1b1cbb760d7ca5c805799cd033600","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"selection among acceptable alternatives","u":"/concepts/selection-among-acceptable-alternatives/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5592e20358b528cd599d944551f423dbe452a635d14af1fce09e9ecd9ea961b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"self-funded plan","u":"/concepts/self-funded-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f667b91c1b4da722e87571d365b0623aeb8a169600a139bcaccae3d400d3f6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"seller financing and buyer default forfeiture","u":"/concepts/seller-financing-and-buyer-default-forfeiture/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56b112363e679db7323dbc88bfd1f3da44ef97423e08f9d7f605cdea6b28ba46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"seller financing with recourse","u":"/concepts/seller-financing-with-recourse/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f06562cbbf67e6d236e7f0250c727ec42a622bedcebb579186bcef4c6cd6f361","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"seller subsidy","u":"/concepts/seller-subsidy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae721621ffd43f0e4fa6a287225618c2abff92f649fe7399c7622a68a60029e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"seller-lessee","u":"/concepts/seller-lessee/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f57d4d7e7d1f6ee6a639871a0f0d494cb1404321e1cbe2f60420bf0022ef8db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"selling and marketing costs","u":"/concepts/selling-and-marketing-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1243115135308f5d69f87950994a4936c710da1b23fd2e0da70549fa68c52698","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"selling expenses","u":"/concepts/selling-expenses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1b38e1e7962ee73b161aeed737129bda2a71d3d80032344711a4a6cd07996f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"selling profit or loss","u":"/concepts/selling-profit-or-loss/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:131e9175f59f4b67534d652c2eb949adb458855e8df4cd46151f49e47c6bd2b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"senior and subordinated debt","u":"/concepts/senior-and-subordinated-debt/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f92c0879ad71555932c4cb201b0ed2d3a4e023f4fe042d456dd240f7af0a7ed7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separability criterion","u":"/concepts/separability-criterion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7dfa493c990f621f1c93552bf0c5b83ffebaca2d6ad9a84eb03de54af854f63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separable portion of operations","u":"/concepts/separable-portion-of-operations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd9dbcd1bc8cee5cb6fc6d04f6777c3176e522bfb643063b4bf94fa64948d544","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separable portion of operations and source-of-cash-flow approach","u":"/concepts/separable-portion-of-operations-and-source-of-cash-flow-approach/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1075bd91e30a8ee8df4f3c379079f96d062e5a4b2d04394e2a270b3a9acfd3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separate account","u":"/concepts/separate-account/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29131900b38e9f4a26deed574ab8b3e2184858c2e896d69aae57e05809421741","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separate accounts and policyholder dividends","u":"/concepts/separate-accounts-and-policyholder-dividends/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2916d996e173fa933ba92264a2376a310f7570d3104193e4f2b42a04b75f23f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separate component presentation","u":"/concepts/separate-component-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3981288278612202a7b1b84382a24cc54375daaf871c27a8ac792addaded0a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separate financial statements","u":"/concepts/separate-financial-statements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:975123d02370ac9141f2c70d2194fef79bc75362f436f23391b5ff680b7f1499","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separate income statement presentation","u":"/concepts/separate-income-statement-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f689745a729a19771e3941a7326e76420a3ccf9efdfa70954832ab2420ce321","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separate lease component","u":"/concepts/separate-lease-component/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ca8e823402014bdc5b4da2745f2216797ad8c0b90d8f2397f4a6fac3c4e7b19","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separate legal entity exclusion","u":"/concepts/separate-legal-entity-exclusion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dda61317819a4819bf802059ee7e9d9410cb4e86cd1c300eea9aff26929b6a21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separate new asset","u":"/concepts/separate-new-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:606df4758dd51912350da1445b3fc41f7a4b168513e6f9597d9b4a326451da03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separate presentation from topic 606 revenue","u":"/concepts/separate-presentation-from-topic-606-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1e968bffbb07c9e5db2ec9f23dde2da8037682b56143863a399ee0136e1be20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separate unit of account","u":"/concepts/separate-unit-of-account/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44dd8af16e2e96a1cc0e7affdf562a0ab76f81b2dd836d1814478297a193732e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separately priced extended warranty","u":"/concepts/separately-priced-extended-warranty/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98a846366420d06e5022b73ea2c0eafcb6da83337c69224e5e3ea82ec15b0b4b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separately priced extended warranty and product maintenance contracts","u":"/concepts/separately-priced-extended-warranty-and-product-maintenance-contracts/","x":"36 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c470b19ebc3a41b8ce678e636841916f9fc6cd066300b42d48d2a9ec13073b1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separately transferable","u":"/concepts/separately-transferable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04f260564bcbb82b4c82f66c35c79478460eb266d3c84dd6f24dd1e777fe488e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"separation criteria","u":"/concepts/separation-criteria/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee60c683a52509f8803f979aba6fe9e51c2383501ae868385ec6c5baab901943","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"service concession arrangement","u":"/concepts/service-concession-arrangement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dad9e16b1b84c6e187981bd5586a56ab5da18ed7ff28b9f8df64af2be92a4826","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"service corporation","u":"/concepts/service-corporation/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4384ac8e4dff2f36e1bc270b5be38354acc029596f244439ae0355c0efb6158","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"service cost component","u":"/concepts/service-cost-component/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26287d705607430719b48849624af2e2d17190965e4f7da894cc429e70350279","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"services received from personnel of an affiliate","u":"/concepts/services-received-from-personnel-of-an-affiliate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b8b898e5762db9f1406f53ce64ffa10f0510713e5bb438ea82aaed80f329b36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"servicing asset","u":"/concepts/servicing-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1466484b1898d6086ffe0ecf9795511484b3a0aad51c5e783b58b612dc0b5f42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"servicing asset and liability","u":"/concepts/servicing-asset-and-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70032300579159e7c4c8619401f13f2c4d9a4c25da10b80aa72beb73c637a431","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"servicing assets and servicing liabilities","u":"/concepts/servicing-assets-and-servicing-liabilities/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06d51d9c4572938e04a6f643085535ce9b75533dbfe78ad261398ffc81814891","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"servicing liability","u":"/concepts/servicing-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53621c2710667ce3b8bceec6a69c698da0b2dde27600a5d6f9e994c62225c3ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"servicing revenues and costs","u":"/concepts/servicing-revenues-and-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d78598a0c14b749b22d1cb8e4a4ac0439cbe9331241205eb0d5fdbdb7ee12b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"settlement and curtailment","u":"/concepts/settlement-and-curtailment/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dcf04e5e24c655c35e0a06d4ef13c5fde66057a5048bb6c781844f026f24207","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"settlement by transfer of assets or equity interest","u":"/concepts/settlement-by-transfer-of-assets-or-equity-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d60dddd72702874904058393ad348f1de22599a4be860337711a87becfbe9308","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"settlement date measurement","u":"/concepts/settlement-date-measurement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f0a584382aab6d219b2016e957b79ce2b57546a6513339581197f8014c3ec6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"settlement-date accounting","u":"/concepts/settlement-date-accounting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e735b7ed65a40c69a4d787000406c524a69acc4dfff4d705329f6f082c9c4da7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"settlements, curtailments, and termination benefits","u":"/concepts/settlements-curtailments-and-termination-benefits/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f93958ea75dd6e813e89ab337b681c747c680c0fa8875f76ed00d32150313d75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"severance and salary continuation","u":"/concepts/severance-and-salary-continuation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb0b35624c2d681c3b42916f737729c35fcd16bc69e3e99e89fc31488433f765","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"share-based payment arrangement","u":"/concepts/share-based-payment-arrangement/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3065601da868164b48c903c0c7ec657d2df2a9210d64bf8ffee652078e97641e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"share-lending arrangement","u":"/concepts/share-lending-arrangement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57dd94f7ba04c54cc4084ee39ac7c78cb4739ac358cc1661c6c621a737f34992","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"shareholder consent","u":"/concepts/shareholder-consent/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc769fa938f233e64b0d9ce104053346334105e9ee9016cfab3fa7e769be5794","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"shareholders' equity","u":"/concepts/shareholders-equity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b85d645521d0aa374dae04b462fb9a27f218b092b55cc29702a3abc1a647d143","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"shareholders' equity disclosures","u":"/concepts/shareholders-equity-disclosures/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1107d7199019f1617f2bd6d39b82c88fcc794699d44eeab6340880d3f4ad3d81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"shares subject to mandatory redemption","u":"/concepts/shares-subject-to-mandatory-redemption/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:603d98b9a7a7305783061697666360587a34126db69df5687732674e018843e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"shipping and handling costs","u":"/concepts/shipping-and-handling-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e81b87976c19a0569283d210a2ebd5349b7da6cddb6044e200ceafc0c8a405c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"short sales","u":"/concepts/short-sales/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df3665469dd133aaacf4d82fb16d13c7e30b6bea471c3e97122905fc541f2c8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"short-duration and long-duration contracts","u":"/concepts/short-duration-and-long-duration-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ef44449aa9963a182850f3dba5d13400d10a36273c02815d2f40b2c9817ab6d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"short-duration and long-duration insurance contracts","u":"/concepts/short-duration-and-long-duration-insurance-contracts/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c58a580b37748e794e01657122d20bf6817bd74f3b9d1d41a3e086139c9462d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"short-duration contract","u":"/concepts/short-duration-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eede2d728e2a0ef7051b940f3c85af8125f605e698bd00ad2a971c14b1e9db42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"short-duration contracts","u":"/concepts/short-duration-contracts/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1ce27aeadc57c08b795ae49b16c6f83f2b876cb3cc0f060a98398efe7f6bf30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"short-term lease election","u":"/concepts/short-term-lease-election/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:292bc5a2fda0eb879519da1c02a20c6c2f4351db99545ed323f1d11551efc35c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"short-term obligations expected to be refinanced","u":"/concepts/short-term-obligations-expected-to-be-refinanced/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e7ab5cffc3675ec1be01f2e6b379c03af8c709aee3d3629e7d5cbcb294aa8f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sick pay benefits","u":"/concepts/sick-pay-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4e9819f5193e48d267feb527a9398154df491eeaa87e7365d8ff4a404d8b347","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant accounting policies","u":"/concepts/significant-accounting-policies/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e53fff3848b6fef56a5cc2eb5204d7649412d5e9a63d7b0e58c7f8e07f491d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant accounting policies disclosure","u":"/concepts/significant-accounting-policies-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85da72bc89bc070ff92d697b75041ec09678d18cf4925cba0c60de6da37483e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant accounting policy disclosure","u":"/concepts/significant-accounting-policy-disclosure/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13a1b34764a67a50f92f328689e28b1cb4a5ad978944e1d3779cdf8c8851c54e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant assumptions disclosure","u":"/concepts/significant-assumptions-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19a7b9e75d368877f3129d5ca87bd54c674a34fa60c0d47523e8c0440b70cbc5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant categories of borrowings","u":"/concepts/significant-categories-of-borrowings/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8ad416ee19cee073a1f2f4014a9c872b102af0e95f0695d54c3dd9f220032ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant change disclosure","u":"/concepts/significant-change-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42b79b062ea993f5a63f7cc41b5e4a8f98f2ac7dfb6d9e9eaf373050e1148bf6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant change in facts and circumstances","u":"/concepts/significant-change-in-facts-and-circumstances/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c5e1617bca95a3d22bee42280efa28139664a8d8b603faddb8fe691a1011efb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant development uncertainty","u":"/concepts/significant-development-uncertainty/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f35ae8beccb769330fdca280f484f398f082c01b5198b16f7ecb17ac0e4c90a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant estimates","u":"/concepts/significant-estimates/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:487c440c8125561f494bce96a19dd151204061a03d037790fe64c2828acca1dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant influence","u":"/concepts/significant-influence/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a7ad8bf56a1d7ba0c334ff85113460cce3abdf3e093214c416d828b448e6232","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant production, modification, or customization","u":"/concepts/significant-production-modification-or-customization/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b287da68b9aa867f9d88be79e0a221d0c93d209dc206a6900d8bbd5736cb7286","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant risks and rewards","u":"/concepts/significant-risks-and-rewards/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5398d4239e15616fe3ee0dec466641b4864c6a557a63ec3ccd95c94a8ed33409","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"significant segment expenses","u":"/concepts/significant-segment-expenses/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cfd2075d2893bdc1abd50d210a4910612287d7a89ad8e85bc90fb4fa5d0a155","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"simplification initiative","u":"/concepts/simplification-initiative/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:647650ff30fd55d646e10d3d742573eba4461b8963df62e3fef3f659ec4bb3d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"simplification of gaap","u":"/concepts/simplification-of-gaap/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10ab772c7f9357a2bc029f1fc05ccdddd2b6c374800e11877621ce40c13ad677","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"simultaneous equations method","u":"/concepts/simultaneous-equations-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6242f76b92081a88a5fa65616229333d56df2e4a2a9db8726fd616d897f3186c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"single balance sheet caption","u":"/concepts/single-balance-sheet-caption/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:805c2f0bb71e47c640842e04f2e77f92b23eeb8c49667db0003485813436048a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"single continuous statement","u":"/concepts/single-continuous-statement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bfc64f196c1c59e86c632035d14f82acc350cc24142973fcc501d6094696b42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"single continuous statement versus two consecutive statements","u":"/concepts/single-continuous-statement-versus-two-consecutive-statements/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cfea7859ae015c0339e6c4a43deeefcb0d34af5a03eba89b92c2ae3c4657ebd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"single lease cost","u":"/concepts/single-lease-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdd5aa875395889c339c2dc687950e2e2e5fd637d815ecf6b505e0e42dfe37c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"slot machines","u":"/concepts/slot-machines/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:257b28ad67c089c63a26ef1cc49a632007203eb25f3fc079eeedc6d74f000a7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"slotting fees and rebates","u":"/concepts/slotting-fees-and-rebates/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:133a1e5c25a9cda43b7ec625bd0f9002801389b33b58c03858df8d87639bf555","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"small down payment","u":"/concepts/small-down-payment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c169cd2b058e294920f739a661cd1a6412587336d399df6954077a6a8612edcb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"small down payments and buyer's note","u":"/concepts/small-down-payments-and-buyer-s-note/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dae12bbc40aad6077fa4e9b90ef055ebd1f83dd5626bf81c30bdf8146ea9cb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"small tools","u":"/concepts/small-tools/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:734beb26abe874ab5a3ff4db864b6533a356530b669f6f6c89a3ccf802b9e260","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"small tools and salvage value","u":"/concepts/small-tools-and-salvage-value/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa3a16d128d54c608014d568178f589efac96617984ed303212ef052e5add3fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"soft-dollar arrangements","u":"/concepts/soft-dollar-arrangements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f0f0fa3ba93150178aad3cf4754458df3d1b84ddbb3c1c10c76235fa208bebb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"software arrangements","u":"/concepts/software-arrangements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d106b5606d85cc3aa4f41e50bdc0042b262ec057b74ff19e3e12dbecfd8089cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"software capitalization","u":"/concepts/software-capitalization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a005618b7cd26dfd7752c85b1af6273666621dc99a32248f8fdf25912d665a06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"software inventory","u":"/concepts/software-inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d460526f6502f725d87b4836772673ea1eb6604636934b7be06d14315fd112f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"software marketed to others","u":"/concepts/software-marketed-to-others/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2192bd6445386dd7a07a13a30cadc50ee5edc0f630b23f0b88ddc6132ef05436","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"software to be sold, leased, or marketed","u":"/concepts/software-to-be-sold-leased-or-marketed/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c77367240913117a6c736e3af5a5ae2dac2b942e393cd9da0ed97d45bb67fb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"software to be sold, leased, or otherwise marketed","u":"/concepts/software-to-be-sold-leased-or-otherwise-marketed/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f1eed5fd4809b11685b7a0c62442ce2434efe5fefd3ac6c3f830721bca6f910","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sole corporate membership","u":"/concepts/sole-corporate-membership/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:112cac84f773fd4df2f9119e05c9f004e06a1df4521ab439e3fa808c5612fc07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"source of cash flow approach","u":"/concepts/source-of-cash-flow-approach/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea3b9acd4ab6511bc2a17deb2367b86f23cdd8f6570f1003e541f7e15d050597","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sovereign debt of financially troubled countries","u":"/concepts/sovereign-debt-of-financially-troubled-countries/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8832d719b43d773cb1a42bd7f2abf2c5154f644e1e9c1196d7a6591e36e0724","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"special assessment","u":"/concepts/special-assessment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ced0875543d0b03a4806395540d6fbee6b076b49b9db05898f2628b4568e17d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"special assessments","u":"/concepts/special-assessments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6525704a4c57b79eaff4abc7af982dddf1379e31eb106e0a88acb6e0acdbe09f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"special events gross versus net reporting","u":"/concepts/special-events-gross-versus-net-reporting/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2212b36ee429d88529b3fb9a3602e84f8eb7d9f4cc81dcbcc19bfd01641dba1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"special termination benefits","u":"/concepts/special-termination-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1a2b96f48fa808470fe9bb2e931fb3207d25ce2d046259c5233785d88c09367","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"special-purpose entity","u":"/concepts/special-purpose-entity/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39dd177c9d0dc415e6c72f730e6c9d1e217105a16323bfdc5f2ccfde8c57f5e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"special-purpose-entity lessor","u":"/concepts/special-purpose-entity-lessor/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb4f1653c2a43bdbc1ef04942718820542827c21c35a39c74e55beb02cad8c2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"specific incremental identifiable cost","u":"/concepts/specific-incremental-identifiable-cost/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09847e99f91b3935c4160dd7c589c8b92d69ca2457826f78b83f71b6a17c993e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"specific ownership account","u":"/concepts/specific-ownership-account/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92bd075a7870fb3a993915242d539bd136482a33b44d1a11e4822a7d2994f866","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"specified beneficiary","u":"/concepts/specified-beneficiary/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8b87e246d1f5a01709e828a1cbe67220a605f4d02b5eeb98a8a75465882d1f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"specified prices","u":"/concepts/specified-prices/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45d90f136750eea60c6a08577397690ebc9573f090fce52f1b3870800390a67e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"spin-off of class a common stock","u":"/concepts/spin-off-of-class-a-common-stock/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fce6339bc7c99d565a297dd1d53d7bc4695e76b55850dcbe31edba4883f8fd4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"spinoff","u":"/concepts/spinoff/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4a104aa3f9ebc1d7b4418b2b1961ececd9cf673561f96dee4fd72ec6d51bb30","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"spinoff at carrying amount and reverse spinoff accounting","u":"/concepts/spinoff-at-carrying-amount-and-reverse-spinoff-accounting/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21f1794c4c9fe128aabbbf1d75c913889967d2f89e18a170ca6c89ccea9120ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"split-interest agreement","u":"/concepts/split-interest-agreement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:179952fe49d01e24842ddf93ee35568802def12d7b94d414a124a1e99f4fb63c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"split-interest agreements","u":"/concepts/split-interest-agreements/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73d8efacdb002f39581ddcc93635cdad267245df5673dfc4181e3292e09b2c2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sponsor","u":"/concepts/sponsor/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f21cb50cbe4ed20657a34fb73688f5b0db976e8474ead56c9164741a0ab9d61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sports and race wagers","u":"/concepts/sports-and-race-wagers/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8446a5e47c44e796006e6d81be63bf89d390c628868a9aaca0a4c809da9be1e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"spot method versus forward method","u":"/concepts/spot-method-versus-forward-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6e2cd265df89ef8b2c869997e72db61d704026b7da5a7d649432fc21374121e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"spot rate translation","u":"/concepts/spot-rate-translation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b511c23e489adf02b5d53f9816b341f9dbab0d20b4047d075854985bfa6ff2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stand-ready obligation","u":"/concepts/stand-ready-obligation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38b05acb25a3144009a3e6168405151eeb04a90bf40b3b4b1cfb56043c7852e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"standalone selling price","u":"/concepts/standalone-selling-price/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c7d4bfb4fac63bf08478e6142aa0faf4a462d4a58449fe1f824eb7825e75d3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"standardized measure of discounted future net cash flows","u":"/concepts/standardized-measure-of-discounted-future-net-cash-flows/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:994c9d45e4b29da5aeee2a23b2c3330c2b4d2d418d18ba8aafe7c8dbbe666d66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"standby commitment to purchase loans","u":"/concepts/standby-commitment-to-purchase-loans/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3f9120e8daf9ad006703d964dce1dac12f105a6254d4e66ae30e0ab1313b383","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"standby letters of credit","u":"/concepts/standby-letters-of-credit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:804de4c38b1761aec0f82a4922222d44a015bb59cb126ec691cf4d10bd404ebd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"standstill agreement","u":"/concepts/standstill-agreement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f67c0c7523dcbb0d60bcbd27812fdebcba47180f47dbcbca7536a2cfc86ce88a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"start-up and organization costs","u":"/concepts/start-up-and-organization-costs/","x":"27 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5007706b51f19ddfe9d2f8662d8277d1b0f8f73034b90abec8fe8e91efb92166","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"start-up costs","u":"/concepts/start-up-costs/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4a1d3c966af472a56955e788ecf5302575eaee317b63ecb8c662db66c5012dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"start-up enterprise","u":"/concepts/start-up-enterprise/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34354dc92ffb784bec4a81fb345320058450ad3409157e4a74ff5fecec308964","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"state and local financing authority","u":"/concepts/state-and-local-financing-authority/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e49fbed74b3e60685f536bad65f1eb363efd879100606c81540dcd89e980a66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stated interest rates","u":"/concepts/stated-interest-rates/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c045dcb448faa6b13fa09684782c30235da43e66b593947c393ef796bb03c581","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of activities","u":"/concepts/statement-of-activities/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91565e0637efa301f83d6f9d2752139e37ce281147ebf31151ef061389d0e7d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of assets and liabilities","u":"/concepts/statement-of-assets-and-liabilities/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bacd3114eee15275539441c5f03d28a6884486dcccc21f8dc0a5f0b141eb230c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of cash flows","u":"/concepts/statement-of-cash-flows/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d959485ca75b6f31e442e18ece53923e263b5f502251b6ca6d85ee2ef8b274fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of cash flows exemption","u":"/concepts/statement-of-cash-flows-exemption/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ff9ecafabc8fc4e5614bf7eaf2c8d8b3058f21878fb72a41a4c5b62f2637977","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of changes in net assets","u":"/concepts/statement-of-changes-in-net-assets/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff1a445c1b51b90bf9abd73760a5efef7a8dda720c6158bb63969373dbabeda2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of changes in net assets available for benefits","u":"/concepts/statement-of-changes-in-net-assets-available-for-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8a87ac77b4b4a1694d371e544ea290a8bc48ca67e5366a97d2852730578d889","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of changes in net assets in liquidation","u":"/concepts/statement-of-changes-in-net-assets-in-liquidation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9b4def50fdfaf7da42de2a1b3d3833cd0c81f269397b331cfada7595a5675ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of changes in net worth","u":"/concepts/statement-of-changes-in-net-worth/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7c3079554db89b0e3a39637af7b941dec010a0e318ed48f53f5ef88d525f37b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of financial condition","u":"/concepts/statement-of-financial-condition/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2928efdc1594037e0e558782fbcf1d38416f44279f6dbd25dc0c7b9ae428a36","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of financial condition ending in net worth","u":"/concepts/statement-of-financial-condition-ending-in-net-worth/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:891d749d7bf9aba3a3bce0fd584d66e229183fb1592de1a0547b08a526aea5b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of financial position","u":"/concepts/statement-of-financial-position/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:004d2f4d0e6688e1dc951c9df875ba058e9093288d4c5e2c7b2797707ab9ab09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of financial position for not-for-profits","u":"/concepts/statement-of-financial-position-for-not-for-profits/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4c69b80d1a98dd65b26456dc5ec61faaa5e3d7079ffd031ba4ae68340610e0c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of net assets in liquidation","u":"/concepts/statement-of-net-assets-in-liquidation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21a33e6b718e98e5244d43abd9130aa3be660eba9a7179d018ade567bf81c775","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of operations","u":"/concepts/statement-of-operations/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e8929bfd20acba9f9e156f0beb28e8d6f639bb9bcb977f6522a499140ae1d3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of operations disclosure","u":"/concepts/statement-of-operations-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:364d9fad1067364cbd8a2941292227a8f5cf4ebeee97663cea06d440c2eb690b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of revenues and expenses","u":"/concepts/statement-of-revenues-and-expenses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:372e3eb033030984a5e40df37cfc4f1d473af34ad43dd66c07abdf1095ef7cb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statement of shareholder equity","u":"/concepts/statement-of-shareholder-equity/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e5957b31593c9fc4e38e5aa94f55249b7f6e68ee24156eb31dd9e2a74b32478","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statutory capital and surplus","u":"/concepts/statutory-capital-and-surplus/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e64d02ad954a5e137fb4f531254be937bfc59424e45011cc46202be64bf9940f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statutory depletion","u":"/concepts/statutory-depletion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9976c86b883fa70ff41bb42d5b4e736f7ab31da5eac0cda2e4336a6af4b6f98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statutory reserve deposits","u":"/concepts/statutory-reserve-deposits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b9a8a56b356c9912d2258abaa227d6e0c5c38c5389c24154c64146f14ea7ce5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"statutory surplus","u":"/concepts/statutory-surplus/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b48125e50587d54fa1b63125f8b7df69bb6e9faf994345b16f38bf1f4df05526","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"step acquisition","u":"/concepts/step-acquisition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d54793ef4831244c8f62c86ae0a9f59c464ee9507a2d4fb0bee78e6fe3d01eb3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"step bonds","u":"/concepts/step-bonds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:548bac38cb80163a701be204229b05a8e9579946aa322b5026f59ca868e9825f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stock dividend","u":"/concepts/stock-dividend/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4adde903c484a93f16bf60dd8267a62eb3b77c9b4dffbceda9a82d0a73ac36cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stock dividend versus stock split in substance","u":"/concepts/stock-dividend-versus-stock-split-in-substance/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc2cc3609b3add946e3b944d9760ca534813f5d9be4cd31b1272eeeb4ed4ff99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stock split","u":"/concepts/stock-split/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f864b98181fb3ac729e12335fd3739b9600cfb3fd438e3bea5b9a3b9796965f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stock split effected in the form of a dividend","u":"/concepts/stock-split-effected-in-the-form-of-a-dividend/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d52ce49518823fbd6fcee1d623d398e493669f6fca86ef85a20d98e39540194","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stock-loan transactions","u":"/concepts/stock-loan-transactions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd2371c269b707b896d33aa3c10051eaf8284375358fe64e0aa52d3e3ff01e26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stock-settled debt","u":"/concepts/stock-settled-debt/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b561a5ca480aae890d5ccee0f90f7cd9dfac745e0449bd182b515bce8dd00bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stop-loss insurance","u":"/concepts/stop-loss-insurance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0143ec4f858ab259af26405960f6bd769390d11785afc8544dc488d0c4d68d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stop-loss insurance recoverable","u":"/concepts/stop-loss-insurance-recoverable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20a825d6beb47e651bdec4d9bc5dac98b5475986f524f0fe3129c55aad86266d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"straight-line rent","u":"/concepts/straight-line-rent/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d481dde438e53c6b8ff22b9b8cd46ff0673387bea68e430d64b2795e9a6c2994","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"strategic shift with major effect","u":"/concepts/strategic-shift-with-major-effect/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9b2debbd1e8b4de62b0409285917536704ffe5542938b2590c957662172c2c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stratification and valuation allowance","u":"/concepts/stratification-and-valuation-allowance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecfa333ff9ec3c7cde2aa6334d3e2a344e9b7ff6d7152c72f0ce4ab0ff4df55e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stratigraphic test wells","u":"/concepts/stratigraphic-test-wells/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:503440b61e4e1d1baf3896c3f1dc819ff43b06eeb1f5db9798e16628ce149069","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"stripping costs","u":"/concepts/stripping-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10e70894f6f64adb0b25177d1493234bba025de7874a07bc0385c5e4eb9b54f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subcontractor and vendor claims","u":"/concepts/subcontractor-and-vendor-claims/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6dc82b2cf84690318855c914daf6aa25508e83b74227295a0b5af82d0bca993","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subcontractor claims","u":"/concepts/subcontractor-claims/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:641301e4c5784df3473e51a2fb2d364ffda3a3b3ae9906d477c059600b96e7ef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subcontractors' claims","u":"/concepts/subcontractors-claims/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa8cfa6d1b6465437edf71bee1e2d1b137fc5e82a23adde00d7aebb9dc2a25a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subjective acceleration clause","u":"/concepts/subjective-acceleration-clause/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55d5c7613ddeab293cdf688a8e99bbdd306ebbb6e4529c452680a7b07b8c0588","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subordinated debentures","u":"/concepts/subordinated-debentures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a7a530d34c7cfe985eb82a06952a37526ad4fe73902280098d7d8826cb40caf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subordination","u":"/concepts/subordination/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50015a8e9ca6e27f12118ec87815bde1f87a2d3bbab47bd09a3ffd07733b0b88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subordination to debt","u":"/concepts/subordination-to-debt/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28aed0326f94af3f3a2f46d4cec27e05f5be3b02ed190fb2b37f73af9aa3e9b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subscriber contracts","u":"/concepts/subscriber-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b072359b89a352803ebcf3da945b5f05eee3cdbaddecc6da1d6c0897ef0432d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subscriber fraction depreciation","u":"/concepts/subscriber-fraction-depreciation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:010be0bd63eb68d6ec183f1e3ec53999abd423782740b535db46f344e4f95a18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subscriber-related costs","u":"/concepts/subscriber-related-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d24124bf124781d3ae00c7d6996c060dcc1ae38699710b99c38dd1f55f1d5694","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subsequent events","u":"/concepts/subsequent-events/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3496582127cc10259154d3160e2f1db2222bf4013e0944c992b284b142af9a2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subsequent measurement","u":"/concepts/subsequent-measurement/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6f77f7cc75438d75d8e5fa01f727355f6c452bff08299e86458a479493517c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substance over form","u":"/concepts/substance-over-form/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a069272305d899943cc0779d53bed49eabd738a598476d8ba5f2d2c26a3b0ed2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substance over legal form","u":"/concepts/substance-over-legal-form/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de68e5f07111d28633530040151dfacce3a60ecb124e2f7a3c66397c14b025e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substance-over-form borrowings (product financing, sales of future revenue)","u":"/concepts/substance-over-form-borrowings-product-financing-sales-of-future-revenue/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83172ecb24ce30ea29cfa22d7483ae3171e727f4ad735cbee425d4468d8dc29a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substantial doubt","u":"/concepts/substantial-doubt/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c079abee2f46eb43090f8f6ba21fc86e142202511b68de0fa758e60205d15974","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substantial doubt about going concern","u":"/concepts/substantial-doubt-about-going-concern/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74b761c60cabb572cf3b00b98d0cfb7f85c77ea1a71685dd671976cf05732c68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substantially complete and ready for intended use","u":"/concepts/substantially-complete-and-ready-for-intended-use/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca93716a9a54973716f0635b93bd10f766130f408f48fc30ddd453854b72ae32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substantially completed and held available for occupancy","u":"/concepts/substantially-completed-and-held-available-for-occupancy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2d7215a7196dbf4f8a31db28040f56242e9f79b55cd77dc8b69d8199f4e6194","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substantially different terms","u":"/concepts/substantially-different-terms/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8083d702739c99892721c9cbd33cc6cf8a237b1041d55e398533f478c43ef0da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substantially unchanged contract","u":"/concepts/substantially-unchanged-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2849ef1cb7498a975e5d31d1f43f8a91a4124ab59b36c7e55b28637928109e48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substantive conversion feature","u":"/concepts/substantive-conversion-feature/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b112246c8f7af29f5732c84b09c6ecf690eff4c69d6828280298baf2b6deee90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substantive kick-out rights","u":"/concepts/substantive-kick-out-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19a2f9639b44468e87937767275d44664e9d8871e8f7fd30d0796a6467e72143","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substantive milestone","u":"/concepts/substantive-milestone/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df89cb6b635f7753ce1bc8bc8f94308c0ecacf36e0eb2fbd4cd3f953bf53b858","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substantive participating rights","u":"/concepts/substantive-participating-rights/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43c209242f5b756da452a976faba350a09378f3ef3e42fb67c7fdee25d1c557d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substantive plan","u":"/concepts/substantive-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7afc573d07fd61931b8268d4e54b321c300d2db1761faf7f80a9b89b06f9312","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"substantive substitution right","u":"/concepts/substantive-substitution-right/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63ca94970357f91c60fafde1d5c8b457eebdd965a75a340babb5e69d4486c1fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subtopic organization","u":"/concepts/subtopic-organization/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5bbc6b3933dd10ab1aa34bbc4b54bbb893064cc704a7527856fa78638a06a02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"subtopic structure","u":"/concepts/subtopic-structure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cf64f74607c95a713170951894de3498b23af8c7b164e35235a0658fd0d6051","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"successful efforts","u":"/concepts/successful-efforts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a67b9693bd8ae3aee8eb1a4a7b37aa89605074eafc2eb096be6ef8c126c808ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"successful efforts and full cost methods","u":"/concepts/successful-efforts-and-full-cost-methods/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f10090f94a141bd3b9c0461cb367bacec185dc58d86c9dcad6fb7c87effafb5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"successful efforts capitalization","u":"/concepts/successful-efforts-capitalization/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcf4bc9ce75b3a8a9f0344ec63a9d5a73324fb9c7a5c415bb3ba9828f5014f0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"successful efforts method","u":"/concepts/successful-efforts-method/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da6d565e02a5de877dd16a4d0229ce191ef94167a0cc1bb1e7f1b007f05ae7f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"successor plan","u":"/concepts/successor-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23fd71dfba5765c5aa7f3740e817bbd1228e5b73e6c35b9d8e1038e76617c2b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sufficiency of equity investment at risk","u":"/concepts/sufficiency-of-equity-investment-at-risk/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af9162b751d562b145a738f72583572eeef1b8d0b9ee2eec0825a9ed66fd54e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sufficient progress criterion","u":"/concepts/sufficient-progress-criterion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2e74737b4aca12f8d100ae25cbf9a214bda2163722a8e4eacba4ea08ea43835","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"summary of significant accounting policies","u":"/concepts/summary-of-significant-accounting-policies/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1930ba5a975e068841bb60da0c25e7a18ecfa43bb543ca980b7b4fc011661a9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"summary total presentation","u":"/concepts/summary-total-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32abf73fd808265706bc858579f78a8797fc4a0e7eec198b2c005d506915147a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sunset date","u":"/concepts/sunset-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab65fb300792a6125e5d0f309ecf0f3d680409090f887e1ed5b4a02d43ec3619","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"sunset date and superseded guidance","u":"/concepts/sunset-date-and-superseded-guidance/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eeeac4b401e2e410f54dba5943537236a2456a60f260c6ca2752da7945fbda84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"superseded guidance","u":"/concepts/superseded-guidance/","x":"99 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4aeaddc9685bd7bcb6539d149ce991e4d95d80da2374d28c89935a5add21fa84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"superseded guidance (tdrs and purchased credit-impaired loans)","u":"/concepts/superseded-guidance-tdrs-and-purchased-credit-impaired-loans/","x":"20 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:052b1e25a0251b9b65f1894aa7d23f9aeb6fbbd6bf1bc1bb5347e3052b94df98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"superseded industry subtopics","u":"/concepts/superseded-industry-subtopics/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54397d688dd36bfe7ae3ee9ac4f91e1555b871959563b24087a64e476e75ead3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"superseded legacy guidance","u":"/concepts/superseded-legacy-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ae78fe606eecc07b00f514b60d8dae63c74e09ae07abd0ca52a2e77559462c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"superseded revenue guidance","u":"/concepts/superseded-revenue-guidance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91644622579a48c843da59a8a5c219330ce19150bc58dae97365e74239fd1be3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"superseded subtopic","u":"/concepts/superseded-subtopic/","x":"12 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b77c8aade7c3071e216bfa75fd2bd6c71ac429c0fbb14ffa9ee25272431d387","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"supplemental cash flow disclosure","u":"/concepts/supplemental-cash-flow-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21889893eb839c1543b1c27b911d9e6a92378dacce5b575c9ee328841ba0af43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"supplemental pro forma information","u":"/concepts/supplemental-pro-forma-information/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4efb9a6c2fd53608c85d1a54f9b981fa6967f8f37e94dd66276146722372483","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"supplementary disclosure","u":"/concepts/supplementary-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59abb7ca5fc275b5a8408aad889fab25bfaa890d7de7a06e349704e1117222d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"supplier finance program","u":"/concepts/supplier-finance-program/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb0ef084f7f8df4ae06d55e0988c2915daf8dd1fec33c0943b0c43c893001785","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"supplier finance program disclosures","u":"/concepts/supplier-finance-program-disclosures/","x":"19 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a24c43ab3a55dc1830cbc2d671b01ab0bbcba35131465b1d460c50fe1100a93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"supplier finance programs","u":"/concepts/supplier-finance-programs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8b18be44af9ad8bcf172c2837763b3c5fbec71ea57aca07c39cd85551ec52ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"supply and marketing cooperatives","u":"/concepts/supply-and-marketing-cooperatives/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1c966cabd69fa194d5340c901216b19c6d962f2829cdfb7e4495741050eeb20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"surplus notes","u":"/concepts/surplus-notes/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:459db030ae08f93fcca020eec070118b5c718e981da130ff2ae67ca9ce4c989f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"surrender charge","u":"/concepts/surrender-charge/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5055ff815beb7abee8053322d133afa5e874d898782adb0c039fa5a6379c8e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"surrender of control","u":"/concepts/surrender-of-control/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90dd372e1b9a36d418844d7f5363b030fe0f23e09ff290d5548e8d6b5ce22a42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"suspense account shares","u":"/concepts/suspense-account-shares/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37bc4ca45c7f8570c148cbd2fa6bda0a0fc885407fa9adcff78cf008b54027e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"suspense accounts and trading errors","u":"/concepts/suspense-accounts-and-trading-errors/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dfb6ff22a6e980bbd160b0eaaae114274ffbadc2a82925be6e3b0db70bd83c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"suspension of losses","u":"/concepts/suspension-of-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49622c34b6a735254f41b637af1bdad5192cf807abded7d728ec61f750637b5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"syndicate cost allocation","u":"/concepts/syndicate-cost-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:186e0aaf8f0d944ffa2dd0a78c7fb0105d26a0f3d025530dd169d02ff1ad11e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"synthetic investment contract","u":"/concepts/synthetic-investment-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9cb8f7ea21222d975fe7ad3374d3b5a951cf9e46b89d0ad94aba7f75fe6decc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"synthetic oil and gas","u":"/concepts/synthetic-oil-and-gas/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3e06ac0dcb0346d6415abb74d40867cd6fdc5202c07897458910368d7f11547","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"synthetic oil and gas from oil sands, shale, and coalbeds","u":"/concepts/synthetic-oil-and-gas-from-oil-sands-shale-and-coalbeds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef4325ee840055b9fe805dc2d6d61035f8b30a7344a0d296da3a41603f2910a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tabular format disclosure","u":"/concepts/tabular-format-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:709a2d6c5435fbb42cd664c4c945bd65747e1d146e269a3b38fe1b8c6821d52a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tainting and reclassification of the htm portfolio","u":"/concepts/tainting-and-reclassification-of-the-htm-portfolio/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:250988bcdebb61e3b7212fec699d7e115bb20fb423667dcc1b87ef4a9af4426a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tainting the held-to-maturity portfolio","u":"/concepts/tainting-the-held-to-maturity-portfolio/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f12f585cf95e2dac3836d2fddbd61029907bba4597f0a1efb967ef0fe505a30b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"take-off and landing slots","u":"/concepts/take-off-and-landing-slots/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30854ad7eb395ba6ffbb4975fe0f21dd098ad574f44ee7ddf2063f90491bad22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"take-or-pay and throughput contracts","u":"/concepts/take-or-pay-and-throughput-contracts/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21fe8d286719762847487fb0a38f2a07354554ac24d42038611e8ab3b9de1b5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"take-or-pay contract","u":"/concepts/take-or-pay-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9af0a56747b72cd16b637d7a1f491157cf5fd512b2da56b706986c4fa4eb603c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"takeoff and landing slots","u":"/concepts/takeoff-and-landing-slots/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63c1e8bd148516ad0f841031a0e9007e6b84e4a42b714f06f6f50caf09fa8ea5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"target benefit plan","u":"/concepts/target-benefit-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20ddd2bd802896d728b1952f99f3490c40b352b4e022c8de684e1e9fa9c553ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax credit investments","u":"/concepts/tax-credit-investments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c32cee7e1629a2281924f01def77bad627bc377f392614ccee8d8141f976334","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax effects allocated to oci components","u":"/concepts/tax-effects-allocated-to-oci-components/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5090c9ad678d6e431e589fc0e3b203b22cdd480a201f6558485849af28534435","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax increment financing entity","u":"/concepts/tax-increment-financing-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d6c8c0f0218b7e678d52e04341261b957f409b5071a48a29f821e5299c0a86f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax status of distributions","u":"/concepts/tax-status-of-distributions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76b043a33c8eb546345333c13e6abae2b32e47fa733bcd81c755a04ef1f9d813","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax status of distributions per unit","u":"/concepts/tax-status-of-distributions-per-unit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b8e08b34c561e5a97ff34655153c2c1d3ccf156d9765baae0006cf83140b76b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax-basis components of dividends","u":"/concepts/tax-basis-components-of-dividends/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1657d619295fd25c8e34f76205b2086e84053516f22237277b4bfb506896b0fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax-deductible goodwill","u":"/concepts/tax-deductible-goodwill/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38ab09be0374d0ecd2b3dd4afa265a34c4e6e8c71c2e53323f771c5f7a2d8d47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax-exempt bond financing","u":"/concepts/tax-exempt-bond-financing/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ceaa1e5871e65016e942be96e2543ee01fdc1c03232c7b970c5a3b793aa7dd5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax-exempt borrowings","u":"/concepts/tax-exempt-borrowings/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3162f373551929060627e600be742fc2a9c63dfe6056e25cf009c35bfa4eae61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax-exempt status","u":"/concepts/tax-exempt-status/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f414a03d1f998f294b1f12b3e9804407d0d72dcac15129f2c89ef39c4f4b468","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax-exempt status disclosure","u":"/concepts/tax-exempt-status-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bad22325adf53053a8f4b3ae392db93351af40d4d7b7f5d31a2d665c0cd66429","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax-free recovery of investment","u":"/concepts/tax-free-recovery-of-investment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e914d268fb16e82c4887ce6c3b0e928639259d4da0bc138c3b31dbe9adaf3a71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tax-planning strategy","u":"/concepts/tax-planning-strategy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12e50763924d960b1bb75f0ecce551ad9d6b92dc4931159bfc2de7e9d6992ea1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"technological feasibility","u":"/concepts/technological-feasibility/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c3c1a1f1f61f0d4d82db94e12630ded1b317ffe439776aa508ec72e4513c810","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"temporary control","u":"/concepts/temporary-control/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0759ee4b516661bca11db93381f39f6387ecd814125137585ad864120317f92b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"temporary difference","u":"/concepts/temporary-difference/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76a65ce2d9ce1134c69d36b3885e8f67d159a650feaba44de80da947bf6da911","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"temporary differences","u":"/concepts/temporary-differences/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:789f88016dc5e4c07f96a63c4db20b3414e30a7f652f35be22443151f91a85ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"terminal dividends","u":"/concepts/terminal-dividends/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dba0eb4dcad9f187e7c62bd376e084282fd7a1a01a7d0b845a32f4fa2e9fe580","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"terminated contract claims","u":"/concepts/terminated-contract-claims/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8c1cf42aa87c7124f52fdcd1f15145d857227a59d5934a7dd753fb75239f499","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"terminated contracts","u":"/concepts/terminated-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ad0f0604759c108b2126689b8cfa7efa1f335d29a20ad605a145617fa251437","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"terminating plan","u":"/concepts/terminating-plan/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:150af0eff60395ad30ad0627ce87c5295a3efdd0168fb53e8c12223aad906fc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"terminating plans and wasting trusts","u":"/concepts/terminating-plans-and-wasting-trusts/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fd5e6d969233a87f48f9f3f38dcb854df3915ef57f0b3eeed877e4b6be5e9f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"termination claim","u":"/concepts/termination-claim/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e52eaf11954849b23626b857037723e4d35849c8108df734be667de39344c3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"termination claim receivable","u":"/concepts/termination-claim-receivable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5adb56e3b78956df88d317bc5699f12fc508a62be2e9ffb4b0e8b2605cbc414a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"termination claims","u":"/concepts/termination-claims/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67339eefcc4d1238916a6df42dd132d6cc1ac587ae5adedef5eef5d798c6b5d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"termination disclosure","u":"/concepts/termination-disclosure/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:903b67a99c366550d373ed4148b4238ddea5312ed4d984ae2b033fe650d9380c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"termination for convenience","u":"/concepts/termination-for-convenience/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02700d0f86505b7012b616353b441215bb9fcee204f7576627a2f6a37a3cbf3b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"termination for convenience versus default","u":"/concepts/termination-for-convenience-versus-default/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2383b619433fc8eafb4e6ca4193a94cbe398339a88c176b157637b83b6cdd6d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"termination for default","u":"/concepts/termination-for-default/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52fd96a81ee87b95e60952db16ae39964c266b4cf1a535c19958c63a38e5b4c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"termination loans","u":"/concepts/termination-loans/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83c0dc1dcba8fc0cfa11a8582e4279d829bb4fc845510169609728824ad05ad4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"theatrical film prints","u":"/concepts/theatrical-film-prints/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73ceee4d81eaab738c4779da072a79c7c735f1441843e425d8364d8e04fa05f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"third-party payor receivables","u":"/concepts/third-party-payor-receivables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49204ce7812b54db0d104f7060a6fac64d34c5ca39d72ed569bc0b9bbd90082e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"third-party recoveries","u":"/concepts/third-party-recoveries/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4aac5e2a3ab8fd09ba9cd0962c8262ccbaff575c99660538b93b1e9eaed0b828","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"third-party settlements","u":"/concepts/third-party-settlements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:324a6e2bb9da482a993c78608a62800a5019e43410ec26e284c42519cc1dd288","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"third-party user fees and minimum payment guarantee","u":"/concepts/third-party-user-fees-and-minimum-payment-guarantee/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:133762c0e16984750843d2cf3fad20f43d675f82fabde9ccf15729f998f1d6a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"throughput contract","u":"/concepts/throughput-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b4300e7d549db07d9dd81a407a97aa9c8ca30380b3d9cf880fd9179e1e7598d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"time-share interval","u":"/concepts/time-share-interval/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5658a94c1d95cfbf6dcb90bdd4929d9336be75283a43eadf04c55d743eb722e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"time-share interval sale","u":"/concepts/time-share-interval-sale/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fa2676f7c5f5334673c861c9ba590099bb14accc2ce5b9461411bd27f1f6c4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"time-share project delineation","u":"/concepts/time-share-project-delineation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a435e344a5c80e7642ce322e4244b5f4f5858f3d09bafc294e074e6da6428e5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"time-share reseller","u":"/concepts/time-share-reseller/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d4a9684862460387a30470868d3fed61e40b1f4a37237df0272a3bb3bd82915","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"time-sharing activities","u":"/concepts/time-sharing-activities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9f1472a6b85c5d9d782e9f879086a528c1ec777abcec205d1e4266550665a52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"time-sharing interval","u":"/concepts/time-sharing-interval/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7e81dafc2c90ec679aa951177f0ff112e2d834b0611789368736792ebd870dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"time-sharing intervals","u":"/concepts/time-sharing-intervals/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:478413f0effcdacb5dd7525d726a94fed30a275e0bb5105877b382e21f8c3dad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"time-sharing inventory","u":"/concepts/time-sharing-inventory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64d6c70ee58c03e33032228d045f0424d3b34c2f712604b989ee84e54164f45b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"time-sharing notes receivable","u":"/concepts/time-sharing-notes-receivable/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05c93ae43a439b85ac24df22e98a6ba28b78b176fc8963f38b0b4fe133b323d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"time-sharing transactions","u":"/concepts/time-sharing-transactions/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1daf470981068ecd01e0ba2750ec7150bdd0a71f142b4029c6636dee1c6bc13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"timing risk","u":"/concepts/timing-risk/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a05f7a749484a62429527d638be08c082751e6cf0281fe759f0c554ed121f34","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"title or other evidence of ownership","u":"/concepts/title-or-other-evidence-of-ownership/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c16ebf4e541e7f050586f03a9ff2a8b7a22902fb5642f9a99c44ec410fe1182","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"title plant","u":"/concepts/title-plant/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c11fccb0607554471a9441ee8528bbab25becbb0d0933da3ac8229b7502bbab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"title plant maintenance","u":"/concepts/title-plant-maintenance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a99883a711dab8f3160b0ccf01fffdbb0891bb7f75a1de5fd2d8bab00e18c56e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"title searches","u":"/concepts/title-searches/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e86eeb83fd1afc5a737f094799736d80a5e0478ebbc1e6f2b16e7d59f27f4b74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"topic 606 revenue from contracts with customers","u":"/concepts/topic-606-revenue-from-contracts-with-customers/","x":"6 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4118546cffe6a72daf953fb50e7a8b1f1c341cb6a7f0bdcaff3a1c6eadc1c22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"total return","u":"/concepts/total-return/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:416f24fb9c15559f883f5cf50fc3576a3c8876d66a14f7bb1ceec572a6713e11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"tour fulfillment costs","u":"/concepts/tour-fulfillment-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2133cc9c984a0e6d4bef4e62d8ff87f9709b660c7b84480c005c76fc5821470d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trade date accounting","u":"/concepts/trade-date-accounting/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3664d61a1c6808901f7f978323b513573c3ab02eaae793fec44b76f393383e15","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trade date versus settlement date","u":"/concepts/trade-date-versus-settlement-date/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:306af94eade660c2d9d920f7ff6d6a054ea95efc2736d51bd2aec3a6c51ce24b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trade payables","u":"/concepts/trade-payables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b73fca6c057fe103b965bd6b536488043ab93bf65de3db7f901b50f28ad37966","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trade-date accounting","u":"/concepts/trade-date-accounting/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f63fef8b156ac2e7ae30a65ccc6a3c2301c34cf2c897f012c4b6ee1286c474b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trade-date versus settlement-date accounting","u":"/concepts/trade-date-versus-settlement-date-accounting/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82daf236406c86dac81fc8b457bd7a1e078ccf7b79b520a1f0e5aa736633cd74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trading debt securities","u":"/concepts/trading-debt-securities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6f6abffd55e10e6ab74991414f7e7cbb15aef301da4e14d36ca24e59391f5da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trading error suspense accounts","u":"/concepts/trading-error-suspense-accounts/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:167523c52b7a3f6698d80bab0f85998244187297f17653c9e04823550582b662","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trading gains and losses","u":"/concepts/trading-gains-and-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1dec17389cd86095c9c2969a89a296621176367bdc819e6b8016df60e1d1fc32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trading or speculative activities","u":"/concepts/trading-or-speculative-activities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bca12263201c382a3340072db96ee3379968bb32654713d6f77d0f519d1877ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trading privileges","u":"/concepts/trading-privileges/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d173c6615f88a551176c813bc55a1c9dcf0c209a11d00f7ccd0e0a53a85fa8fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trading securities","u":"/concepts/trading-securities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d2c845e19000c2c9a9784dda22e27901e7f8faf9fd0d98b01996ef31d8fb668","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trading, available-for-sale, and held-to-maturity classification","u":"/concepts/trading-available-for-sale-and-held-to-maturity-classification/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fb7205e68f562fe13dbd8ea09faf7a282c3dc579451f3581b39fa2d9ef3e67a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"traditional variable annuity","u":"/concepts/traditional-variable-annuity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:900f19472c33622fce34753abd35e6a2f8175693d92e46921ca479caf265e1fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transaction costs","u":"/concepts/transaction-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c0041da1f7542368019d652c81fbd43407c08ac4e2efb57bff10bec374f4190","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transaction gain or loss","u":"/concepts/transaction-gain-or-loss/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d047f7b3fda6cd68f0fc9e7138c7a7c10d0da40488cdd3647d65c3628ea4c14d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transaction price","u":"/concepts/transaction-price/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf5c3bbcf8519ff5de207040de46cb9a81c9da793799f8a22e20dcbd65185a8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transaction price allocation","u":"/concepts/transaction-price-allocation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d3822a8ee66d23bcb610b295332fdcf4ad0115e85a286e94ce9956e0e528e2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transaction price without variable consideration constraint","u":"/concepts/transaction-price-without-variable-consideration-constraint/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc84731a86cc39acacb64ac077b92d1575cad450c89243ff33b136c8918237ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transactions with affiliates","u":"/concepts/transactions-with-affiliates/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35461e553cd7cf6a09b49df0ba9f9b8aadb3954c057c390eef19ec705962fd1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transactions with no accounting recognition","u":"/concepts/transactions-with-no-accounting-recognition/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ba592ee517fca4a5d44129f1f39e93ccb1bf1a5dffc9d40eeb235ae0c12ad62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transfer agent","u":"/concepts/transfer-agent/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1521ed84b7b6b715e0992987fdaf25a04dba873d1a5f09716d75af00fab0110d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transfer of control","u":"/concepts/transfer-of-control/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7bb4ad27cae4787a1d2e1a2791458381455263ab241260f01dd86ee395f4402","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transfer of control of a distinct asset","u":"/concepts/transfer-of-control-of-a-distinct-asset/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a18e7e35e380be45d20d0770cd2a09f5d52e3bdefdbdbe25d67b0baf4b3e4407","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transfer pricing","u":"/concepts/transfer-pricing/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b538101a1db5717e406b7cc24cece931a43d2ac7315e83896484fba595de48f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transfers of financial assets","u":"/concepts/transfers-of-financial-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c638d3750f9f94bf29ccac7429f5ccd00ba43dd9a53d650c0f8fa3c35274cf1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transition and comparative-period reporting","u":"/concepts/transition-and-comparative-period-reporting/","x":"8 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:441e120d67244bb3343dff6beab5871289e089048b4b6246fb4eeade3a77e916","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transition and effective dates","u":"/concepts/transition-and-effective-dates/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de347a6ab69153909e61029aa1373eaedeb27a8121934ccab9700233ea36add1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transition asset or obligation","u":"/concepts/transition-asset-or-obligation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b0d537b877a9d6b8832b782e061aa2212fb270b1e087c43913db673c6b24302","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transition date june 30, 2027","u":"/concepts/transition-date-june-30-2027/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08465e1c728f94c5a0e5d2d0bb7ca5cfe79fb77a9ce1df980dc3db6f87d23efb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transition guidance 915-10-65-1","u":"/concepts/transition-guidance-915-10-65-1/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:477ef7b18bd63034dea1acb86eb34b5f2b2466101e18bdee1925206e0a730e0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transition method","u":"/concepts/transition-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e90629e92521c7ffae622092aed83c94f8f16b88c7dd43deaa131a60de879fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transition period","u":"/concepts/transition-period/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:117e20d61c5416f2d41ee8ba0fc5a2e75aceb73c846c792d5393c7b8132e6ebb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transition to asc 606","u":"/concepts/transition-to-asc-606/","x":"11 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d1e209e3b8ff0de76476c74f3ec9e272cabcfce0165bd79097b46d0ad331819","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transition to asc 842","u":"/concepts/transition-to-asc-842/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29056cc19b186adae5412631b5bb5f975b71a101870ab457c02b56d16afffccf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"transition to topic 842","u":"/concepts/transition-to-topic-842/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b131aa4444a7510a04dd25413d3fb40d3b21f95d418e0b133ff607379c5ee00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"translate-restate and restate-translate methods","u":"/concepts/translate-restate-and-restate-translate-methods/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39c47d2291439d63d094be1f53a4565dad91b77dc99ebaf8591fe5ce37f39428","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"translation","u":"/concepts/translation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2792bae60f9f651a78d05bac719cdc0b12a8b0f5b3725c7e29140f227c30f8fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"translation adjustment","u":"/concepts/translation-adjustment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0839096216aa98f903be849e2c6fb8820c7e526dddbf204e910f2b2b86e2c0e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"treasury stock","u":"/concepts/treasury-stock/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:152960dd9ec1ea61c35f4f6de2f7195bc4ad6f0a910854cb15961f64632cb621","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"treasury stock classification of trust-held employer shares","u":"/concepts/treasury-stock-classification-of-trust-held-employer-shares/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1622a062eb2548dc62a67688c4002c7fc685224ec83b9de0874dd44b1124d616","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"treasury stock cost and retirement","u":"/concepts/treasury-stock-cost-and-retirement/","x":"9 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73708cb623b44b85441fb07e10eb4b7a6b72dc5ace4e1f67aead3ddad2514903","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"treasury stock method","u":"/concepts/treasury-stock-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ededf9ba79f170e32e4b4bb078407285618fba9af20c755a790a4e28f51bcd0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"treasury stock presentation","u":"/concepts/treasury-stock-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f75516038dd43cf3c254edf6b964f7d31bda4421c7cf9e1536f7c36a183cda6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"triggering event evaluation","u":"/concepts/triggering-event-evaluation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d01d7c5b1c29d6e63a744e538cf6027ffca1f0c6f3e4cb3c8cd2de3baf21ab8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"troubled debt restructuring","u":"/concepts/troubled-debt-restructuring/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2192b9fe44791964fdaa2de0dbc1855b000726d1d142d83bc8f1fd217126044","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"troubled debt restructuring concession","u":"/concepts/troubled-debt-restructuring-concession/","x":"13 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55ae29d460cc83c28d66d279db3c7ca8cc85236b31be5dc7a64fa254d8864c4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trust or insurance contract funding","u":"/concepts/trust-or-insurance-contract-funding/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45f94ad8f28b2dec1302f9a59e6fbea18bfddab964a80f0639b9eb4cf5bbb18d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"trust-preferred securities","u":"/concepts/trust-preferred-securities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccd5c240bce38752c19a6a03b2efa1fcad54e6535534e583e71bc0eda971b6fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"two consecutive statements","u":"/concepts/two-consecutive-statements/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11a893b7972f7c1366a7296f58a4ea3eb1776abd8c2d2f97a052d61d97be164a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"two-class method and participating securities","u":"/concepts/two-class-method-and-participating-securities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7e60e1220e2fe12f04bb7bfef7e9a4687d01096a993b9878be204afa4c21703","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"two-class method for participating securities","u":"/concepts/two-class-method-for-participating-securities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:198476a05084a409c116aeb9b9031defdd1d8062377003ff88b142bdc87c45be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"type a and type b programs","u":"/concepts/type-a-and-type-b-programs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23e932ba1798ad36a91b448efd48efd02144b443b86184e7036519dc8552e990","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"typical characteristics","u":"/concepts/typical-characteristics/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c07167f65eb0a39961c340c1a6d38ef81fe8dbaa0975a86d0b8a2d71424be37d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"u.s. steamship entities","u":"/concepts/u-s-steamship-entities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a71b3930225642acc48aa5cf3a077665633da533454bfbc6d6e240e443621ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ultimate recoverability of par value","u":"/concepts/ultimate-recoverability-of-par-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f3c95947f83fe3dad93ee4355dbb5d7de82cde189633b96035a902578540548","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ultimate revenue","u":"/concepts/ultimate-revenue/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a52bc90286b4b7dcdfa2f13a49f8f6fe94d6f659a2450bacf9a6c2d47a4881a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"ultimate revenue estimates and prospective revision","u":"/concepts/ultimate-revenue-estimates-and-prospective-revision/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e720e35239ee9daa9f73e7f94ec2db8fd3e7db07e209b079b8f45c4067b9e2d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"umwa combined benefit fund","u":"/concepts/umwa-combined-benefit-fund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61948d0a89c36a240af2ff6d11c990cc63580e0c56ebcea0a2bbb85ddea0337e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unallocated losses","u":"/concepts/unallocated-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc8053d1f3e83369e0d21f513bda99fb20c32da8415d9b8e47842291e11a3fcd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unallocated suspense account assets","u":"/concepts/unallocated-suspense-account-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:393d91fa93b754f80809399081782019f48f2d79a5237c88eec15e90bf47c7cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unamortized acquisition costs","u":"/concepts/unamortized-acquisition-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4389bcf693c1ab0c074c7d4e2be973c5933b57d0d0ac4d859bd6a316d9ffef42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unamortized film cost impairment","u":"/concepts/unamortized-film-cost-impairment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f710e691c95ac6d8073bc0d3b8f192c05504f1ae50b833b5e57ab6fded211db8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unamortized film costs","u":"/concepts/unamortized-film-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a89c461f1c4cbab97e222d222b2347d113d2a6970ecc22a0bad97ed780ac2f10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unapproved change orders and claims","u":"/concepts/unapproved-change-orders-and-claims/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd0fe61606c0f4706bb310db5b40088c5123af54cc9b1c4a44671a96c0df8e5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unasserted claims","u":"/concepts/unasserted-claims/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48d9fee3195d45d3dc521afd0b28f63243c467d8cdb6eb02d54eac8c489c49d8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unasserted claims and assessments","u":"/concepts/unasserted-claims-and-assessments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c70a943cbe868004fdc2a5b04a0308f4cbe73d8754a0b017cd5120e9db27b173","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unaudited supplementary information","u":"/concepts/unaudited-supplementary-information/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55a6d95b8d0588b94fc8335eb3e6cb3ce7313163bb5f917fb5d8da3913f750ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unbilled costs and fees","u":"/concepts/unbilled-costs-and-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11d78ed4ff1cb83ef224e667ef0fa8bc14483fb6b8ed05a528e304f288d69a1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unbilled receivable","u":"/concepts/unbilled-receivable/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fb67e927880963c410300ce280e071489b5ea35d37892fe29bf95f5551c0bb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unbilled receivables","u":"/concepts/unbilled-receivables/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcda72542c1db540fc723b2938fe7b587f298506b829dbcb54b6591051a2de8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"uncertain tax position","u":"/concepts/uncertain-tax-position/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c59741c23b15b4143ef005d335f3aefe443b0805a18454e9441c27c3fce344b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"uncertain tax positions and unrecognized tax benefits","u":"/concepts/uncertain-tax-positions-and-unrecognized-tax-benefits/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68ba646d60079db8ceaa807d35feca12741fe6d730ad05708cc31483ec1fa04d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unclassified balance sheet","u":"/concepts/unclassified-balance-sheet/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c295e6e420818c83d7e109f843930c324d8f842c0fec1cc5d8dc0a962e4f058","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"uncollected receivables","u":"/concepts/uncollected-receivables/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf7e22d9d917db7a18cb2c7581b1113fc1f7636bcb0f4cb3e06193b91ca99232","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unconditional promise","u":"/concepts/unconditional-promise/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58d16eaa9d001ee1a7ae2d1f66e3c6fdb3237df8619e71164cb189bffaae81bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unconditional promise to give","u":"/concepts/unconditional-promise-to-give/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e4c315029abaddb06f14871c629a5cdcae68c5d73397dfb990b0bcd2decbd3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unconditional purchase commitment","u":"/concepts/unconditional-purchase-commitment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1156faf2c88bf646c10e1202ec17e3f4a0f6dd4883ec6b9f2fa036876946379a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unconditional purchase obligation","u":"/concepts/unconditional-purchase-obligation/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:057e3c81d123d3ee46189b2ff43d27ae408fbce89fa4207c879fd1cf81496053","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unconditional purchase obligations","u":"/concepts/unconditional-purchase-obligations/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cd90caec7359ef0eb17c4958fee0192f09c65f9bff580028902a40c66b71131","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"underlying","u":"/concepts/underlying/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9c7b1d0e2a016d61d32f64652d9a421855fc7c0be96d5535228168b22c80cff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"underwater endowment fund","u":"/concepts/underwater-endowment-fund/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:775a2aae6f3077d635603555a4d5f63469b7b214ef8eebb3750f0550a3e708f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"underwriting and when-issued commitments","u":"/concepts/underwriting-and-when-issued-commitments/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc62639258339abd1d0bc7f4b03b0428492f231f0567f00c07ad32785f5f4431","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"underwriting commitments","u":"/concepts/underwriting-commitments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:256348175d7454e8c70a8c3d5ec9989e33655b3be499f309c6534cfe0bc1adf3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"underwriting risk","u":"/concepts/underwriting-risk/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5df21b5e9c8cbb3620e42abd4653f71a4a6474377322e358ef699a0d9cceb8df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"undiscounted future cash flows","u":"/concepts/undiscounted-future-cash-flows/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b4ddf5b2c26a65e00b1eb7641db515232bb30374a6bb12b54399351ac2b329f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"undistributed earnings","u":"/concepts/undistributed-earnings/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb2ddc0d574d5beaea9fa0ea2936dbc39437019c599a60cf45a595c435602497","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"undivided interest","u":"/concepts/undivided-interest/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29503d48e3e51109e787260faa59cc458f152a6425066cee1dd7c1bed5dbe048","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"undivided interest in common property","u":"/concepts/undivided-interest-in-common-property/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9b12dd4301d1b1d0e36724b9ad24f7a47482bead0367e2d2e3c3105305f4eda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"undivided interest presentation","u":"/concepts/undivided-interest-presentation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06ccfe2e8eab9db659550f5e1f21ee36f7167d026d576fc3a75183659cc9008a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"undivided interests","u":"/concepts/undivided-interests/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c02e2f77efa219a1d7f8138e34c1a1b5021ec8fdaa7d494db8a96286f4c7de1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"undivided ownership interest","u":"/concepts/undivided-ownership-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df2005e0ec5e906a3907410fbd3bddb8fa001e019a47dee25bab88165a19e301","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unearned and deferred income","u":"/concepts/unearned-and-deferred-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d172039318d140f6df300df9c6807e3eb3882cafae0329463bef6ec18d1d203","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unearned esop shares","u":"/concepts/unearned-esop-shares/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f8468053c565c450f5751853d3afce4ef770a4b9b3b78ef569d884976fc9828","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unearned premium revenue","u":"/concepts/unearned-premium-revenue/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2063324a0b9ba33d6b7551f3f1906f2d1af5abc4968b2384518fbb91ea3c2aa6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unearned premiums","u":"/concepts/unearned-premiums/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c995cc50c0f5bc7fe15b0ffbe941529e928e6fc3bf414e69001f708f5eb7f279","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unearned revenue","u":"/concepts/unearned-revenue/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66d9b4e88e58d314e065a8ba650e746872602075df558430a97bb33ce9b33365","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unearned revenue and front-end fees","u":"/concepts/unearned-revenue-and-front-end-fees/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6995ab9ab6aae4e60bda9b883c03ce7fedff668dc815acc69ffa437a75ef8a9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unearned revenue liability","u":"/concepts/unearned-revenue-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e834b321bd476a274206eadd460dcdbe8545bf58a998f5ce07e4275adc3f63c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unexpired portion of coverage","u":"/concepts/unexpired-portion-of-coverage/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:955e6558d6d50e19d0cda66c1bd0d5ce41e6637bcee19754dea4f576203a606f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unexpired portion of reinsured contracts","u":"/concepts/unexpired-portion-of-reinsured-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4ff60c84bef044dcd5ff192841bfaf48ec14449fcbbb154a7aa4acd7aa07a51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unfunded portion","u":"/concepts/unfunded-portion/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb2ceef323a60db82c6757827cbaf8ba2f68d83af20a0fa42a1d1406579c5c40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unfunded prior service cost","u":"/concepts/unfunded-prior-service-cost/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:327a5e4fcbbb8d6f563e4011b0cc23e423ae87dbce09d63d5b8b80e129ba0e09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unguaranteed residual asset","u":"/concepts/unguaranteed-residual-asset/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54cd34b6c15b764b723ba9b5a462c44f79ce1e058a8dbf732e8a7e9f8529f43e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unilateral government rights","u":"/concepts/unilateral-government-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12e8794b43201766b068aba6195178bf4e6c147105ba8b421148ac20a7a1e1f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unincorporated joint ventures","u":"/concepts/unincorporated-joint-ventures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5c5bcc65c582d6bbe7a9b4c9ff22a70e913839b5090b89f49a249c29a940612","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unincorporated legal entity","u":"/concepts/unincorporated-legal-entity/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:212fa839959b10c7b1de95552da46adc5984b7a05d9cf0bd348a68f2eb2f7aeb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"uninstalled materials","u":"/concepts/uninstalled-materials/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ad9b80c036d589895c9b779d100d9f1039d64b9ffe503f9db29e3acea93f526","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"uninsured time deposits","u":"/concepts/uninsured-time-deposits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24adf50a0a01bcaf87a1a54317a312439d505e3f19b4aeeba6396906fcd054f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"union contract lump-sum payments","u":"/concepts/union-contract-lump-sum-payments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c818cb390bc35d825f932d79f1aed1759a4e35dfb0036792df020c7efa705d2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"union lump-sum payments in lieu of wage increases","u":"/concepts/union-lump-sum-payments-in-lieu-of-wage-increases/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3e8936583b3938b94e8eb6298cf76314f824fa60038a43b3f983c96a8a73139","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unit depreciation","u":"/concepts/unit-depreciation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1228e46e968c8d5da94c2420f77110efc37ee30f9fcbc97d35037ea78f1e293","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unit of account","u":"/concepts/unit-of-account/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13cc6b0c4b1cec980a7f3cf9119aba75aa2152ea0408e1c44fdfaa0a73bd3079","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unit of account and distinct good or service","u":"/concepts/unit-of-account-and-distinct-good-or-service/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d075769702437be3f32738bc8e84c1f30cdf02a936a9c08180f3ba915208741","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unit of accounting","u":"/concepts/unit-of-accounting/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a2e49978a79c4d62ae78b474a4ac3d1450b2bccbd9c0be8e32d74181b2810e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unit-of-production amortization","u":"/concepts/unit-of-production-amortization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ab228b96de78f5af864074149f0e18c5d6991d4fa7b6f4bb9b4fa7ec7261403","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unit-specific capitalization","u":"/concepts/unit-specific-capitalization/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12720e53ff47ce6cb02bfc45e551067411432956379c0192c1ebd4edf0ccae97","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unit-specific expense recognition","u":"/concepts/unit-specific-expense-recognition/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1be6a08606411d89525ff5c01944b2ea6c0645baf0cb28bfcaf05c91fbe848b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"universal life-type contract","u":"/concepts/universal-life-type-contract/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b5803bafa9ab7e5c536b36e8df8935656c4a21e9cd9edbfd64477fc066caa82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"universal life-type contracts","u":"/concepts/universal-life-type-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22d5d30efb3c72535a03e271d339b071b73dd913450cebdfb6463dd4f5c93231","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unpaid claims","u":"/concepts/unpaid-claims/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97541d00143cf2fdda05cfd8c85879bd03220a220f6120ef1afd0dcd4194d5bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unpaid claims and claim adjustment expenses (ibnr)","u":"/concepts/unpaid-claims-and-claim-adjustment-expenses-ibnr/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4850303b83a05cb249260cb65c62a0cf19e9904591cb4d94215137d0cb8d61e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unpaid claims liability","u":"/concepts/unpaid-claims-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:068881fd434cf16307cf6b33ec6a9fea95adda5da7f7743090a6f318a1f27e82","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unpaid principal balance","u":"/concepts/unpaid-principal-balance/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bab1bd911ded3d0b1ab1f2b3509d71eaebe51adb74e0b54238510e40fe7a1ea2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unpaid principal plus accrued interest","u":"/concepts/unpaid-principal-plus-accrued-interest/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e518d9f75ffb12f923feecc76302b61a52770e15f106d0eb3bc84d316aaae42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unprocessed products","u":"/concepts/unprocessed-products/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:135a1ce476729ea6c82a72d140f6aac90648fdbc24caf9fb80123f06f6a824ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unproved and proved properties","u":"/concepts/unproved-and-proved-properties/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b1817d2f7f68879c280e3c17364872adfc47e4f85d4f9c24135a3199151c49e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unproved properties","u":"/concepts/unproved-properties/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3648620ee63ba7a33da9c0ce627581aab91381f36dfdc83f59699b327a6c9de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unrealized appreciation","u":"/concepts/unrealized-appreciation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf9080d4d300ccd281f05d7a6d1034c6148d9e58074c54c4750bf77f67d4f818","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unrealized gains account","u":"/concepts/unrealized-gains-account/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b639ae688ce5876ace2c4309fc62e4a4b8b4f0f0645baa8e475f169a14b8118","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unrealized gains and losses","u":"/concepts/unrealized-gains-and-losses/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab684721e6bbec7f190e21297474b761cb96fdd63a4829d7b099c9d5588399b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unrealized gains and losses on securities still held","u":"/concepts/unrealized-gains-and-losses-on-securities-still-held/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc79799d058dc5c5e756a34799f1be631833d180b79e68f667b4eca103bd6517","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unrealized holding gains and losses","u":"/concepts/unrealized-holding-gains-and-losses/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e930e1fedbbc2b11ba3023847c5109a257a74fd2a36693f3680993d0505aa3ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unrealized loss disclosures","u":"/concepts/unrealized-loss-disclosures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6965a01e22f39ffe57d8319b176365410df7bae6b53ab268446eb565954cda77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unrecognized deferred taxes","u":"/concepts/unrecognized-deferred-taxes/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f156e14defc72bc81b5df883630a4f593bbab6700c9843bb6fb6f625c6543a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unrecorded commitment","u":"/concepts/unrecorded-commitment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68c0e5e7d9850036bde3dea65e9bc724ec31195de76b80a318cbf313c6017f5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unrecorded commitments","u":"/concepts/unrecorded-commitments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8c84e6a984d30cd71abe873db743f825ae5b43a5d2a95685f886961a535eed6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unredeemed chips","u":"/concepts/unredeemed-chips/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30e30888493fd93d723dd17ac75dccd075ee7e5aa50e184a609f55e93d7109bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unrelated business income","u":"/concepts/unrelated-business-income/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61b90bb8cdfc9dbee667411f32f08c1c258da9279329c143b7d831e90e04d8ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unsuccessful franchise application costs","u":"/concepts/unsuccessful-franchise-application-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87278fd1e37303fd9e88591832e52d3783d8f3278cd0dd512f6d0efbe41bf0b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unused letters of credit","u":"/concepts/unused-letters-of-credit/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f9a7fa45c3d8f17db2a042354f5a541c2811af580ffaec55f9a4abb4928ab43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unused letters of credit and pledged assets","u":"/concepts/unused-letters-of-credit-and-pledged-assets/","x":"5 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe306960104517acd3341261b1e4eda5ed2e15f4f88405b818939463f8764c8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unusual in nature","u":"/concepts/unusual-in-nature/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4589cf3fd2c8dccd065ac42abba2a867e840fa165913e4ad6640d7a63027938b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unusual nature","u":"/concepts/unusual-nature/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e471a4fa05962fd5a82b0950025e4a54d95498f97dc6544150753b4a93c6cecd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unusual or infrequently occurring item","u":"/concepts/unusual-or-infrequently-occurring-item/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08563474993bc2e216c2ece6c0c379fea10857f4eb279c785bfa671734bbc664","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unusual or infrequently occurring items","u":"/concepts/unusual-or-infrequently-occurring-items/","x":"22 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38e8709a36b0ec001d70b85a4160cb1616c13ce1169c108ac3625c454e427e8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"unwritten plan","u":"/concepts/unwritten-plan/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c1337bc3018e26e0bfb7e20de2263f27ec3c5eee9979e2df2324a646c49cd41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"upgrades and enhancements","u":"/concepts/upgrades-and-enhancements/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9169925a61c1ff8c267e0b9463ee32525c87bb3b66a362a64f89e8237820f010","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"use of estimates","u":"/concepts/use-of-estimates/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c48d8184463bc5edaa83cdc1a019ba9f2bbb2912a94c834073122732865d72e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"use rate theory","u":"/concepts/use-rate-theory/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d9d1d9a4dc7d4b8be7340a51f7bfb39d602ab6aeb8de2df61b559d515e1dd92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"use rate theory for equipment costs","u":"/concepts/use-rate-theory-for-equipment-costs/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55a0a1a8cc214a33a8bb915bfa8d2ebff8737ae2f1fd01a8af31e73e6f213c22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"useful life determination","u":"/concepts/useful-life-determination/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc4f8a38a49ace9f3e6cf2540f1d8714500701f99cb35bfef246fabf90f88d73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"valuation allowance","u":"/concepts/valuation-allowance/","x":"10 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ede5e409af427c49aac70a2ab4618cec05aebeb13546ecbe9e79433bea8a1cff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"valuation allowance and more-likely-than-not realization","u":"/concepts/valuation-allowance-and-more-likely-than-not-realization/","x":"15 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cfc9ecb3d797b5676d8dc915255f474e62e37fdb50d186e0485a369d1eed4bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"valuation allowance for impairment","u":"/concepts/valuation-allowance-for-impairment/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b205396e157f08737b97de68eadc3df393c9231dbdebedf5f29ff3b9bc44d2ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"valuation policy","u":"/concepts/valuation-policy/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b0cd95413c432c0ffec608a61d962cfe37db0bf4b3a87e0ca20eeb9564a66f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"valuation techniques (market, cost, income approaches)","u":"/concepts/valuation-techniques-market-cost-income-approaches/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9914236f57b0f8a34a59d4d20a7a2da6ebe04c2e8fc77e2946f9aacfd87dfd87","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"value beyond proven and probable reserves","u":"/concepts/value-beyond-proven-and-probable-reserves/","x":"2 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbe288121774fbaf04afffd6490ce160176cceb6628586e9cce14016fae2157a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variable annuity contracts","u":"/concepts/variable-annuity-contracts/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c2b662c778ed46298456183ae3f778e70715c70e28293403990c7811a1c94c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variable consideration","u":"/concepts/variable-consideration/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc14e844c1d40c86c0e363d74de165aefd7590acba38a568990dace17b688dc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variable consideration constraint","u":"/concepts/variable-consideration-constraint/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b052fb1812fa7dbc11f231105551450ad8bb8a0d985dca7d6c27fb402be058c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variable interest entity","u":"/concepts/variable-interest-entity/","x":"12 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3834729460cb2432e4fe3697910a68b45f12df54e31ca8541693ede8011c68c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variable interest entity amendments to topic 810","u":"/concepts/variable-interest-entity-amendments-to-topic-810/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f82c13d8b1245097ed4a30e5b7684d2b1458a708cfd126908464942e9164d4b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variable interest entity and primary beneficiary","u":"/concepts/variable-interest-entity-and-primary-beneficiary/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c4043c2ba8b065fe9cea0027825b793e76f385901953fa5f99c9ffee1a0c36e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variable interest entity scope exception","u":"/concepts/variable-interest-entity-scope-exception/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c00327e3849687859b3d0de65b1effa6f8a56b0e478dfd6e8f6934b39439595a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variable lease payments","u":"/concepts/variable-lease-payments/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e00cfc2293f5c7c1b210f88b3e020814ccd7e58f63741bfe2891a05d4adf620b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variable number of shares with fixed monetary value","u":"/concepts/variable-number-of-shares-with-fixed-monetary-value/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:973dd1f130656e20e7afbdc3ad2e9736067a2d9d04a54a2224b6ec7ffb4686ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variable production costs","u":"/concepts/variable-production-costs/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0efb8191b3563f249abe11ef9162fe512d03b56e74b01a227f06faf6d2fb1825","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variable-share settlement","u":"/concepts/variable-share-settlement/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64ccd0966f6ca86f31bb39ed8b8b5a39d2a37f80a6434b39d3f05a9f2a17507c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variance power","u":"/concepts/variance-power/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecc3ca46c092c701efd673b4ba5b6b37fee1984ab81fc72291f4345274c03afc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"variation margin","u":"/concepts/variation-margin/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48f243ffd1417298072011c8a92d244549a881b8a70781a5270ebe46f6845df9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"veba / 501(c)(9) trust","u":"/concepts/veba-501-c-9-trust/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ea859c1368ce58ca4a13a5dd1466372ff7e83551454b35647ad46001db1b66d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"vendor rebates contingent on cumulative purchase levels","u":"/concepts/vendor-rebates-contingent-on-cumulative-purchase-levels/","x":"7 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa3619c2c9e13896ff24fb3f792a4f8637f3744e4446fc14ab88907b8423baee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"vendor-specific objective evidence","u":"/concepts/vendor-specific-objective-evidence/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b6c8fe9f2e26ee043785dc621cc676f99128086ae1998c8c93d78097f008d5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"vested and accumulating rights","u":"/concepts/vested-and-accumulating-rights/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2596df3158ef3ca624da808f664b0da282d3adfaf3aafafcb5bc68c1d54eade8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"vested and nonvested benefits","u":"/concepts/vested-and-nonvested-benefits/","x":"4 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30ee8bb174770d6ed8fb5e571e621d3d8d10ef30a5e51dfd8db1367148abac00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"vested benefits","u":"/concepts/vested-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c305439fcf4d09c6de8d366762c71e50551931750afd57a689ccdc8d11333d9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"vesting of benefits","u":"/concepts/vesting-of-benefits/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:231cb35b35428ec8935bd541312e77dfcc263d52eaf76a8f95cbb0da08989b02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"volume rebates and refunds","u":"/concepts/volume-rebates-and-refunds/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:498b8cd5a6a9dda127a13022e46ad7ff223298c88021bf212239b21e3a4d8937","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"volume sales of subdivided lots","u":"/concepts/volume-sales-of-subdivided-lots/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05e1df2d324945a6512583241e4cb7099283f8703c9195719cb7df923fd30304","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"voluntary health and welfare entities","u":"/concepts/voluntary-health-and-welfare-entities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4db455e6459ce10bc87fa791de5793b915efe97f1b0e9f29cc1c377f6c9ced4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"voluntary health and welfare entity","u":"/concepts/voluntary-health-and-welfare-entity/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9f4a8d893af22e96c6617f28206b93bd34c11af42a105d14330cb001263f0ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"voting interest model","u":"/concepts/voting-interest-model/","x":"18 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:119c30cffcdebcec7bb91683f8ad125abebbdf0b6a6d98f9794a8035e8bce5dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"warrant classification","u":"/concepts/warrant-classification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f83a6beed90b4a45a02e92c8e707139f804d7a32bac5714ff25b4dc60cb55c65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"warrant modification","u":"/concepts/warrant-modification/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cccb31c9045e71bf08b9c8ea4f945378f8d1e4470b5ef51176a9c12abea19d40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"warranty obligations","u":"/concepts/warranty-obligations/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65bebbdb0ce62980c4511b6c3c2c15530fe20d34b547178524cefc75ca2f9ab6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"wasting assets","u":"/concepts/wasting-assets/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc55f15905e12d157e1db5af1073ceeb734ddb56c3410b9edf169a624243a9ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"wasting trust","u":"/concepts/wasting-trust/","x":"3 subtopics","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c6457efa54f8d858a16894fd09c0299343e31d55e216fe762b8f279854ef2f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"weather derivative","u":"/concepts/weather-derivative/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2042de6c4cb08fd1476b2005badebed6e747c21b601eb16476964a2a874b40dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"website development stages","u":"/concepts/website-development-stages/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f18a1ed79cc8bcb8c442894e7644af53d6edf33b25193bedcc041518373cf5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"weee directive 2002/96/ec","u":"/concepts/weee-directive-2002-96-ec/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da407a76aa431c6f1007d5b8d466684b72df55f541a1411ab15cd8f93d176ae3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"weighted average exchange rate","u":"/concepts/weighted-average-exchange-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a26b361f9fd23db49c82274f911221c156e65acbdf4d906207d2a88b5df440a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"weighted-average exchange rate","u":"/concepts/weighted-average-exchange-rate/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ab33cddfd594413618369e742c1870c0e669562fe29eb2be0fccba936996da1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"weighted-average shares outstanding","u":"/concepts/weighted-average-shares-outstanding/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8907806216f58cb1c1bb85efdd1a28bb8fdff63a277dda98c6363119c091e9cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"when-collected method","u":"/concepts/when-collected-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9880457a5995c8b472aab4484bc08a660dc70aeb75e93fe9ca96dfe9843d1f0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"when-issued securities","u":"/concepts/when-issued-securities/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0845c12d4dc813faccea212cdfb91dc18cfc2cac76b4ee50608cbb0c2721ff06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"with-and-without computation","u":"/concepts/with-and-without-computation/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:437b7d21922fe1c5ec0804fa4837841ff71bd208c65164e4cb7b261ca782d7af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"with-and-without method","u":"/concepts/with-and-without-method/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea17ed5600edc5bed457c1096b527ad13d13da34f19998182f864ca8c903762b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"withdrawal liability","u":"/concepts/withdrawal-liability/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ddf2d9d79a9b47404aa92fe53bb4993779a309d1efc705085d031dd55d95ca3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"working capital","u":"/concepts/working-capital/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca0957016804e19b5d8d22f0af28b15fb80a1a607d834212b4373b3cd5482d18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"working interest owner","u":"/concepts/working-interest-owner/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7222ebd42675892c83f6dcf2a3b8908ab4fa4807154764df6112ba179971dd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"working model","u":"/concepts/working-model/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b04f8f1bac3f479fd02163ea071e24d89f1b8e7db08975c1a9adbd7644c7625","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"concept","n":"","l":"works of art and historical treasures","u":"/concepts/works-of-art-and-historical-treasures/","x":"1 subtopic","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c0a027b8d358cc53680aa7cb2bdd77cab82a382dc975cbaaf86b0db1b8ec976","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"12b-1","u":"/glossary/b/#12b-1","x":"Used in 220-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5911011555e9a58b04f80e66fdbdd75c22cefc5eb19014473727befb1b514ea2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"401(h) account","u":"/glossary/h/#401-h-accounts","x":"Used in 205-965","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c5075b02fc7ae108bfdda906712c7772d91bd68b84d2aca6adfe2dc83b42b03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"A time-and-material contract","u":"/glossary/a/#time-and-material-contracts","x":"Used in 605-35","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd33fa0c21cdac7b7a5bf3c26bced2ff13fdca1da89a79840240d5548bd48e68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"A unit-price contract","u":"/glossary/a/#unit-price-contracts","x":"Used in 605-35","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2b33bf7d9cfc0fceaf7c47eb88f4b95181a328dcbf6f01ab24ea682e7a868a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"absolute priority doctrine","u":"/glossary/a/#absolute-priority-doctrine","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42fe2f768744296b29c256456543d05169ee82acc80ecf14739fdd489d0879e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Accident Year","u":"/glossary/a/#accident-year","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c93e14d232dde1abf58b6d9eda25a6a9251df4cbd832cd03cf0797c64d184fc4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"accounting change","u":"/glossary/a/#accounting-change","x":"Used in 250-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bdb53bf0973b7a66e27112ca35fa5ac293e6f1f57ed2c06ec5c1c2d47d67e14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Accretion Expense","u":"/glossary/a/#accretion-expense","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fff1de9d7c6411106bc94bde62de165396474934f09989ffa2c626bd2e9567a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"accumulated benefit obligation","u":"/glossary/a/#accumulated-benefit-obligation","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc42d09e13bf0a8321d75c6a2d729848c53b9438630f7ebabd6a068621e50345","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"accumulated eligibility credits","u":"/glossary/a/#accumulated-eligibility-credits","x":"Used in 205-965","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc4e7b231c8b633e4dcba4e3eecd58841cd6f4eaffef1dceb5b5f1a556ef66a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"accumulated plan benefits","u":"/glossary/a/#accumulated-plan-benefits","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dd9029fa080e3d15eb47e45e45156d45d96c9cb131e0a80b6ed63c1b25f6cea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"accumulated postretirement benefit obligation","u":"/glossary/a/#accumulated-postretirement-benefit-obligation","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31548a786fa7a46d4f09c450e703c270ccb3b6ac0580ea1b84c2c5b832932eec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"accumulation phase","u":"/glossary/a/#accumulation-phase","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e856c5a62a899818c30cafb98328bd2cefa01b0a2e79d56e84705fb82993b7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Acquiree","u":"/glossary/a/#acquiree","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dcad576043fde28a1e8d500da2f4e19c44261090bcb6cd40dda7a2d2b9f9368","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Acquirer","u":"/glossary/a/#acquirer","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7da7e0e9e7a508c5be1ea0f89056ebf548aead24b81bdcc54e92341f31ac5947","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Acquisition by a Not-for-Profit Entity","u":"/glossary/a/#acquisition-by-a-not-for-profit-entity","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee3b9d6a8f5bac735609285d5ce2f48f7d81b00d6bc099f181ad83bdb6d0f593","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Acquisition Costs","u":"/glossary/a/#acquisition-costs","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7202b2fd9c17df9033642f5ed2d3c6204bbec690ea08c93f476d71f66ab7276e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"acquisition date","u":"/glossary/a/#acquisition-date","x":"Used in 450-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a9353be1dad469403aa1fea79c9883cb9c91d3b406d8e57b2811c7795a1c94a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Acquisition of Properties","u":"/glossary/a/#acquisition-of-properties","x":"Used in 932-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e512c371d419f7503623db95000c8abe4348faf2a4d1e7b84f61abc898b4fcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Acquisition, Development, and Construction Arrangements","u":"/glossary/a/#acquisition-development-and-construction-arrangements","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e516460fba91e95232e5f46d9da4e51a926ba0aaea89b2a78401fc788dbffc88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Active Market","u":"/glossary/a/#active-market","x":"Used in 818-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cea341332066d6023b050e0659e180eaab4f78f9f70c3c1a17510fde4a22e99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"active plan participants","u":"/glossary/a/#active-plan-participant","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:630266d9ebff072f2daaf79c161a50f7f2c26593709f680c9a2b6979d749e6e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"activities","u":"/glossary/a/#activities","x":"Used in 360-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c1081619b0c71d9e804dfa3fee9d075e1778216177a97ec66671c4866e87f89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Actual return on plan assets","u":"/glossary/a/#actual-return-on-plan-assets-component-of-net-periodic-pension-cost","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f842f33c0c2dbc05194b14a76fdfa8df382ef032581361c0bb5bd2de682c3719","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Actual return on plan assets","u":"/glossary/a/#actual-return-on-plan-assets-component-of-net-periodic-postretirement-benefit-cost","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da6e96189d3b4af38c4ad95043f0fba247a7ab90cbe5613defb31f7c4ab5a37d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"actual-income-available","u":"/glossary/a/#actual-income-available-method","x":"Used in 505-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecea942daa8b0b996010cbe043d9e7e0ae10a9e1479fc6ff0098d5169a4f01a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Actuarial asset value","u":"/glossary/a/#actuarial-asset-value","x":"Used in 960-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16262277274bcf8cd300251636dec180e79a2cfca0ac1e4f8450f427567fb5db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"actuarial calculation","u":"/glossary/a/#actuarial-calculation","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1807675999579ec2914be96ab4b718f56af5bb44989c6ecf9b5745cbbd39130","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"actuarial calculation date","u":"/glossary/a/#actuarial-calculation-date","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2c2f35fa5a340804ccf921bdf470720d93c420b0fa39f63931167eb918c8caf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"actuarial cost method","u":"/glossary/a/#actuarial-cost-method","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3edbbca0e35512852b2b89100c02b44b9391340d0d7fca0f67a821de99bce905","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"actuarial present value","u":"/glossary/a/#actuarial-present-value","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c868c50a3d370dadfb873a5c2e937acac7a533edc1bea210747a3742a2e7e226","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"actuarial present value of accumulated plan benefits","u":"/glossary/a/#actuarial-present-value-of-accumulated-plan-benefits","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66139a801bf7fedbf43ba2c5cdc3200951f858df0261a77e4a712534210592d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"adequate compensation","u":"/glossary/a/#adequate-compensation","x":"Used in 860-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb7cc360ad2b9793b3e258e46d64e621edc66dc3a38fc74f6e82038f9bfe5eba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Administrative expenses","u":"/glossary/a/#administrative-expenses","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4aca797ae606888069954fa27f765d8618a8bcbf56e1ed55b4ea2dcb1d55c51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"administrative service arrangements","u":"/glossary/a/#administrative-service-arrangement","x":"Used in 965-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b6b25dd66ca6247197bb681c42c7235e3a484fd2df8974ecb038c26fde8d179","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Advance payments","u":"/glossary/a/#advance-payments","x":"Used in 310-912","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:640682973e5b6ea4385d65c6a419cd03baffde1e435ee08a2a24513041e08777","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Advance Refunding","u":"/glossary/a/#advance-refunding","x":"Used in 470-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:840d03b43880ce1be5475cbeecbc7e570b48a5f956bcd0e103ef090ac8f4ae6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"advance royalties","u":"/glossary/a/#advance-royalty","x":"Used in 340-928","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79324edb3e735a73e9d81ee0cfbc284c345d50fe9d8315c67f4039b95ddac351","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Advances","u":"/glossary/a/#advances","x":"Used in 310-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:466bad058dfbf829e2e8c20781ed27ecb9321fd82c275f4620ae989a98c74bac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Affiliate","u":"/glossary/a/#affiliate","x":"Used in 220-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5694a49f600b23a8016b1b8835fdeccf98399799164fac365be61c7c68de09cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"affiliated entity","u":"/glossary/a/#affiliated-entity","x":"Used in 310-948","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:149ae5452843633139326c3c5118a783a9b4ef0f5b1b84db02ce46501e048785","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Agency Transaction","u":"/glossary/a/#agency-transaction","x":"Used in 230-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fca1c8a46d59537b986c308e50a656786853eecc53df0c292bc5f8ae5d08f29d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"agent","u":"/glossary/a/#agent","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82ea37d862e0a43d25f56e6b58954bf77c3a687f8a5ea0fb57e68aa51f6c715d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Agricultural Cooperative","u":"/glossary/a/#agricultural-cooperative","x":"Used in 205-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19b423e6c50a3e9c63cb9ce50dfdab9cacbfc25962c643b430c27cabfae31ab0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"agricultural producers","u":"/glossary/a/#agricultural-producers","x":"Used in 330-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1658c642183f4298dada0c83349b8215861039a15cc59a054176d98f9766ddcd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"air carrier","u":"/glossary/a/#air-carrier","x":"Used in 360-908","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5366472164b4287091665fb00509b047b3ec3d536dc31852063853d9b650ae4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Airframe","u":"/glossary/a/#airframe","x":"Used in 360-908","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce7961acfdc768f27f4c2929338d3c997652930ca90d09c6d771d6f3b3526be3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Airframe modifications","u":"/glossary/a/#airframe-modifications","x":"Used in 360-908","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bc1198a469131eb1cc6c0c9bb9591316254ed200975d7e4828835176b502815","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"airworthiness","u":"/glossary/a/#airworthiness","x":"Used in 908-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fd2f7f6ebd2e528ef9a831c27d8891982254a559a89db6d27ceead20a2bc6f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"all-in-one hedge","u":"/glossary/a/#all-in-one-hedge","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d2768c44ed618555dd306c9e206caf52fa7f45150204ac7813809405cbde7bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"allocated shares","u":"/glossary/a/#allocated-shares","x":"Used in 718-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4303e5e300ba26f00f3ab040eff43106048b265c16bc06f13c6b0100c061f0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"allowable costs","u":"/glossary/a/#allowable-costs","x":"Used in 250-980","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6a2ed43aba5c6dc8663df8c937bc5c1e98690c6bebf5f311e5d771ff1c2549c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"allowance for funds used during construction","u":"/glossary/a/#allowance-for-funds-used-during-construction","x":"Used in 340-980","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:726d8afdff777f8122c359013a6ba696a7799234b4d5aaad0cb72546e7997cec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"allowed claims","u":"/glossary/a/#allowed-claim","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ca29a001e13f89e2d987d34a7e7b6fe40692eb6ec510fed26f2b6e8e00f6dd3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"alternative minimum tax","u":"/glossary/a/#alternative-minimum-tax","x":"Used in 740-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12f1449bbee81f03fdf5177f3376f7a6b33b22e329d95b95dc50ba0ef7fceb51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"amenities","u":"/glossary/a/#amenities","x":"Used in 330-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a48d0ca4ea9c3916a14a058440fd57cdc7ed0a862c77af51adfa494107b161a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Amortization","u":"/glossary/a/#amortization","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c3b70eaa7038d282b6a6484748ecd60bdb5dcab45b25c893da19975f86e0b23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Amortized Cost Basis","u":"/glossary/a/#amortized-cost-basis","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee82c9f0ee4a529ddb777ea49c7405551c0f11e0f3a961cb49c5f208569fb309","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Annual policyholder dividends","u":"/glossary/a/#annual-policyholder-dividends","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a9b273071e36f4c389d0f7b5b186dd37c5fbc81732f57cdb26a2c2f9f53505c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"annuitization","u":"/glossary/a/#annuitization","x":"Used in 815-15","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8eaa51a8e98a133860dfa195a2ed0804e5a3e697949219937ed40b6a6d38bec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"annuity contract","u":"/glossary/a/#annuity-contract","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7d656c1ed917cfe28075228c1196c2259c5c524bff6417ee01974632de2a78d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"annuity trust","u":"/glossary/a/#annuity-trust","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d4752ac2232f30080dd4182eac65a680175a9e2b352630cae7e013655121aa5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"antidilution","u":"/glossary/a/#antidilution","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25717bf4e78d2f59e722e75f6bdb975020d7641c5d7337f11eac6713329ece5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"applicable statutory Federal income tax rate","u":"/glossary/a/#applicable-statutory-federal-income-tax-rate","x":"Used in 740-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dc167ef9c8bf17f6a2d092797bab9bcac5d50bfe830ae4bce249aad8504db42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Assessment entities","u":"/glossary/a/#assessment-entities","x":"Used in 944-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:325de0632a1491274d416485919d200af543260c8c9766f2c61d61bbd291ccd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"asset group","u":"/glossary/a/#asset-group","x":"Used in 360-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6838997631c0adf859f7a169a1eeac319764ce6dd9272f878e82d33140db5d33","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"asset retirement cost","u":"/glossary/a/#asset-retirement-cost","x":"Used in 410-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3653ed49d217fb471758656ef66fba2931979e4c9ded9c65ac00a4e24a8ddb5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Asset Retirement Obligation","u":"/glossary/a/#asset-retirement-obligation","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e90183498b45018fd94f47c6b78e01c854ce932475791b281a405267a392a41","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"assigned amounts","u":"/glossary/a/#assigned-amounts","x":"Used in 330-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c476e5141a64f5cf96a9509e4729d22c21925a3356a54b0e1a129cf03687305","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"associate","u":"/glossary/a/#associate","x":"Used in 210-942","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c7ac0c79faa9699b6587ace2f64761571b9c582ea349367648d8f2aa1e24626","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"association","u":"/glossary/a/#association","x":"Used in 235-972","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f954c892a64be85019bc063ce9fbb2224118bb1b1d0e88b50ec833d722de9b61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"assumed net incurred claims cost","u":"/glossary/a/#assumed-per-capita-claims-cost-by-age","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:637d0e23836edc7d1c00666f21ae4a83af4ea6c57eae7297b80f9d8c5eff3885","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"assuming entity","u":"/glossary/a/#assuming-entity","x":"Used in 340-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9909354b5fbeeede65850451ebaf17e7044ab63c7535d307ee67bcc9547196f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Assumptions","u":"/glossary/a/#assumptions","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ded43b922deb81bf49f34ff2941c044433ba3def206b73c8906c8beca9debd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"asymmetrical default provision","u":"/glossary/a/#asymmetrical-default-provision","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0d500505f9e8914ed2431ff2d485bb94ae4bfc7933d12fad146b446ff59e2f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"attached call option","u":"/glossary/a/#attached-call-option","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96d3bf8d48d335047463983dbbfac5f5be6ab1e7c12e9681fbee4aa1eb8c9e43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"attribute","u":"/glossary/a/#attribute","x":"Used in 830-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5ab9c039a6cc84b6a835cea62c2b14f1c19803dfc8dd3f15e9686dac27ea4c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Attribution","u":"/glossary/a/#attribution","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26d80803f89f219b0ad8acf30f7a171a6aabad12b7145f4199cfb7e6e03b930a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"attribution period","u":"/glossary/a/#attribution-period","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e7895fd96bd838e523f781221b23608070a3efb2a95063b053e57c03269aee3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Auction Rate Notes","u":"/glossary/a/#auction-rate-notes","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c194ef1c155c6e028acd5362554dd6d44ae7ceff09c2f3144905be3f41a733e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"automatic stay provisions","u":"/glossary/a/#automatic-stay-provisions","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48ee6f61128543005de4e874090355af7be0df7b13d912d6206aaed6cfc0751b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Available-for-Sale Securities","u":"/glossary/a/#available-for-sale-securities","x":"Used in 220-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:695d3ebfed5144e43bf4e1bfb3f518ab97d0caf07ac566f7833d8601ab2c41bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Award","u":"/glossary/a/#award","x":"Used in 606-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26772d9975e8cba680a57b391ffc04533b827d78a8b53df9528696596a9e9b5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"baby bonds","u":"/glossary/b/#baby-bonds","x":"Used in 320-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f33750ac9f27752839507e869f4aac2e76f73fb6b92bf156fa3a07c5504a4656","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"backplant","u":"/glossary/b/#backplant","x":"Used in 350-950","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd8dd7766c2af20099b27dbb50cecce5aaee4647ea22e97190d6eb908771d00f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Balance sheets","u":"/glossary/b/#balance-sheets","x":"Used in 946-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c2bc9aba166848fa690eabbc9f0d7d1ab6622371f1bce0263406b22cf87b1eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Bankruptcy Code","u":"/glossary/b/#bankruptcy-code","x":"Used in 220-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:894281d69e501e34cd213f6505cbdf7599f4aff48b205aa8c795b6d801ed6ab0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Bankruptcy Court","u":"/glossary/b/#bankruptcy-court","x":"Used in 740-852","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f465bdb06176d7887f47563fbf35215646fe50a0a2816d84ae67aee5cceaac8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Bankruptcy-Remote Entity","u":"/glossary/b/#bankruptcy-remote-entity","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc4a5ac3f5cd05e4dbf96d0650da6ffb2979a10ec9d6eb4ef94f3941b525f560","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"bargaining cooperatives","u":"/glossary/b/#bargaining-cooperative","x":"Used in 905-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8215de801b62e56d42fcff52165d924ea585a50b4a4535d10b056d2028404d5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"base contract","u":"/glossary/b/#base-contract","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c53a0a603d28f5ea0054a7e8b337bde6599965cb485387509b9c1055c499f096","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Base Jackpot","u":"/glossary/b/#base-jackpot","x":"Used in 405-924","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf6691fb19e51e0b33518f31c5c830c09fba15d0be5e5477570eb8994f2b7273","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"basic earnings per share","u":"/glossary/b/#basic-earnings-per-share","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19c66eb5858899993738cb8f660e09a053fd4e05d3ec9f4ba4f848af3b4625bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Benchmark Interest Rate","u":"/glossary/b/#benchmark-interest-rate","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3360b54922ad9271d65aefafc1174d5245d4fa12a709334de919109f95053c39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Beneficial Interests","u":"/glossary/b/#beneficial-interests","x":"Used in 325-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f28a31d62fa22791c1d2026761fd08e426b2c9ebf54399782edeca339961f823","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"benefit formula","u":"/glossary/b/#benefit-formula","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2442ba24c6a4c93cb3b2061433102731782e888236cc3a208956a069801d605f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"benefit information","u":"/glossary/b/#benefit-information","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19ce82a23106c36b3ccd5e0c04bd201948fdfeb5a3bac6647e1247554c98b6ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"benefit information date","u":"/glossary/b/#benefit-information-date","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e6d8c9e9716f79a5317153a8b7d4e266d875f23ceb517f48e1e46208a029da6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"benefit period","u":"/glossary/b/#benefit-period","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb45a1b270112e9eb7077b646275ea13bab7e459e7164d65865e79ce26b1a599","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Benefit security","u":"/glossary/b/#benefit-security","x":"Used in 960-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:251502b5d56802cf36cd9b8604028721737daf1a0db57f851051e1a0f597debc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"benefit-years-of-service approach","u":"/glossary/b/#benefit-years-of-service-approach","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b6c206619d7935d68ef678a86ab7b7e0fedbdb71b1d5e9a38f88a332489d4d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Benefits","u":"/glossary/b/#benefits","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24f01263046f8067992e4401a28a061cd674b57e2ff1e0f3f8cd8e0865e56b7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"benefits","u":"/glossary/b/#benefit","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b7df67d68fd6a5a17c24627cdcf9f98a9cd886b54cb202dae879b9bd0dba4e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"benefits of servicing","u":"/glossary/b/#benefits-of-servicing","x":"Used in 860-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:327854b9e1b3c940139e833c2a69e41fb03dd6476f28268d37600af683f665be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"bid-ask spread","u":"/glossary/b/#bid-ask-spread","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dca1f36e8a3c072096d21039bcd5af0e51e1f2be309104070bdbcb6f034d11b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"binder date","u":"/glossary/b/#binder-date","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c5ff447f11cbb7be28fa1700a9edadeca18b64e7f45fa9a57453f0db21197c8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"blackout periods","u":"/glossary/b/#blackout-period","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dacdc4f9c07298f9d71dafc92eab236695bca76561ce4e61659b6047323dae88","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Blended-rate loans","u":"/glossary/b/#blended-rate-loans","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f874bd3ae32aa0abb815c36c7f6615e0c820a94c5fd5d2ffe57ebfa7c5b34c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"blind pool","u":"/glossary/b/#blind-pool-or-partially-blind-pool-partnerships","x":"Used in 360-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:834d3e810230309d8dc8867862c530cfd00491bc86aa39dbbe80bd341168a1b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"board-contingent plan","u":"/glossary/b/#board-contingent-plan","x":"Used in 946-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5febac98414e67ab961dd8c4ac1bb1a2f9ed8781e6bb10bb76cafa2aff79269","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Board-Designated Endowment Fund","u":"/glossary/b/#board-designated-endowment-fund","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c077424390938b1a0261270696563c81f622d40723208b0e0d2eaacbd00d5a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Board-Designated Net Assets","u":"/glossary/b/#board-designated-net-assets","x":"Used in 210-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc7c808774253d532160092e62ec3f7f9d720957db5a5e9d397d1e1c26e06c9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"box spreads","u":"/glossary/b/#box-spread","x":"Used in 320-940","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:804d3c6d95c4141f82da1e60cb07487b23aaf76637e1a80abc493bef1d052532","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"breeding herds","u":"/glossary/b/#breeding-herds","x":"Used in 360-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0559d1da8764953dfbefd3da7c108b7cfb14461638a359934f0c7111aa959469","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Broadcaster","u":"/glossary/b/#broadcaster","x":"Used in 230-920","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6134c16ff12bd1220b65612683cb085afc5126d237aeca776c54b6cdba0e19c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Broker-Assisted Cashless Exercise","u":"/glossary/b/#broker-assisted-cashless-exercise","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04403ce95a6efc01860056abb4ca1279be2f1862cae5c1032c5838739c351680","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Brokered Market","u":"/glossary/b/#brokered-market","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a298d6fa4288df158bdec70aa6d8f1d1b9044ad48b69542f2810da78ba8eed7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Business","u":"/glossary/b/#business","x":"Used in 205-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a27b9da48f6a0358dc219c628c55e0fe8251c3a357b348bf2a0e081212212c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Business Combination","u":"/glossary/b/#business-combination","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:653dd60e74ab09aeb02680902d61848e542dac28f582920c6a7359adc6ac97a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Business Interruption Insurance","u":"/glossary/b/#business-interruption-insurance","x":"Used in 220-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b62dec70b51d07941d304db38578bc896fd8641071b245abf5ee53b30e48aee7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cable television plant","u":"/glossary/c/#cable-television-plant","x":"Used in 350-922","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b01e72bf260bd170eff3fef2b112e5f30200b33b1d3f02f56b89781fd3681fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"calculated value","u":"/glossary/c/#calculated-value","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab25541518da34f5092457656073f9cde1b80d517a6ccbf258c3c1e0921179a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"call option","u":"/glossary/c/#call-option","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e48bc6f6b18e4d8dba13924bb2cbcef187b740db7e1324605db38699f2767d3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"capacity contract","u":"/glossary/c/#capacity-contract","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c17c7e6846a1b7862107f9dd674bc015db5d6c0e3b10ffc454aa47455ef00d31","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"capital infusions","u":"/glossary/c/#capital-infusions","x":"Used in 320-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d89350c0160fd608162d8fbefe2bd031865ce4ebaf0382bd6d4f695f8637adfc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"capitalization rate","u":"/glossary/c/#capitalization-rate","x":"Used in 835-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39391c5847c2f4b612e7f18efe15c81254078be0e673970dbcca6bc36990230b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"capitalize","u":"/glossary/c/#capitalize","x":"Used in 340-980","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3770af93f3c5df11cc35da8a05eb5c695d0a40a371f3020c75c43ce6e8739804","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"captive insurer","u":"/glossary/c/#captive-insurer","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6352129b6dcef8b44678fb27e9dbed99bc5e2288454d3517b12559ded63553ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"career-average-pay","u":"/glossary/c/#career-average-pay-formula","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32d5c90fef185a63e538e51797748a207ff68603761626820bb3344865aa909a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"carrybacks","u":"/glossary/c/#carrybacks","x":"Used in 740-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:407629033a1bdc0c4e7597e17531de6b6ec3d7764ab8a51d2e0b4fed6326e527","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"carryforwards","u":"/glossary/c/#carryforwards","x":"Used in 270-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eeb6024d1f7895c1e35adbb4eeceac98000e7ff30b08d71d784ed19655c5dd7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"carrying amount","u":"/glossary/c/#carrying-amount","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5a6468109d0f762653d2fb6a8e4d8f250f27485e3e8d77151578503ad79f2fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Cash","u":"/glossary/c/#cash","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2dd684aea7bce2a555752eb3fd002f29560ccea20ce1e51db29a1c29e8c9b62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cash advance method","u":"/glossary/c/#cash-advance-method","x":"Used in 330-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8796830113fb21ef9baeb4256d00c68b0b977880431d07f2e995d48a53061064","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Cash Consideration","u":"/glossary/c/#cash-consideration","x":"Used in 705-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5505bcd91e817edd760bd766f507fca4640888fe510d15e2bee371c99bb2022c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cash equivalents","u":"/glossary/c/#cash-equivalents","x":"Used in 210-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a8d87a247878780658b07e2e4ac57cb4d90e6c38663150459d3a22320871e24","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cash flow hedge","u":"/glossary/c/#cash-flow-hedge","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8e6a03aaf925fc85efa816d09cfa1a0ed38b0f2192bd7b4455fe5eeb97683cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Cash Flows Expected at Acquisition","u":"/glossary/c/#cash-flows-expected-at-acquisition","x":"Used in 310-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca7ff65cf67e369d711ef5f66f2c8903333f1ce91c8cd90e5925c52a0a173414","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cash surrender value","u":"/glossary/c/#cash-surrender-value","x":"Used in 325-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef045995f671ab556d49e8fefee17dddf9cdfb3fe987a7415c2a93c2929e981e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cashless exercise","u":"/glossary/c/#cashless-exercise","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e5be773643c7d07a65b2c31275735cf5e289adb53872c1b227c92d958de5647","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"causes","u":"/glossary/c/#causes","x":"Used in 720-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f4f83c31314937010bff485a2b7fa77ec5f60c06f102307ecd43af3c19b90ab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Cease-Use Date","u":"/glossary/c/#cease-use-date","x":"Used in 420-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd5e908da2e522c1a8422d0bebb044ab44279a4939c23dcee61112a4ec649985","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"ceding entity","u":"/glossary/c/#ceding-entity","x":"Used in 310-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b7d9cabe22dfb703b76843b4f8e6fea05e7e11044c609139e8e3463efd05ff5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"certificates","u":"/glossary/c/#certificates","x":"Used in 325-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f2289ab7e01f1f4e0a98d88021f56db2acf663ec0cc1e7b51b64f4995c53cc1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"change in accounting estimate","u":"/glossary/c/#change-in-accounting-estimate","x":"Used in 250-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e7f56b5ded2e14daab25468ffdd84de4992028c3f5be1a991391644ba7033a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"change in accounting estimate effected by a change in accounting principle","u":"/glossary/c/#change-in-accounting-estimate-effected-by-a-change-in-accounting-principle","x":"Used in 250-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1990e7a693aed5a7139a3ee75b43b7fdde750aa28c5c1a48e77a6e9ba9a6687b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"change in accounting principle","u":"/glossary/c/#change-in-accounting-principle","x":"Used in 250-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ac12b25a1b3bc0353666da627ca9ca0255d26da5fb34863a46385b48f7409a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"change in the reporting entity","u":"/glossary/c/#change-in-the-reporting-entity","x":"Used in 250-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f67f4958250575ed10da91222d7147e641c97036dce52e38a4f95d90c77d4ca6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Chapter 11","u":"/glossary/c/#chapter-11","x":"Used in 220-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f5fc2b4f2f46e3c2a2c160ab07bde32907001eff65660a44df8e949314acb20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Chapter 7","u":"/glossary/c/#chapter-7","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f5e4a4262428bff70ad82d49322ccf4f7cf304f17633df57da027d52f7b8ce4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Charitable gift annuities","u":"/glossary/c/#charitable-gift-annuity","x":"Used in 958-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:932399f28f3b45d4de7e9e6bcb5f7321e33743a91c989991df06b26e383977e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Charitable lead annuity trust","u":"/glossary/c/#charitable-lead-annuity-trust","x":"Used in 958-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a1ee65f75234d04ecc7f537b525870125cfdcd42b041172fd68b1dc319a0912","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"charitable lead trust","u":"/glossary/c/#charitable-lead-trust","x":"Used in 958-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d356b3af3418f025175ab636373ed226d3a2820f6aa578bbca5ebbd6ee769f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Charitable lead unitrust","u":"/glossary/c/#charitable-lead-unitrust","x":"Used in 958-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac3ed5c3bd5e6048136c0d9e16d4aa3ac0c8ab2ab1a8ad80a323a2c36f0b616c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Charitable remainder annuity trust","u":"/glossary/c/#charitable-remainder-annuity-trust","x":"Used in 958-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c01d114cda87e9dc4fd1238e14c4fa3bfdf3a06f20f704a03248b3ff0ccd071","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"charitable remainder trust","u":"/glossary/c/#charitable-remainder-trust","x":"Used in 958-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4090d4ecae6971381c84add75216a00aee1caac2e02bd57c773d2da7dd0fde22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Charitable remainder unitrust","u":"/glossary/c/#charitable-remainder-unitrust","x":"Used in 958-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:beb7706120a4b2b09116e6f164d5ab56f5e3038e43e1a5b5090b09c70bb2ce2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Charity care","u":"/glossary/c/#charity-care","x":"Used in 605-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d972b73cd09fd9adee736096e2d0526d3df587f1e00290b10a19aef4bc89178","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"chips","u":"/glossary/c/#chips","x":"Used in 405-924","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7af3cc5f5a3d71ec4faa42f5d65478a71f42dfd354326489813f4dbcc11c4e32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"claim","u":"/glossary/c/#claim","x":"Used in 360-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d08a13642f3e92e7ef24e3109ffffe8b41846c47f6f33653106567d492f39a8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"claim adjustment expenses","u":"/glossary/c/#claim-adjustment-expenses","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dac7fb43507714f362662ba94fdcf7ad58a418c1fa8bfef9e1d5b8c09ff2c60f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"claims stabilization reserve","u":"/glossary/c/#claims-stabilization-reserve","x":"Used in 325-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8453ff04491fdb23cfecf14c83b1df6616749e64988c0102f16baa14dddfb301","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Class of Financing Receivable","u":"/glossary/c/#class-of-financing-receivable","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c108d6e8b5ebfc84d4b7067f486219f39fa7041b0dd4a9e8e6972e9195da0f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Cleanup Call Option","u":"/glossary/c/#cleanup-call-option","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb7db540961cb55e792f9827990d291a98daaddef66029bf20c8481e709af650","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"closed block","u":"/glossary/c/#closed-block","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2eb46bdcd4208268e6aaf0a7fccd2b575a43f659c9951375123003129174c0d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"closed-end funds","u":"/glossary/c/#closed-end-funds","x":"Used in 946-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6b57be3f225cff73fe2ab8aa34efd25548f478570eef5ae15eba710fb3fca93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"closed-form model","u":"/glossary/c/#closed-form-model","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7daa4c525d4e6c70ac8a87b4569af89f3dbc81d39adc324f98c74900bf197f0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"closure","u":"/glossary/c/#closure","x":"Used in 410-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:342c8022168413c16eec6afaaf98028a5139da3604cb522793d4e4201a50cd81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"coding","u":"/glossary/c/#coding","x":"Used in 985-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b37f38f384deb628f68f807f5cebf3f4d99195494265d04377e70670efbd8a42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"collaborative arrangements","u":"/glossary/c/#collaborative-arrangement","x":"Used in 808-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e0389365065bd6b63afe794ec6b5a228bb56e60339eae02c8b442b9fb603350","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"collateral","u":"/glossary/c/#collateral","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b3bd1541b4e98b6df3148346270e149e378bb80bb038c5a3a43063db25c20e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"collateral assignment split-dollar life insurance","u":"/glossary/c/#collateral-split-dollar-life-insurance","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a101d2495c009a254eb6b19faed9cdf6e7b47a833f565c74b784dd7eeca9e48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Collateralized Financing Entity","u":"/glossary/c/#collateralized-financing-entity","x":"Used in 805-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01de3a97646ecf7bb9de8cdfee39863df13c399e0f89841d22d0829e021196ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Collections","u":"/glossary/c/#collections","x":"Used in 360-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe463f436a7930e8c61f8921e3a5aa77d5516d620f2fe795cf1f5aee912a7975","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"combination award","u":"/glossary/c/#combination-award","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cc71a1cc4b3e6e8e65d916995cafc68b58215e9f59f33630117032358016505","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"combined financial statements","u":"/glossary/c/#combined-financial-statements","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5150fc9c84591a5a1d2a7f692d05ffaa7e431d3b08f16580512f3ca6d4fb2d38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Commencement Date of the Lease (Commencement Date)","u":"/glossary/c/#commencement-date-of-the-lease-commencement-date","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a25f0ae82c703182a2da2bfc28fca41b2ee924324e0199ec633352df91125ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Commercial letters of credit","u":"/glossary/c/#commercial-letter-of-credit","x":"Used in 460-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:757c5a0624f0b5c52da2f472fbda941b7346689c5099b9d40eeb6db758a17856","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"commercial production","u":"/glossary/c/#commercial-production","x":"Used in 360-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:354ff0b26419d3e9b811c8d5ed5ff4451ffa95d140e92606481cab4b57d03625","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"commitment fees","u":"/glossary/c/#commitment-fees","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c63f72f5a310da4a935870391116e61efc6c30c88211d4ed03ac57649075f136","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"committed to be released","u":"/glossary/c/#committed-to-be-released-shares","x":"Used in 718-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5bc1ceaa17b60c05dee785befb26f5336ba4a68061cacfed32b0fd9719b7089","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Common costs","u":"/glossary/c/#common-costs","x":"Used in 330-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fee71747dbf1fa46998a60737313f6a4ec1bf54f5c04049202a384b5e17d92a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"common interest realty associations","u":"/glossary/c/#common-interest-realty-association","x":"Used in 205-972","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fa1e687a2c374908a466d62508e201352eef79aec5f232c8b3bf5a1c748b089","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"common property","u":"/glossary/c/#common-property","x":"Used in 235-972","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5f4b2bd374c3fd0f8ccae68f786e31dd9191b0e50e28081334b0459781de285","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"common stock","u":"/glossary/c/#common-stock","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1bb0690d74053305aa32b36e37261ca74616089b2378089344dc93c4c8f162a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"communication date","u":"/glossary/c/#communication-date","x":"Used in 420-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16a3264fd9a77218e30e9003b611282db3758a5a574212f936057b1bbaf68fb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"compensated absences","u":"/glossary/c/#compensated-absences","x":"Used in 710-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5c832e0c066babd2472ea5087e25816e05eee7bea8c08a912f28b15a856d164","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"compensation","u":"/glossary/c/#compensation","x":"Used in 720-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dadbd4b9d0e862da93af183b79f88dded877ede9db13fde15c4f554b8be0b802","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"compensation plan","u":"/glossary/c/#compensation-plan","x":"Used in 946-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d580f86d1e25d4fe00ae12b7144c37b327b4162e1d280e50202ff8a6f379b06b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Compliance Environmental Credit","u":"/glossary/c/#compliance-environmental-credit","x":"Used in 805-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c268310b19f97b7008cb30e359449809e5557805c21ad5d77a7c84d4586d9044","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"component of an entity","u":"/glossary/c/#component-of-an-entity","x":"Used in 205-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b47e0dd7b2bf5b18a6586004b047738a5d44f3446ac3dabb40d744ca0f8fafa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Comprehensive Income","u":"/glossary/c/#comprehensive-income","x":"Used in 205-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10107d561faafdf315562f0f0492aca2d56a6a109ea3046f2382f2b062d5c486","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Condensate","u":"/glossary/c/#condensate","x":"Used in 932-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:012a646f8005257782f644ece6a7f6fab6cba4e843b99537a3ac6443da10fabc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Condensed Statements","u":"/glossary/c/#condensed-statements","x":"Used in 220-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fd28f3f4491c2e635b0989d69314810a9b1be56da6f230d74925f0a3e0f42de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"conditional asset retirement obligation","u":"/glossary/c/#conditional-asset-retirement-obligation","x":"Used in 410-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8db87f9bfaada001293584edc3cc76f361a6eeecaf6012cf1c4323a62de2e7a0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Conditional Contribution","u":"/glossary/c/#conditional-contribution","x":"Used in 205-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23a9da83a4627cb87af738a03d3f2d35c05911c3c62785df70678bd614c6f7b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Conditional Promise to Give","u":"/glossary/c/#conditional-promise-to-give","x":"Used in 310-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c14809ae1ecfb42f36f8684515278a5a7be345478a350e7fcb9c449ccdd6d7a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"condominium","u":"/glossary/c/#condominium","x":"Used in 235-972","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6d7aa1d4578c1fefa77fc574babda528f10c8a9a6e59cecbcd4109a4436b386","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Conduit Debt Security","u":"/glossary/c/#conduit-debt-securities","x":"Used in 105-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80bcae64b402e45487e191b9d6202c77f72306f24f1cbc87deb316b2f896f5b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"confirmed plan","u":"/glossary/c/#confirmed-plan","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91b968e92c046a8baebec661aa07902e23664a79ae989b63ab7ac893dab3c1ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"consent decree","u":"/glossary/c/#consent-decree","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3c9811a83c9d53fd1a50732c4c85225a49a26b27f4c0c859231a727b0d0574f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"consenting classes","u":"/glossary/c/#consenting-classes","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df4abfe17657fb8385686735ab4e93e4d610d9b0f296934e1b641b9017388a1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Consideration in the Contract","u":"/glossary/c/#consideration-in-the-contract","x":"Used in 842-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5066a71a7eb1bd5fe5d9184827c5df882f07e3ba5134cdc0da8f6efe4e41733","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Consolidated Affiliate of the Transferor","u":"/glossary/c/#consolidated-affiliate","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:878cc78b648cd5084532366c033903949011087d59a39cff6d96c57caaacb92b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"consolidated financial statements","u":"/glossary/c/#consolidated-financial-statements","x":"Used in 235-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d494f8c997ac90999a0c633859a0ba973a944e161122ba55acd449dbd6a9e0c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"consolidated group","u":"/glossary/c/#consolidated-group","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ad5a4e78a0b5282ff27804f9c5f2f2cd42144d7b24b1369ab86077a6e70d965","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"consolidation","u":"/glossary/c/#consolidation","x":"Used in 810-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f5376cecc58e031f795d87e79f3282b88c34adc8201a7d23122c8eb7526a481","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Consumer Price Index for All Urban Consumers","u":"/glossary/c/#consumer-price-index-for-all-urban-consumers","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d570078d20c8c84faf405a6523521836718afbbd9f73cc1eb8db42d120ee359","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"contingencies","u":"/glossary/c/#contingency","x":"Used in 450-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:373162f5c3e7cec0a31ef0f6cbc121f190c2df265d286849b6037e405bf10969","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Contingent consideration","u":"/glossary/c/#contingent-consideration","x":"Used in 805-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:911918aef117d1de05480fb5e73fdddbb2a047f9e39aae32767eb62a26c3157e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"contingent issuance","u":"/glossary/c/#contingent-issuance","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3981df44f0d7e35f1ccc4dc9c186aaa19eacc4fe60918326fdd858486cb8681","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"contingent stock agreement","u":"/glossary/c/#contingent-stock-agreement","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:790afbe0d8c76812151f521bb4d148a65828d932ad7039b3129b940a4762fca4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Contingent-Deferred Sales Load","u":"/glossary/c/#contingent-deferred-sales-load","x":"Used in 720-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2f4186ccb729c81b2dbd05877e6bf35f22b50ef56b028b5f9d1517e6fdf8f05","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"contingently convertible instruments","u":"/glossary/c/#contingently-convertible-instruments","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b51425358c1e61dd3cc7d0899f912133a4d4513fed29aed13693044303adc975","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"contingently issuable shares","u":"/glossary/c/#contingently-issuable-shares","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ec64aad39ccd13a685528f533d8224d2b9c82d2ea92fc326a883f25c1ecb6f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"continuing franchise fees","u":"/glossary/c/#continuing-franchise-fees","x":"Used in 952-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0098cb2c1a0ce3f20133a5e87fdb309074e3067097a911d65833cbe4616ceb32","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Continuing Involvement","u":"/glossary/c/#continuing-involvement","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15aa950eb32fd38f6afd57f5658113487e139585a4b58150fd29327a6103ccf8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Contract","u":"/glossary/c/#contract","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cf0d332cd2cde9b2f7607b1c89e5bbe8ad1c127a72fea07920115d703286ebd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"contract assets","u":"/glossary/c/#contract-asset","x":"Used in 270-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49e66c8223a002d078340208a07f060792f2197a8ea2cae4e1dcbb996e733950","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"contract exchange","u":"/glossary/c/#contract-exchange","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ae0be02cc2b19177e834d249c0323b16972dc75ca7e901a56ce77143a555d2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"contract liabilities","u":"/glossary/c/#contract-liability","x":"Used in 270-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4d5fd82b1726743d9c1744ff5aa2cc02885875b015a34a1863ddf6cad478f7d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Contract Period","u":"/glossary/c/#contract-period","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:120327213ad7d969c4a369db9ade85e127d4ab930d406014f73b1ec4e635ace2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Contract Rate","u":"/glossary/c/#contract-rate","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e9c2bc899a5e62caebf9536bdd43a3794e234a78e5f164e2c29f10e2529a988","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Contract Value","u":"/glossary/c/#contract-value","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eaa5db28d3f92123a94b8d97841acc6cda5fcfaaf4c21a3680e8ec67aa5b2e00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Contract Value of a Fully Benefit-Responsive Investment Contract","u":"/glossary/c/#contract-value-of-a-fully-benefit-responsive-investment-contract","x":"Used in 325-965","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8dc8da7f3ae6e0416b0ba345b77ca39361b721568359c6d8d8ab162b3ec34333","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"contractors","u":"/glossary/c/#contractor","x":"Used in 605-35","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca9819e6464ad359411468562a4fb46e0451bd979dbdbb8f97c5378b9ab690cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"contractually specified component","u":"/glossary/c/#contractually-specified-component","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fe3339f8df80a0d0a4294b88a28cca878fe8a5adf06b757b575179d3d209002","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Contractually Specified Servicing Fees","u":"/glossary/c/#contractually-specified-servicing-fees","x":"Used in 860-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2477a9564419991db5decf0699c1d6e1237ffba8e14247960f0c6077a8236d60","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Contribution","u":"/glossary/c/#contribution","x":"Used in 205-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fcb45ca4723b33af3b7afffb29ea7716fae9e30d8bb4db1473089fee7f0462f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Contributions Receivable","u":"/glossary/c/#contributions-receivable","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0132c9b0f818ddf1edb20b507e26a80bd9928688a0de56b8c47f6ad530754a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Contributory Plan","u":"/glossary/c/#contributory-plan","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:666b6853a67c26539bc79db428a704fb4a067027dc91968a2158a594760803c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"control","u":"/glossary/c/#control","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca2ccfcd976ae30e062d3a37503964323169547f9398cf4032cb3cb962cc4b34","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Control of a Not-for-Profit Entity","u":"/glossary/c/#control-of-a-not-for-profit-entity","x":"Used in 805-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ba0e0575591a26c1f5d5566a2b528d288a8965efb528b37416f99932dcf4304","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"controlled amortization method","u":"/glossary/c/#controlled-amortization-method","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9fdf56169bbecc2e50afde8189dfc22a590c7f9e40c676c37aa999ecabd9bba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"conversion","u":"/glossary/c/#conversion","x":"Used in 830-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5beb1962c25a287a6195cd55ccd6c98e6cf7a9c99be42914c3fa99b66ca0887","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"conversion rate","u":"/glossary/c/#conversion-rate","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cf9ccda2cd3dfcf1e86411b0aaa998bc78f9a2199198d418596881caeaaa880","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"convertible security","u":"/glossary/c/#convertible-security","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b64d9679cd188bcf84155a2c7155673c9ac46a3f0d2f0c4abe1d3ed2045127a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Cooperatives","u":"/glossary/c/#cooperative-housing-corporation","x":"Used in 205-972","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bffc271a80d3e963f07da9e1682a1ac80698846ac35da3fb0dc2f7ad290e329","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Corporate Joint Venture","u":"/glossary/c/#corporate-joint-venture","x":"Used in 205-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b21aa9b42734ccfd5b5a7467cfdf3c924adbb1042df95948b9b43b9186949153","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"corrective action","u":"/glossary/c/#corrective-action","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd2942ef63fc627f214a15476c4d1f1891d117308afacf8a7c00497dcd2aac92","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Cost Approach","u":"/glossary/c/#cost-approach","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:584f37c17314dbff96abfbd6c796ee77433e89178c468f0f4d640a2666fd41af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cost of insurance","u":"/glossary/c/#cost-of-insurance","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75c2443b738b5f37fa471de92a30ddaedb10eb022d93ec6cc473e0b03c9c4310","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cost recovery method","u":"/glossary/c/#cost-recovery-method","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:046dd8655b2c5f6208fd8e476a50ddc8fc6adf6a5dc8a3591324326af7c77225","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cost-plus-fixed-fee contracts","u":"/glossary/c/#cost-plus-fixed-fee-contract","x":"Used in 310-912","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:145d83853bff9939f749eaf9b4d3a825326cd9c641fcc5df56cb90ec54eda3b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cost-sharing provisions of the plan","u":"/glossary/c/#cost-sharing-provisions-of-the-plan","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9ebc0b750dad2ed2f5c44dae36dcd62e39910e8ac974f8fb452869c52e42d13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cost-type (including cost-plus) contract","u":"/glossary/c/#cost-type-contracts","x":"Used in 605-35","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31c31edbc1089f7523bf7a584836c10825967868cb25f90afcfefb276974cb60","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"costs incurred to rent real estate projects","u":"/glossary/c/#costs-incurred-to-rent-real-estate-projects","x":"Used in 340-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6e0381c98e5b91c14e0dea8fa8792c53c728aae193df602189447190f4441dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Costs incurred to sell real estate projects","u":"/glossary/c/#costs-incurred-to-sell-real-estate-projects","x":"Used in 340-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9520d659d2611853e3d7962703a0290625308faabfffe56f3c268d0939a16895","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"costs of joint activities","u":"/glossary/c/#costs-of-joint-activities","x":"Used in 720-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:678fc86ed3b8029b060a8f1d800c7c5feb2922268290536359513b45252b6ba9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"coverage","u":"/glossary/c/#coverage","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa1bb3be1d0223dfdeb2de1f5d109be4d9f2b833a450a9e3808dcf05569512bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"coverage period","u":"/glossary/c/#coverage-period","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d476ddaf50150e1a141217b86a62973bfb3c02d9c97fb4bafd258c1e4935f3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cram-down provisions","u":"/glossary/c/#cram-down-provisions","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:472f094655e792293ab2c8bbd086f3992ac99cdfd7848342195046532f241dc7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"credit card fees","u":"/glossary/c/#credit-card-fees","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b88f4f560916055e6593f65ff341cee55280172c206b9c6950e9a2c20237393d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"credit derivative","u":"/glossary/c/#credit-derivative","x":"Used in 460-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c599f6ff1ff1c3ea1b1606bcd78201acc3a82bd32c1fe57ef3a56c6e096ecd4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"credit life insurance","u":"/glossary/c/#credit-life-insurance","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39c408c8d5b4ab95936f95c278b64ec001dff545d94ee93737b07ca64d5c39ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Credit Quality Indicator","u":"/glossary/c/#credit-quality-indicator","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50c0285990607d1f3347eabfc26899312171432aa1ba4a159853c55545ab8668","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Credit Risk","u":"/glossary/c/#credit-risk","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d0f75b11acce906cf48d2276b915c1521ebe75584583536e91ffc34c7d19b5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"credited service period","u":"/glossary/c/#credited-service-period","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2dec0cb4b45050726948958fad83cdb426d020eab3b47ee4f59fb13d8c9df29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"crop development costs","u":"/glossary/c/#crop-development-costs","x":"Used in 905-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e39dcf719d80d975a5cf0ee96142b20a7400a817a515f4b5750fb39c0c9601a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"crops","u":"/glossary/c/#crops","x":"Used in 330-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d4ba83537c41f26cb433d3cd242fe9a27e20cd3ada19eae1e96d6c75c927f58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"cross-volatility","u":"/glossary/c/#cross-volatility","x":"Used in 718-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccb91e0e9ef073085d53218418258ba1dbcb716fced85385a9580b772b79270d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Currency Risk","u":"/glossary/c/#currency-risk","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f5892e4b939c9ccb7ade2ea026af3226900bb0248447293ed574ff585292e6a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"current assets","u":"/glossary/c/#current-assets","x":"Used in 210-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d765d0d2a2dc7ccd458e272e469acb0cc0c2bf0283870a8f5756ffaa3f5cab61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"current cost-constant purchasing power","u":"/glossary/c/#current-cost-constant-purchasing-power-accounting","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a01ea98486689bbf48cdb570b7e74761a5e08783ed7faa009722e16a19b3e40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"current liabilities","u":"/glossary/c/#current-liabilities","x":"Used in 210-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:220bacd8661b2cc56732f371a35be41a3ffe990978888c9bcb7c49f937c9e18a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"current shareholders","u":"/glossary/c/#current-shareholders","x":"Used in 946-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e79359cbd09fd854e3ef5e037513ed1c072f02b88dd5a2331aa737496006c1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Current Tax Expense (or Benefit)","u":"/glossary/c/#current-tax-expense-or-benefit","x":"Used in 323-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a41daed4c7847492e3140f4d1f34806f04df30288c347d7b1f86d8dc1d153799","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"curtailment","u":"/glossary/c/#plan-curtailment","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3777b392aa9d4e6a2a3a3e4837442b2f53b176a5d6066524d49f50ca249d5b46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"curtailment","u":"/glossary/c/#curtailment","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5053af9f9eb4587f3b68df844b623dbd29c2731eaa9e3ab06a1b45a8327528bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"curtailment of a defined benefit postretirement plan","u":"/glossary/c/#curtailment-of-a-postretirement-benefit-plan","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06b13f3b1fa8b9b6a2da4cf4e99293fd603eb9bdac3f407c7d172f7d04ccc7c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Customer","u":"/glossary/c/#customer","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88be91dad1edcc46ad1922fc15e2f38803697070c02802805f11c1fce4a2ff49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"customer support","u":"/glossary/c/#customer-support","x":"Used in 985-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:397691dd63e8399561de6ef582547a5a212d1d7da9d34ba53b17ab1fd59f451a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"date of demutualization","u":"/glossary/d/#date-of-demutualization","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9e93a40a3e7c9b0762577cfa7d96d9b85f31914fc5ed8aedce6a8f999f1bb4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"day-one bonuses","u":"/glossary/d/#day-one-bonus","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6533da01a31aec7cfeb9b754036aac457fa596af601d2dad3b2c40db9fb4867","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"daylight overdraft","u":"/glossary/d/#daylight-overdraft","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b25dacaaa0040abe025c2e9469683b1b57bcd8b8855d53a9a3238f88e2850815","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"daypart","u":"/glossary/d/#daypart","x":"Used in 350-920","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80f71aa91aecb44c6d949e1862d2ba52a239f6bc67e98e2e7e2736b79bf15cc9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Dealer Market","u":"/glossary/d/#dealer-market","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33bb2836a4ed0799f4442e6d7a6631b1ea5d37df0a5cb9847a76f4439e6ba399","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Debt Security","u":"/glossary/d/#debt-security","x":"Used in 220-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45e0cb1ae443ed5b84dfbb07390760411e398579b235419573a9ca7f9fdeb50a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Debt-equity swap","u":"/glossary/d/#debt-equity-swap","x":"Used in 310-942","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fef9d288c27d7a9bb4b2ee631daac2d80613082e4ce3e957f7fa08ec94863132","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"debtor-in-possession","u":"/glossary/d/#debtor-in-possession","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9f1bb06086cc50c143c3096d550c40c8253d005762aa2a01031bf8790988db4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Decision Maker","u":"/glossary/d/#decision-maker","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e1aaad86e848b38187b183f3451a99b54725ebd6f36414e89c6e287f3e30159","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Decision-Making Authority","u":"/glossary/d/#decision-making-authority","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3960b8660952558f23cde33b6e04e1657c4573b14cf5384d35d2fc7853d0de5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"deductible temporary difference","u":"/glossary/d/#deductible-temporary-difference","x":"Used in 718-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5de8a80d09b466ed21244d241a86d294b1fd01bee47951a6d40d82b80be18116","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"defensive intangible asset","u":"/glossary/d/#defensive-intangible-asset","x":"Used in 350-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:702e8dbb50aabdad748d17a44d9e75e8029ccd5189f66ccf6903eef217100df8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"deferment","u":"/glossary/d/#deferment","x":"Used in 310-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c563a39ab6a1f0c41988bf51f05e8ea5fab70779c95022770f909ad2efcd128","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"deferred acquisition costs tax","u":"/glossary/d/#deferred-acquisition-costs-tax","x":"Used in 325-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d12f25da45b10bde4441a178766d43d24a5fd577bebad1db7a6cac036bd2220","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"deferred tax asset","u":"/glossary/d/#deferred-tax-asset","x":"Used in 270-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bad579903d1260187fde4c54d02e4c65adea51efb2808ee5210084056207d62","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"deferred tax consequences","u":"/glossary/d/#deferred-tax-consequences","x":"Used in 740-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34f59d88b2c31cbf30c1c1db6def5680c71519b7a00cdfed312e19206832c310","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Deferred Tax Expense (or Benefit)","u":"/glossary/d/#deferred-tax-expense-or-benefit","x":"Used in 270-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c19cde6041d17e982d09722598554cff709d4ce2ae638f6eda93ac80ebc35106","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"deferred tax liability","u":"/glossary/d/#deferred-tax-liability","x":"Used in 270-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0872c0bb29cb2fce9908ebc549d73e860cbf7eeb0c7a21e5dcaf3068c917d99d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Defined Benefit Plan","u":"/glossary/d/#defined-benefit-plan","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:252b6fd7e1de7e9bae946806fe00b19347983349cba35bffd4a2b3798590a290","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Defined Contribution Plan","u":"/glossary/d/#defined-contribution-plan","x":"Used in 205-962","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:388c0e1208f96cca39f6e825dd2af7dca175c55986717f2542e41d56525fe436","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Delayed Equity Investment","u":"/glossary/d/#delayed-equity-investment","x":"Used in 842-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b174c12f1c667c6e2022b84a15d5e5351b985e5bb5de688b39c26d6a5817fd04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"demutualizations","u":"/glossary/d/#demutualization","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae753582d41788f9f70559d9fe2a70fa7634f7e10df0b1478d11f35dd0a10325","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"dependency status","u":"/glossary/d/#dependency-status","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ead27d6a99a3177a5245ef0a92fcde1955709050e6bcb07d5647a4772475c4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"deposit method","u":"/glossary/d/#deposit-method","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9856c34d8309b85c299a9b8a025ff5f01339356d281ecb2b80c64258b474be83","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"derecognize","u":"/glossary/d/#derecognize","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:572949c460001ef8e35aa13107b802e107e70bdf9ee4ac4cb6f90dc293d17132","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Derivative Financial Instrument","u":"/glossary/d/#derivative-financial-instrument","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cfc9d7b773661ac63f76024342d5e95e793e1418c9bee7d98cb3c9c067ddeab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"derivative instruments","u":"/glossary/d/#derivative-instrument","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53e3df60e1b571b37fd3a9a0b4ba5b04d96cd6e0cca06fd258b44d9431975ba1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"derived service period","u":"/glossary/d/#derived-service-period","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54314e464fde906b7399fb006a03ea5bd9afaa2d1c0e3f291c39210d4b5403d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"detail program design","u":"/glossary/d/#detail-program-design","x":"Used in 985-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10d98731f62864e3b6ac6b99b1dd7980531f941bc1773d495d2f397e785edc9c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Developed Oil and Gas Reserves","u":"/glossary/d/#developed-oil-and-gas-reserves","x":"Used in 932-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f01ed71708f81c3385cf958c001614253aa2daaa18fe726dda5c502a9760c86e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Development Costs","u":"/glossary/d/#development-costs","x":"Used in 932-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:042e74475dd52321250688150c8c66e7b7826705eaf9c2946d5e2e3fbb3fa25d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"development wells","u":"/glossary/d/#development-well","x":"Used in 360-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce714959adb532ff32cffbe1d45caa0375f87f688c3d51e79fc154a979b3356a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Developmental costs","u":"/glossary/d/#developmental-costs","x":"Used in 720-908","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b01c5495a288aa129f687b850b3a77a09e82f44428b3ead8e4e8836bbd1c46c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"diluted earnings per share","u":"/glossary/d/#diluted-earnings-per-share","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8a711cb40668038049aa48a1ed05c7bc9de8cf9caa09d7f3f4ed968c06d4b34","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"dilution","u":"/glossary/d/#dilution","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb2482151dcc7e1c34bf75ffc8159f3c98a6df291e52602f3ffab73ec12329ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Direct Effects of a Change in Accounting Principle","u":"/glossary/d/#direct-effects-of-a-change-in-accounting-principle","x":"Used in 250-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54e728c81d631e0c9230f746194b04d6c59ebd9d463ad70ee21e32644c64e897","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Direct Financing Lease","u":"/glossary/d/#direct-financing-lease","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8edc7dc05f2e075cbf678889eba0d0522ce22df4dfcae4b19e77ca378c96e44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"direct financing lease","u":"/glossary/d/#direct-financing-leases","x":"Used in 842-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da3a4a84bc860dee41b82126d9aba9f2a8eee62d24d374c5268890ded4b559d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Direct Guarantee of Indebtedness","u":"/glossary/d/#direct-guarantee-of-indebtedness","x":"Used in 460-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d788bd98f3dc370878e64ac1d03f992074e7fa0c244a8802c182418194f50230","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"direct loan","u":"/glossary/d/#direct-loan","x":"Used in 718-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9563592d26e375af4c881b467e27cb740059e836be34a3a1274d1f97724a7fd1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"direct loan origination costs","u":"/glossary/d/#direct-loan-origination-costs","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74254573ebf0af57bb5e4205b9345e374ce5ee89493ce1d3157797b86e41a21b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"disclosure statement","u":"/glossary/d/#disclosure-statement","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca05b3f17e47f5601c7360ab8db9b1d8f81a3c47ead8ee4e25d8eb5c81ec893d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"discount","u":"/glossary/d/#discount","x":"Used in 835-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cf16b4e10a567d5ba7f80134a49094559d54e5c7572233dd23fcd459f4ae2bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Discount Rate","u":"/glossary/d/#discount-rate","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92085d63d444c3b9a83dde132a4ef871373a9410e37b7b8a5cf34c1ae93cf6d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"discount rate adjustment technique","u":"/glossary/d/#discount-rate-adjustment-technique","x":"Used in 410-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1998f271e64ca0257b57fb11842adf9b9e8a0df355931d9193b8bdc687519e38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Discount Rate for the Lease","u":"/glossary/d/#discount-rate-for-the-lease","x":"Used in 842-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:439ed20d2949aab2876abb9d31bc7790a3792690b16829f0702a05c8d39332f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"disposal","u":"/glossary/d/#disposal","x":"Used in 410-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00699265e9ddf7b3bba21c3be01883866799330948ec5d174baada0933f13335","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Disposal Group","u":"/glossary/d/#disposal-group","x":"Used in 205-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d8013c023a27e3a13f108dd14dfce9ff41a5e7c60dd7e123cbf083684d6dd74","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"distribution costs","u":"/glossary/d/#distribution-costs","x":"Used in 946-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c62e841dd342172a7cc9c1c31c17039764c1c8b54549f8d506c7be1b1b593af2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"distribution-form demutualization","u":"/glossary/d/#distribution-form-demutualization","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:238782a3760da180ba2235730c78f07f360875b002a2f7d59772d9875230f96b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"distributor","u":"/glossary/d/#distributor","x":"Used in 946-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:619f8c7716bbfc3f76f3f3dd7dcfc6da2bae9fa16863a35815d0e82e91248c1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"dividend fund interest rate","u":"/glossary/d/#dividend-fund-interest-rate","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4cc95f0b297c0a39b9cfde8fdad7820048b4e0e4322b68cecffe5e569703d04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"dividend scales","u":"/glossary/d/#dividend-scales","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4235e2b5c797b3de955a270cd8b89bcfa4422f1cdc025cb23395f516a2bf90d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Dividend to Policyholders","u":"/glossary/d/#dividend-to-policyholders","x":"Used in 405-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08a25cbccd3d130018f7c2e1eaa172c8de5e3ec299c9649df5f6ea1de434d323","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"dividends","u":"/glossary/d/#dividends","x":"Used in 323-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b3666fa26176d5081917cc596964d072571fab27f053f2e1052de2bd3c9457c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"dollar-roll repurchase agreement","u":"/glossary/d/#dollar-roll-repurchase-agreement","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5df86aa6d8545e5531e3208a5c974071f661f7844c2d2cc289d1bcb654107efc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Donor-Imposed Condition","u":"/glossary/d/#donor-imposed-condition","x":"Used in 205-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e63e51394c6a7e242314f9ffabc2963ceda73db584f86759374b18dce7607d02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Donor-Imposed Restriction","u":"/glossary/d/#donor-imposed-restriction","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24fc26e82507b4c70dde5f70c99b86f8d18863c4215fe713502a2a95bf1a1380","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Donor-Restricted Endowment Fund","u":"/glossary/d/#donor-restricted-endowment-fund","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f0e517360d755b940816788e545336ef54e99b1114d8646b3595e111cb6ee12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Donor-Restricted Support","u":"/glossary/d/#donor-restricted-support","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a10288cf9400fbe8df4a7fdd83936e888942b147860ca255a2e29e59dac6cd7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Down Round Feature","u":"/glossary/d/#down-round-feature","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:beaf9241ef9cacb4068870e5ae45521c12225ff2347b91228c93a1ac75cc697e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"downgrade","u":"/glossary/d/#downgrade","x":"Used in 310-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a56297df76d8012c4ed191563a7db1b88dc00c54802267b813ffbb7b0e1cd720","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Dropdown","u":"/glossary/d/#dropdown","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de2856ca9b19a2ed761fefde0f6a947ace106f0b9368d6cb3f828fc5e9b01d52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"earnings or losses of an investee","u":"/glossary/e/#earnings-or-losses-of-an-investee","x":"Used in 323-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea02d3f34c30a04354b63d178212939f20a701b074f54bb50ca8fe962c008838","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Earnings Per Share","u":"/glossary/e/#earnings-per-share","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1236227782cf1569b4e992d9f66f52a55b544e6b9fda816bb2cd315ea2be8fe2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"earnings protection benefit","u":"/glossary/e/#earnings-protection-benefit","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cac05d67fa34d669440bbee41efd7316e98e7c2985dbfe77ca4462e179bffd90","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Economic Interest","u":"/glossary/e/#economic-interest","x":"Used in 810-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dfe17574b9a81287ebbf8a4404c2e2351c37747e91664b9904d70eff33d0051","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"economic interest in the entity","u":"/glossary/e/#economic-interest-in-an-entity","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e87530b04105250c19eef1052a00d421589f6643833c41d17244157fa4710f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Economic Life","u":"/glossary/e/#economic-life","x":"Used in 842-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b02543dcc4dae224ba7e9789dffe832f08d55500390537e3c4975438a4f9a8bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Effective Date of the Modification","u":"/glossary/e/#effective-date-of-the-modification","x":"Used in 842-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea6df4fc65e7853bef5259e5eaccef2613f1dd25c93dcedb74d3174aa73cb945","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Effective Interest Rate","u":"/glossary/e/#effective-interest-rate","x":"Used in 230-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00808a5d4268705345c802f771fb7dbb73007a41d286514ee45ac7b4b874b244","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"effective notional amount","u":"/glossary/e/#effective-notional-amount","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ef491dc15ee55fabedfe27e8ab4bc49d9c0468c3eb57f53e42fb75cad6eb40d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"electronic tickets","u":"/glossary/e/#electronic-ticket","x":"Used in 908-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6af07c73e0e4cbcb5e42d0269804d9df18a10880b98709d45ac0ca2a56b633e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"embedded call option","u":"/glossary/e/#embedded-call-option","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb9a8c1ce3e30e46589b8ba714d00f17d64c2e1d9c0deac9a0c0d6b22d5db52c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Embedded Credit Derivative","u":"/glossary/e/#embedded-credit-derivative","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f981e8c3aa1902d68e24d647ad83f8fd782ad8e2d21c46388fc59efc08cb4f27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"embedded derivative","u":"/glossary/e/#embedded-derivative","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e75ef394f1414a7c97cbf08c206afc1115085dfdb06774f005dd7cae1070bd71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"emerging entity","u":"/glossary/e/#emerging-entity","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fb65bafe10d630fa5f090885857f4f5c7b03665072a7f6a86a9177c0a38b697","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"employee","u":"/glossary/e/#employee","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8be34bc84d338f4526a687a9404bc9a36640221ee1714e58defa42a334406519","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Employee Compensation","u":"/glossary/e/#employee-compensation","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30e7aa42d8b7f641f6d9077e7c1b3af835e5603ca0afd04487c458da88cd9313","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Employee Stock Ownership Plan","u":"/glossary/e/#employee-stock-ownership-plan","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5032b767757369f04591f9d7b706137d65281ec09eaa09ee6ed6cf0b414d5417","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"employer loan","u":"/glossary/e/#employer-loan","x":"Used in 718-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a928b6a59a0a8c45e0cf162abce475057515ef877eb30880d644af0c66d5b36a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"endeavor","u":"/glossary/e/#endeavor","x":"Used in 808-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6af2229ce4fd4fda4ec830f22ba72fc6601e64586e4c7a0dcc2711b9bebcc0c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"endorsement split-dollar life insurance","u":"/glossary/e/#endorsement-split-dollar-life-insurance","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8a21ccb4c41fc2b583c3ca54f04fb0c1599ce39479a79daa0d9d1d580ab5d86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Endowment contracts","u":"/glossary/e/#endowment-contract","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66684c1779b74c076e947398080fd581f50bd1f355c7ced73612a3a551c596ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Endowment Fund","u":"/glossary/e/#endowment-fund","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cfe75a3f1cfec91129cfd5edecb473b7d73fd123da6f8c1da44bd3a85c2fd76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"enhanced 12b-1 plan","u":"/glossary/e/#enhanced-12b-1-plan","x":"Used in 946-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:723cf068908ffdbccc80d724f86b095f7b0ad31d38d3229a32584efbf1618d81","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Enhanced-Crediting-Rate Bonus","u":"/glossary/e/#enhanced-crediting-rate-bonus","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37e64945916e6e442b6c27185d74765ed2af486a62627427dca34023171261dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"entry price","u":"/glossary/e/#entry-price","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4893f21ff1677064f28ecbaeb248c20cce35681a3dc4ade5aab1d8d9a2cd2b2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Environmental Credit","u":"/glossary/e/#environmental-credit","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7d72e5f0db7193576b45ad9fe70acd619cc208c1fd6d6140bcf266d812cd569","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Environmental Credit Obligation","u":"/glossary/e/#environmental-credit-obligation","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5343be92d521fe8190523e5275d6f6e67eef0a87bfeca1861c9648762b52c2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"equitable right of redemption","u":"/glossary/e/#equitable-right-of-redemption","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42f684022eee9f864b9d2c8b1dd7ef338ebf650607c0a5fe624fe6841d4a8b63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Equity Interests","u":"/glossary/e/#equity-interests","x":"Used in 805-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7554a60a688082872c33623d967ff5984bc53b1f38cc63a12a80a4577bab38f0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"equity kicker","u":"/glossary/e/#equity-kicker","x":"Used in 815-15","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f316e2230ece4a80c3b35a61797414b111c06efa44abbe63272bceb37985776c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Equity Restructuring","u":"/glossary/e/#equity-restructuring","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:faa3ced45a57b4175c131f4aa9a8e8904e4d58d18c7216089a1687a6e07c75fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Equity Security","u":"/glossary/e/#equity-security","x":"Used in 321-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:247397d44e18eb0c8b94fe272190d540712e364db2362219d623645fdae7bef8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"equity shares","u":"/glossary/e/#equity-shares","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2aea804f31ab5dd1448b0ea9a75a3d27322cb2ce38b20f18732f34ef88cd6bf6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Equity Transfer","u":"/glossary/e/#equity-transfer","x":"Used in 220-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:260d625921b6a9a7cf694cdb727dcbc45086a71be0bc148b4ec46cc431f11127","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Equity-indexed annuity","u":"/glossary/e/#equity-indexed-annuity","x":"Used in 815-15","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:986a5467b8b54f742e62a976277b7d0907aa3d39a1dcdbdb115c088d4fcbb333","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"error in previously issued financial statements","u":"/glossary/e/#error-in-previously-issued-financial-statements","x":"Used in 250-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a83013734ba5bd510213f25752f8fecf612575082942ead88c32eb8a5fa34b11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"estimated current value","u":"/glossary/e/#estimated-current-value","x":"Used in 274-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6711d9d0bc00f8809486cef6ea947b1dbe0df6e6c4211dfc1d13c0e6bee4cb14","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Estimated Residual Value","u":"/glossary/e/#estimated-residual-value","x":"Used in 842-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5845a391dc32d770bbf1964bf9bf49c45f2e6df88c0451336a2bbac36c31b956","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"event","u":"/glossary/e/#event","x":"Used in 323-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b014bf7003fcae3888b5fbe8d8680686538e53198fc1ad7a2b9682a54af66991","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"excess costs","u":"/glossary/e/#excess-costs","x":"Used in 946-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eed1cff3bcf2e3acf7a40dad93990e010f99d4b49a996727f8c68ea622e58300","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Exchange","u":"/glossary/e/#exchange","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03b3a1c6b4ce6cc20efee2b62e2b13aeccae19a2a77bdd19b22186f2019d8c51","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Exchange Market","u":"/glossary/e/#exchange-market","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bacc54c85e202db934fb8112a647898afc5841ff5376f2bd6ca31455cc0c758","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"exchange rate","u":"/glossary/e/#exchange-rate","x":"Used in 230-830","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a96c9b2e45474e896ec1806c1c71e5f526fab448854c07e451e05f456d175336","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"executive officers","u":"/glossary/e/#executive-officers","x":"Used in 210-942","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:329daf3bd52a6cb2c2e193260cef7f79b947cbf9f8e7fc38247d14f441e8903b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"exempt and nonexempt cooperatives","u":"/glossary/e/#exempt-and-nonexempt-cooperatives","x":"Used in 905-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4601fb2ea983d238c1fccc3dcf44e1923d90b96a2ab920f1044a3f95b4fa991","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"exercise contingency","u":"/glossary/e/#exercise-contingency","x":"Used in 815-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11506789e25b4f9202a231d54371e056e72a0d352e7e8ce8cd623608bccc8d7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"exercise price","u":"/glossary/e/#exercise-price","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bae53965a7b649c8dd0063abc1678dc8b444bfe764c34b8621d2e13dcb8a96c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"existing contract","u":"/glossary/e/#existing-contract","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2122d975c3a034e10fb2bad8e1e0fb254cca2ffdfcbf7fdefae0c51b9afc2159","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"exit price","u":"/glossary/e/#exit-price","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19ac1fdfa2d3a3371aa018d7c8b5fb2fdeb644142b195890b0d8e48c4dc87509","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Expected Cash Flow","u":"/glossary/e/#expected-cash-flow","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:520960b45e4aa70464e49fe99c149197a2b7c03e4c5d22ecacef11e70046cf09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Expected Long-Term Rate of Return on Plan Assets","u":"/glossary/e/#expected-long-term-rate-of-return-on-plan-assets","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6f75ba60c01e1c11c9a26ee7eb0c7760a855540da50ef1d99a745f2768bbf9a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"expected losses","u":"/glossary/e/#expected-losses","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5df7a320f6f9c40238ca0add840d2efbd1b5c68826205b118a29b9bf75927231","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Expected Losses and Expected Residual Returns","u":"/glossary/e/#expected-losses-and-expected-residual-returns","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29ea79297be78d51e52dd85ec2b6d1eda3f27f94f1e380f8d3110b44ff22dfb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"expected postretirement benefit obligation","u":"/glossary/e/#expected-postretirement-benefit-obligation","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51146a1488c0f33295557036290c3be123d801746b52acc28897c31ba83eccb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"expected residual profit","u":"/glossary/e/#expected-residual-profit","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a8eb9d82c240e34a1a0dccd6d64d8a88d513cfd407660809e3d7386717052ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"expected residual returns","u":"/glossary/e/#expected-residual-returns","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb60f6d5b0af05f6b836a5aa49c2903935b2943a51a9608936dfe6ec62a6c22d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Expected Return on Plan Assets","u":"/glossary/e/#expected-return-on-plan-assets","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba2ab5a5a1d3f09695c73f6d9f3a292f4e8aa5456bdb94ab45e55c2545e83207","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"expected variability","u":"/glossary/e/#expected-variability","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02cc47b3a2d2cdae49078b63110656fb8de48c627c36f194129f5b995b72dd18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Expendable parts","u":"/glossary/e/#expendable-parts","x":"Used in 330-908","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11cf19c99466443d0039ea0155f51273a435f65b7eab08bd1d87f25e2c9d48e4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"expenditures","u":"/glossary/e/#expenditures","x":"Used in 835-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a852b84971326c05d80246e6a3ccbe9d1c4c359a26aa47b1b2de95f09b249481","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"experience adjustments","u":"/glossary/e/#experience-adjustment","x":"Used in 340-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39089fa90751d20601fd4e660f25db64f5ae3b8b1c5f30ca88e9af8940dfb5b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"explicit","u":"/glossary/e/#explicit-service-period","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0c9008be4b4129f1ba307ce6ed773c42c2db744ea14917720935e264e98b3d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"explicit approach to assumptions","u":"/glossary/e/#explicit-approach-to-assumptions","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e902519659976bb4f81b6eeca5ee85dd56feee629678c8167674903fe7215ef0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"exploitation costs","u":"/glossary/e/#exploitation-costs","x":"Used in 230-926","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee9a0750073319f54e511a4280c1e226b9c1c3568b3240954c57ec0888b9e03e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"exploration","u":"/glossary/e/#exploration","x":"Used in 235-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f7cdeeb02a0167cde1d6a8b80ea0ad3dfbcb4fe2289014945ffb6f8790b51b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"exploration costs","u":"/glossary/e/#exploration-costs","x":"Used in 360-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba100beab78311d7c496846ebba729befaca2aed6b918571ed53dbd547a02f25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Exploratory Well","u":"/glossary/e/#exploratory-well","x":"Used in 235-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18b7ccf5ad5460c405466d89fe29d122f558a9ccdf3a49af5a39cfa3119dcc1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"extended warranty","u":"/glossary/e/#extended-warranty","x":"Used in 605-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c90ac22cc788ef44df8f4743386a21bd475431bad82b694565e78218cb9ed54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"face amount","u":"/glossary/f/#face-amount","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6d6ea30f104a7396c52ea28696f331cd457adb1304fed115258ac5c1c664060","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fail-to-deliver","u":"/glossary/f/#fail-to-deliver","x":"Used in 320-940","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa5784fa8c016f3696f0ae7b66b1592505fd6f503ac7cae7addf049073f516f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fail-to-receive","u":"/glossary/f/#fail-to-receive","x":"Used in 320-940","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1610b88a4f002de4161d26dfe8727ddacefb056d825051e2700cd08b038123dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Fair Value","u":"/glossary/f/#fair-value","x":"Used in 205-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4204a7ba7918ae30b5d3264e75e5732e79d88ac11068285fd6495971fb03654d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fair value hedge","u":"/glossary/f/#fair-value-hedge","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6786e2754cb670c326a0f7857262d4e2cff47bb1dec3dda6515ee9e74c50c4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Fed Funds Effective Rate Overnight Index Swap Rate","u":"/glossary/f/#fed-funds-effective-rate-overnight-index-swap-rate","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:600378a137fc6d65f3de9d3fd3b440f053707b27152e449f0445dc7bff13650b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Fed Funds Effective Rate Overnight Index Swap Rate","u":"/glossary/f/#fed-funds-effective-swap-rate-or-overnight-index-swap-rate","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d50a77f784ad4c78749198b0c904e5300fa919d79fc42096553ece192ed95b46","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Federal Home Loan Mortgage Corporation","u":"/glossary/f/#federal-home-loan-mortgage-corporation","x":"Used in 310-948","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41339e16d4f70d0c6599aaec71b3b600804e7010955a1567ec21ee70ea56a617","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Federal National Mortgage Association","u":"/glossary/f/#federal-national-mortgage-association","x":"Used in 310-948","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f645c6fd4328dd140ee255dc21e43d64214723993f593a5b16ba39503c37cbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fees","u":"/glossary/f/#fees","x":"Used in 720-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a09daa34dc4ffc88f73197bc5d9faf233b6cb1b2fd9c7bead5b590c87d36f6e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"field","u":"/glossary/f/#field","x":"Used in 360-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf72832d0e45d5a534369746a2d08cc21d716d4928b6f304e63c151f40814d66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Field and row crops","u":"/glossary/f/#field-and-row-crops","x":"Used in 330-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81e60973a36fb9de66bbdb89d55f4e1346c54c6f450624ffcc521317cd4a243f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Film Costs","u":"/glossary/f/#film-costs","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d508082c7800bf441a2d72ee99e5222f58337a207ff33878760fc56fdef7c948","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Film Group","u":"/glossary/f/#film-group","x":"Used in 350-920","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e915eb953f6420f4444e3bc7dc5c21e0ec07da9d4f42982bfcc06e541dddd4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"film prints","u":"/glossary/f/#film-prints","x":"Used in 705-926","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3714a03f3e760e6a9e15bd95f61f0e78f5b03b06a2727d8b0e49fab15312476e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"films","u":"/glossary/f/#films","x":"Used in 230-926","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f6fa33b6581cdb11d79996b027dbe05520fecd1dcc5153ebdf4b7959c01fb00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"final-pay","u":"/glossary/f/#final-pay-formula","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c3fa0013b9368d932d64ff03e6309c64d84299cd4a39f084728b8d019ea9c43","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Finance Lease","u":"/glossary/f/#finance-lease","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb22e8fd7d2c884e787d574b4eb185a8859ac9273ba660b08e979c4b4fe7838c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Financial Asset","u":"/glossary/f/#financial-asset","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9af73cd2fab0aca0facf6b80be99b97f3a38c179acd70c321ffb4eec37effaba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"financial flexibility","u":"/glossary/f/#financial-flexibility","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:023d4cf53715a8afcf760a0be92dcad8ca216921209ab83565ea069dcda685a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"financial guarantee insurance contracts","u":"/glossary/f/#financial-guarantee-insurance-contract","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52c966a247a520c96575eeb0f8759de9edc21abd9a78d8b833a1b4bdd90496f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"financial guarantee reinsurance contracts","u":"/glossary/f/#financial-guarantee-reinsurance-contract","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e162c89cee4e88515314bde85e371954dac0455678571c859042e16ee6641e39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"financial highlights","u":"/glossary/f/#nonregistered-investment-partnerships-financial-highlights","x":"Used in 205-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7e342dbdcc91ea95750fc61eaa5b7427ad734909ab7feeb1964cd97b0182a5b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Financial Instrument","u":"/glossary/f/#financial-instrument","x":"Used in 235-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b48746f1a7c9867226d1ebdfeefa4260307daa9d92634f8947bc717734a3a2a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Financial Liability","u":"/glossary/f/#financial-liability","x":"Used in 815-15","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4988499f1e3940f45f9f0af252c182ca7133b5c024a349f5b8fbc4172ea4ede3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"financial standby letters of credit","u":"/glossary/f/#financial-standby-letter-of-credit","x":"Used in 460-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d79aeec0c8baddf9d2336af063cfb05a124b41c7ac85f1d7b57bfef201e5816f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Financial Statements Are Available to Be Issued","u":"/glossary/f/#financial-statements-are-available-to-be-issued","x":"Used in 105-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61a875217124ca8c76f857e3e3622f8c58d4cad6943dec361d5a8d2c8d740bcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Financial Statements Are Issued","u":"/glossary/f/#financial-statements-are-issued","x":"Used in 205-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a69581c56a119ecae65ac91ca919deaef4449412a5af5c46d7058652862264bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"financially interrelated entity","u":"/glossary/f/#financially-interrelated-entities","x":"Used in 320-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17125580221408842e8159da880052822a2b8ca92627d5c7c8465687e581a81b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"financing activities","u":"/glossary/f/#financing-activities","x":"Used in 230-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87ac33645c2023736073695003158eff173803d4d4fa2edcb0a993d0cd1ecb06","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Financing Receivable","u":"/glossary/f/#financing-receivable","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3773aeefbfc84700a0e42f7ff84f16bd6013b1bede887cf087680634e1088345","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"firm commitment","u":"/glossary/f/#firm-commitment","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c37432b6ee4e1e39cf10913dd4f83d546b676c90614595592c9e26d96b28ea3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Firm Purchase Commitment","u":"/glossary/f/#firm-purchase-commitment","x":"Used in 205-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:687b895372467f2dc7781a8d08f99df7318e916f4faa92d9e2dfd975582b9df5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Fiscal Funding Clause","u":"/glossary/f/#fiscal-funding-clause","x":"Used in 842-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3c90dc8ee09588eddc648818dbdbbd9676ad54186bf349ae4acfc1bef708e0f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Fixed participation method","u":"/glossary/f/#fixed-participation-method","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6dbfa003be4a6ed4c9df3a908392746f56b67a684b6a9c9ffe34b4a39c96a15d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fixed time","u":"/glossary/f/#fixed-time","x":"Used in 978-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7207b09ba507a55bc194357151b1fb893ac396793d319c6f4250df1a3050bbca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fixed-price contract","u":"/glossary/f/#fixed-price-contracts","x":"Used in 605-35","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:372b65a5f50bcf7fa14f8686c013c1588b45502ba5005e941a3a4dd84f67ea9a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"flat-benefit plans","u":"/glossary/f/#flat-benefit-formula","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:215f0064553e38a9b471b23f8d957952b966ccd5a3f3e61200de272634a922f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Floating participation method","u":"/glossary/f/#floating-participation-method","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78363c4f7aad10b6e20f149193e34ce5a62d05c2df0ff702f768a7bf8466fe71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"floating time","u":"/glossary/f/#floating-time","x":"Used in 978-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e36eaf5293644761e46deae47bde8632e4e55fec57c2774dfb2e0a6bf816732","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"floor broker","u":"/glossary/f/#floor-broker","x":"Used in 940-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f31b82476ca7a0a635f5ed5b1918d9ecf8e75fd7163cfba7b1a1ae0044eb7461","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"forecasted transaction","u":"/glossary/f/#forecasted-transaction","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcc7554f7927dbc5846d18c3a874a2e1c40a62d377e53d54b1e3ccc376866092","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"foreign activities","u":"/glossary/f/#foreign-activities","x":"Used in 235-942","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08ef8c4f46eaa3a310bb1350977040a8f313e407b2ff63cd6fdc23e2c9629d49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"foreign currency","u":"/glossary/f/#foreign-currency","x":"Used in 230-830","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4120deb67a06c66d3392dd1afa89c3e4583aca76e045e64e4f82445acc299e66","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"foreign currency statements","u":"/glossary/f/#foreign-currency-statements","x":"Used in 830-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5a552446769a793cb68b5124e82a8f94037f1238101583bb2ac86ba85f913c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"foreign currency transactions","u":"/glossary/f/#foreign-currency-transactions","x":"Used in 230-830","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f5187b1d49687b01047ddf174ccdd8cf6922c281eb33387ebdd5fd219caa4df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"foreign currency translation","u":"/glossary/f/#foreign-currency-translation","x":"Used in 830-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c566d217cec1160327409a3327eaf1067bf9a3858ad6b8feb60b8ed4585cae6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"foreign entity","u":"/glossary/f/#foreign-entity","x":"Used in 740-830","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97ff90730b7a101a84168872b4d81e625fe4811071cdfe7f1f28716df98bb1e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"foreign exchange risk","u":"/glossary/f/#foreign-exchange-risk","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35f826bd9d134aa7aef731e5bba3ce2374634bfc96cfd9fd372615572188412b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Forgivable Loan","u":"/glossary/f/#forgivable-loan","x":"Used in 832-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88ed9cb0c73e00dc27ceb95c7b3c62bd495380ecd17ce95959dfd6a80480bece","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Formation Date","u":"/glossary/f/#formation-date","x":"Used in 350-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cf7c219c2a0911e1845daace49f729cc739aa4c6c3045bfc4076d2116eda965","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"forward commitment dollar rolls","u":"/glossary/f/#forward-commitment-dollar-roll","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4975b383e3b85bee0c840f9c19e1ca54168e3838c8f522c35365c12ed7e99c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Forward exchange contracts","u":"/glossary/f/#forward-exchange-contract","x":"Used in 830-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76d227a35a99a26110862bf57e038606feaacd4597c0aa7ae7da94add876bcd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Fractional Interests","u":"/glossary/f/#fractional-interest","x":"Used in 978-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ced62839fcdb99bd03dd61c9766067f64b69e4bb3d2272341ba40c892e4e5325","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Franchise Agreement","u":"/glossary/f/#franchise-agreement","x":"Used in 606-952","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf8f1174e90a65e1dbccd570a5026465faf0b6af30099d9c4e6552b14040a9fa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"franchisee","u":"/glossary/f/#franchisee","x":"Used in 952-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ada507e9545da01e5a015d12a40b10b707abd2860ebe247a4ee7c7062f64b56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Franchisor","u":"/glossary/f/#franchisor","x":"Used in 606-952","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a253e19d5ef8f2c256da30bb45dd5e16fdf846ad733cd465fdd4b4025c5db133","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fraternal benefit societies","u":"/glossary/f/#fraternal-benefit-society","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e130144625dd98af71b18df5a6d106a1b5a185e563ed926857a7c6ce5e9e346","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"freestanding call option","u":"/glossary/f/#freestanding-call-option","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb8f5f130e01367c42db22369360904ee363b071ec1891fada1d0490eed5b472","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Freestanding Contract","u":"/glossary/f/#freestanding-contract","x":"Used in 326-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e16189c1353cf465919bbb1a08bb5c6962e78902a54df51d004de2a2aad69a80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"freestanding financial instruments","u":"/glossary/f/#freestanding-financial-instrument","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95d8fb77d5938d6be0ae62b9d3bfd5ec9282e4922aedca3144fe3fcb00596dd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"front-end fee","u":"/glossary/f/#front-end-fees","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f2437ca183d341890eb3d6adcfcbda002581705f5c90fcf65965a4a9a5bdc1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Front-End Load","u":"/glossary/f/#front-end-load","x":"Used in 720-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a9c5bfbbf474ec4d9cde5b470c01356c3148b8138bf833d3db41a6f5a9078be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fronting arrangements","u":"/glossary/f/#fronting-arrangements","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2148ca985cd07764ba26a905cd0a5fdd16841cb723253e030cbfeee1828784fd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"full eligibility date","u":"/glossary/f/#full-eligibility-date","x":"Used in 710-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfce81169737cf3af4c53ee6734ff03a8e67efe63ed618e559943a8cc53fb080","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"full eligibility for benefits","u":"/glossary/f/#full-eligibility-for-benefits","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a52d8ad96bd5f4c30f201ad08fcf1f5bfa2c4a13319dfbc7a13107e674cdef07","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fully benefit-responsive investment contracts","u":"/glossary/f/#fully-benefit-responsive-investment-contract","x":"Used in 210-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:865fbb87205038f11f58800bace4212b9e959d8e770e814d22ddab1937b1dac2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fully eligible plan participants","u":"/glossary/f/#fully-eligible-plan-participants","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:420f5dd046241989bb51d6aeb2905c892a201d297c8cfeb808dccc5a146df591","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fully insured experience-rated arrangements","u":"/glossary/f/#fully-insured-experience-rated-arrangement","x":"Used in 965-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cefe3d59f7bb1bffd350e868ed7e1d44bd5bdc7215907b23a95193977e69789b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fully insured pooled arrangements","u":"/glossary/f/#fully-insured-pooled-arrangement","x":"Used in 965-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b3ebac9bf2cb10d3166ed537f880462e4a2f1179470c2674102d4acc5aaf73c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"functional currency","u":"/glossary/f/#functional-currency","x":"Used in 230-830","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4d7f5954c39e0d85d9b7e1665baf3f28226bef48134691e7e03fb8cf1d8bfc5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Functional Expense Classification","u":"/glossary/f/#functional-expense-classification","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de8cc2ab599feac16123ce50071508ba6ae65c2830b68e8fcf05b3cde2086029","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fund","u":"/glossary/f/#fund","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ec8926737e9014d8419f61e0abdcea0c027aca310dc15c4b5f29c4646d9c592","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"funding agency","u":"/glossary/f/#funding-agency","x":"Used in 960-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:595f95574b11d9298970bd38aa6941c030b8ffa51a40cd5e65a0c4b357b545f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Funding Policy","u":"/glossary/f/#funding-policy","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67cb2443b51f55289d69817797d36b13e6c1d23827492f6bd3ed355e52d91f6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"fundraising activities","u":"/glossary/f/#fundraising-activities","x":"Used in 720-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6519c8f403210af5daa8f18f75a7f9ae6b3f0873139220082c3c7926c2cfc6e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Funds Functioning as Endowment","u":"/glossary/f/#funds-functioning-as-endowment","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d49fb9c85e9564fff3f1287a9481e18638968808acc25d5a8758af9f1e6266c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"futures contracts","u":"/glossary/f/#futures-contract","x":"Used in 905-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be71a0e3983b016423e469132901e944614a07174e8b1e64bf7144b8ddf8dd23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"gain contingency","u":"/glossary/g/#gain-contingency","x":"Used in 450-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2467687da63d35311f9447ce8dd748cd9a5d58efed37ef4ba89206810d0711e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Gain or Loss","u":"/glossary/g/#gain-or-loss","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a6d7af5d58f4f2a44d88e8d1ff21c8ebfdc5e0df3933b3f0a1f89193a19668c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Gain or loss","u":"/glossary/g/#gain-or-loss-component-of-net-periodic-pension-cost","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6559de14bee7183c656027797cebd861f2385a74bca5b81a005c5e90105311b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"gain or loss component of net periodic postretirement benefit cost","u":"/glossary/g/#gain-or-loss-component-of-net-periodic-postretirement-benefit-cost","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:590bb878f6261915a58e06b32f09e6ac816fa575c6c145e33e965e622119d4a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Gains and Losses Included in Comprehensive Income but Excluded from Net Income","u":"/glossary/g/#gains-and-losses-included-in-comprehensive-income-but-excluded-from-net-income","x":"Used in 740-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5e863a63dec712fc27051feed2868a8e1c431e75a3e43ae04db3c350bef5c04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"general account","u":"/glossary/g/#general-account","x":"Used in 815-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66169638aaa026c5def5a7cb017fdbb5beac0fadc17cfe93302dea12ab61618f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"general partnership","u":"/glossary/g/#general-partnership","x":"Used in 323-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ff65fa00d001b82e3d3ff626a8d2133d7d16970d470d319c22fd7feb018babc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Goodwill","u":"/glossary/g/#goodwill","x":"Used in 350-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db8e0d379ac61dad367e448adafdad6dcb052c99c4efc81dae4a7911612a16bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Government Grant","u":"/glossary/g/#government-grant","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:297b9777ac7c4ceb7e492f26e77ee1b1061b7acbc10ab8776e9e5ff6e0202852","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Government National Mortgage Association","u":"/glossary/g/#government-national-mortgage-association","x":"Used in 310-948","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a250302ddd29e6e9640767dc73e55802fec6e3aee1004b376a67738b79b16e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Government National Mortgage Association [GNMA] rolls","u":"/glossary/g/#government-national-mortgage-association-rolls","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2f4c32d0cefbc40d032e04f4899a344c539a792306438165233c5890bc4c460","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Grant Date","u":"/glossary/g/#grant-date","x":"Used in 606-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7853550086d77e1b3eb4d3ed0a63340065da638d84ce6fbc765170d8778651e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Grant Related to an Asset","u":"/glossary/g/#grant-related-to-an-asset","x":"Used in 805-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:011df42edd035117de232d670dd28af44490d42d7d659da849ad5c5b5eb5b39a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Grant Related to Income","u":"/glossary/g/#grant-related-to-income","x":"Used in 805-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0099ca38fc5ba2ae1433d58e0b13be61805c242a52c2de02cbb129cdf5c21f02","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"gross eligible charges","u":"/glossary/g/#gross-eligible-charges","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a564f85b1b704729e5d62f926bd7a6b18c40d12dc0138ba87470b23c4d81474","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Gross Margin","u":"/glossary/g/#gross-margin","x":"Used in 220-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75ff4ad2a60d4560395bee69615efbd02497d8c25d223121a1228a128720f479","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"gross premium","u":"/glossary/g/#gross-premium","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8303bdab39f5f091a8aad7900a50a4530cfb399e715b97c767f848bcb01c0d73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"group insurance","u":"/glossary/g/#group-insurance","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:513ab8ef4a52710cd30ffa51efe8b3cec7f01380428e3ea165fa2b010eff5b26","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Group participating pension contracts","u":"/glossary/g/#group-participating-pension-contracts","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aab9b07b280b5ebe71bbe55ae008a64056e4f9645fba3b7398f0bce192e70a5e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"grove","u":"/glossary/g/#grove","x":"Used in 360-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0934f3dac7ad3b703cc2ea8c6d3026315fb7d71da373d130f39fa148b36f23bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"growing crop","u":"/glossary/g/#growing-crop","x":"Used in 330-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3e4b9984468674f2b4c3b6e1353907efdaf0114183e66e90c26f9aec5f8f544","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"guaranteed interest rate","u":"/glossary/g/#guaranteed-interest-rate","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b41601e9d1bce2faad6556b8f5d51a56172cced299f07ffeefbf9bee598e3ced","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"guaranteed investment options","u":"/glossary/g/#guaranteed-investment-option","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d71958287e27b0b54cb2718c9682ae73a9240dcc0b229efc839aa26c44738fc8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"guaranteed minimum accumulation benefit","u":"/glossary/g/#guaranteed-minimum-accumulation-benefit","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f63c9febae6a5fba6b13665b4ef94270f345fb0aa3ee3a2e22c7456a7a3a2d7f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Guaranteed Minimum Income Benefit","u":"/glossary/g/#guaranteed-minimum-income-benefit","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6596bd422b612997a646a0dd02881c3d912265faa91f7a75f640596f8130626","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"guaranteed minimum withdrawal benefit","u":"/glossary/g/#guaranteed-minimum-withdrawal-benefit","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7da74f716473fe115c9f98e9b8fd9eb640d5339059192d3dca37a36cca3ec95c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"harvested crop","u":"/glossary/h/#harvested-crop","x":"Used in 330-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5eaa47c95b12592fca380c1b1d5ab36f874dd461c1b2ea1067c6918467384dd8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"hazardous substance","u":"/glossary/h/#hazardous-substance","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1e6573cb92d31a9c0e022041a8db6da8d6c4af80b11fee9d8721e843e71bec8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"hazardous waste","u":"/glossary/h/#hazardous-waste","x":"Used in 410-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9eb413d80f6495126b734f7df0afed0e1ab84efa744360757e1f0ae9fa034865","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"hazardous waste constituents","u":"/glossary/h/#hazardous-waste-constituent","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4be3efc0ac49efe1f8e7fc22a0a16b0ae130e0b04e036ca5a97f1081ee7e484","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"health and welfare benefit plans","u":"/glossary/h/#health-and-welfare-benefit-plans","x":"Used in 205-965","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b434bee8017682e5505f5deec365e1714640537c455e3b478325882427232f67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"health care cost trend rates","u":"/glossary/h/#health-care-cost-trend-rate","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:227decd0bfbc127e40cd7a80becc835f394d5c0fe35dfe4e419ced96dea19373","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Health Insurance Claims","u":"/glossary/h/#health-insurance-claims","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f06591e50ca8da4594647dfd77b47747feec989ed2af2b7b17c9c35ed665ee2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"health maintenance organizations","u":"/glossary/h/#health-maintenance-organization","x":"Used in 210-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:339d05e5dfb863aa1ca248bc05c0655a8b849064f23649f2d44d1f26b0ec1c01","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Hedged Layer","u":"/glossary/h/#hedged-layer","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9918106b1c14d3db16c2ab8a8c39641aa33e1216d78319c826b7485db832ab0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"high-yield debt securities","u":"/glossary/h/#high-yield-debt-securities","x":"Used in 320-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b466ebc4672972dbc39de3366508a4464248a9b351674d98b0f748fbbbb4d2bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Highest and Best Use","u":"/glossary/h/#highest-and-best-use","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84dbd952bcb1c0afb7db65533ff4ec5cb3e27bc8d717ab9d50b584299287965c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"historical cost","u":"/glossary/h/#historical-cost","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb44a4b0b5eba3da27fcc88364bc74fcd1361d0d250769de3ac65530b0d6e099","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"historical cost-constant purchasing power accounting","u":"/glossary/h/#historical-cost-constant-purchasing-power-accounting","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdc9d46cd848eca6951b0c85eba246b2fd854d66be38ff51e1a69fb9c97674b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Holding Gain or Loss","u":"/glossary/h/#holding-gain-or-loss","x":"Used in 220-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a29393eaeb0f0bbc58dfc72f65e6d742fed861fbbdef7486545f744fb24b81e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Holding period","u":"/glossary/h/#holding-period","x":"Used in 330-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa4503c2924d9518dcb1bfb02627479d866c163630b62535869058953b1fad55","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"homeowners association","u":"/glossary/h/#homeowners-association","x":"Used in 235-972","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39fd6e9dd02e6895f29adab1b344b35cbd341c56e1fbc1a08bd97a927112ceb4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Hosting Arrangement","u":"/glossary/h/#hosting-arrangement","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5858eb6d8329ba8c7ac907d16242f92dc55007d5aba8afa60f8c822f4d9ed60","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"hybrid instrument","u":"/glossary/h/#hybrid-instrument","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb9dbd9d665e7f69b4f64f90328b0efa0216e561a13df1fa3baa33c19d228835","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Identifiable","u":"/glossary/i/#identifiable","x":"Used in 350-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51ee0d36bd9e3f17eb5f462d1f01170dacf3c2d84abbb136cb30b74d67915c0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"idle time","u":"/glossary/i/#idle-time","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1649dabf91ff098f1d3ac0ebbbcccbbfde830fd4f6f557310f0f34e498c1ccd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"if-converted method","u":"/glossary/i/#if-converted-method","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc352b08b08816e01090597db3b7e4efc7844515d17c7ed66f380856097cff1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"immediate bonus","u":"/glossary/i/#immediate-bonus","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f81e3156ba3bc76a809243edb9684fb23426c043177c2bc8ebf132d81931842","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"immediate family","u":"/glossary/i/#immediate-family","x":"Used in 210-942","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d229a0d334e9e239b561019ce411e19d911faa50b10a1ba3a9fb0c10612e1434","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"impaired claims","u":"/glossary/i/#impaired-claims","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9e17f2162767e9054f677409e09953d1889be2dc216317328274ebab3614e16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Impairment","u":"/glossary/i/#impairment","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38b123319e1c3438540ee3dee03dfb0af942a9baddc8dbf19b085ee447c46755","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"implicit","u":"/glossary/i/#implicit-service-period","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b5a1958e5228986969ca42c7cbd849cb3a1a608a6e68ef58ea940b8b6f2b39c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"imputed interest rate","u":"/glossary/i/#imputed-interest-rate","x":"Used in 835-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:612104f1ee7b4cf2ef511303c4f9e76380401c1905fe1c67a5f79e91b3ce549d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"in force","u":"/glossary/i/#in-force","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f128b0ee9f8257ff312f6fc202e41c4906fa7b6f3f45ac9d23dd0a7528608c18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"In Substance Nonfinancial Asset","u":"/glossary/i/#in-substance-nonfinancial-asset","x":"Used in 610-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba63456796541c1c2983986fd72d665ede57ff81e827e7cb3c7f86cd837f34b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"in-force policies","u":"/glossary/i/#in-force-policies","x":"Used in 405-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3baeff0e57563e5131a1fd7d92850ebecc7861e5822911a7fee9c86fb52e8021","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"in-substance common stock","u":"/glossary/i/#in-substance-common-stock","x":"Used in 323-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8a6d3a76d58d33cb0b30dc45d7d43238a814ccd915bbb779619728bd82f31dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"in-substance defeasance","u":"/glossary/i/#in-substance-defeasance","x":"Used in 470-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:128513341f2eb3fa41b16d5a769c2605aa8a9cbfa54f4ad351e8c425a9f208ee","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Inactive Employees","u":"/glossary/i/#inactive-employees","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ce7b96a5aea89d06a9c8a324d5324591dad6edb727a76b8e0eb25144cb853a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"incidental operations","u":"/glossary/i/#incidental-operations","x":"Used in 330-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:001e28d9e48401f1822de97452bb599eb5c901826a27bd5d1f98112ea536a9a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Income Approach","u":"/glossary/i/#income-approach","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38de46b7e006920dc4bf2ad7946e5f6c6822d68207f1ff78b0db038f499faa17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"income available to common stockholders","u":"/glossary/i/#income-available-to-common-stockholders","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5902eacb635bc24d2571dc2195c72c3eb80be04dab84c81dbae9f0efb20c2f89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Income from Continuing Operations","u":"/glossary/i/#income-from-continuing-operations","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db8fc52e87cbc97ac1fb618bf3367db080b986075f5d2d834c07b11ca8902aa8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"income tax expense (or benefit)","u":"/glossary/i/#income-tax-expense-or-benefit","x":"Used in 270-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adb15a5e09389fe042e0a5431111c8ed2c233318918074f9cca4d530fd95d463","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Income Taxes","u":"/glossary/i/#income-taxes","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e6f4c49f8540b108c1f2bf4295dca78af60cc5be45d12aed9be3b494b53a7bc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"income taxes currently payable","u":"/glossary/i/#income-taxes-currently-payable-refundable","x":"Used in 740-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6836d42874be2c0a5e30062818a847f7959ec024999b3586089356908ae03fb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"income-producing real estate","u":"/glossary/i/#income-producing-real-estate","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c41ac1eb4806c2f6f46af291f5b138e9fa0c995ea6b9b3753a1ea5b670420d61","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Incremental Borrowing Rate","u":"/glossary/i/#incremental-borrowing-rate","x":"Used in 842-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e289cda648ef544ebdf8efc5305b8ae4982ccb19812eb51e90cfe0d9e48597c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Incremental Costs from Incidental Operations","u":"/glossary/i/#incremental-costs-of-incidental-operations","x":"Used in 330-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a1cc6afcf4f309cfbea14a2dafff7e99e76ebb387690e8db27c4a41bc6ce30e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Incremental Direct Cost of Contract Acquisition","u":"/glossary/i/#incremental-direct-cost-of-contract-acquisition","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7fb4d10d5cb10b24b7896a4be97fba6948cceea256552786d43a690b0b79ed0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"incremental direct costs","u":"/glossary/i/#incremental-direct-costs","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cda7b131b673e95e0cef6b4b5b2a094204cccb48b05c07fbb90a93baf73b0ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Incremental Revenue from Incidental Operations","u":"/glossary/i/#incremental-revenues-from-incidental-operations","x":"Used in 330-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfcbc96daa6095355baf5ca3385d948a975272773b7eda78190e49c085543a56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"incurred but not reported","u":"/glossary/i/#incurred-but-not-reported","x":"Used in 720-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:628941238221f75de3cdecee8053985b37d677014677b0b32bd464e61cf87622","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"incurred claims cost","u":"/glossary/i/#incurred-claims-cost-by-age","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12c15e308c61909894ea0139750fa24205767ac315f0606a3a28b61c9afc31d7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"incurred cost","u":"/glossary/i/#incurred-cost","x":"Used in 340-980","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f251fad66c0bf59dc7bc4a5f166605aba9dfe26e3a2d03089413894949451ada","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"incurred losses","u":"/glossary/i/#incurred-losses","x":"Used in 405-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:065fa613e19c31ba7dabf67c248419263ce24b1508d19a7fd183c4431c0ccf2f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"incurred-but-not-reported claims","u":"/glossary/i/#incurred-but-not-reported-claims","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd2d9d8b917c8b171afc9f88dd3acb39fd1b1630d1a12865fbf14a8b4ab50d4f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"indirect effects of a change in accounting principle","u":"/glossary/i/#indirect-effects-of-a-change-in-accounting-principle","x":"Used in 250-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d82eec08c37c43bb09fa6404e3abcb1fcad7929aadae1746740775522923ed25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Indirect Guarantee of Indebtedness","u":"/glossary/i/#indirect-guarantee-of-indebtedness","x":"Used in 460-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f11ef285b3174567e03d6fc64fb797570d28495e407a88f5bf70a58061046a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"indirect loan","u":"/glossary/i/#indirect-loan","x":"Used in 718-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0c7109e6872e567fe900efc680545e93f63495e7cd08340f197e6afacec548d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Indirect project costs","u":"/glossary/i/#indirect-project-costs","x":"Used in 360-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:743ff87e2058664b4eaf7015ba1f56ca3ebd8394ff1372a53d9001b4e135dd69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Infrequency of Occurrence","u":"/glossary/i/#infrequency-of-occurrence","x":"Used in 220-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52e351601ac8b86e311710ea59fff85c0fb68e2621e91ce3a8374150e06f2e67","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Inherent Contribution","u":"/glossary/i/#inherent-contribution","x":"Used in 220-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1966d31b3498dbfce9074a7139d132bf27e82ad19a0d3947aefe6e52880594bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Initial Direct Costs","u":"/glossary/i/#initial-direct-costs","x":"Used in 340-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f4a57daf078133607263119591a0364c99894c0b289d3c4996bec5a370b6522","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"initiation or front-end fees","u":"/glossary/i/#initiation-or-front-end-fees","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7847c9be146280903113090741be274e6d351f6b5c9ae25540b7bbb66d933e75","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Inputs","u":"/glossary/i/#inputs","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6acc9244cfb9f3d9956a58cea7fdef40fc6a71fceda24639b75ba495a8987eb9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"insurance contracts","u":"/glossary/i/#insurance-contract","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11ff15718a284c9d8bf2fef2ae652417f538c874be7e08a50415e63254674796","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"insurance policy","u":"/glossary/i/#insurance-policy","x":"Used in 325-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dcc789e8e76d99d9ea68a50c3b2ec9bc8fcb9ea8b246af0e39545362a1ac024","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"insurance risk","u":"/glossary/i/#insurance-risk","x":"Used in 340-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fca3e8de8638cf01052765271e7919194f1464721e7945c206faf5249c2ffe23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"intangible asset class","u":"/glossary/i/#intangible-asset-class","x":"Used in 350-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b8ef2d0c963094cc09af108b8b516c2b3bc12b226e9f67d6e5351d92bc19066","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Intangible Assets","u":"/glossary/i/#intangible-assets","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17d42d453d08b762c549e1231a429385963a66c7d29d75370ea142b11b2e1350","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Integral Equipment","u":"/glossary/i/#integral-equipment","x":"Used in 978-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9817e4d4c26dea044d25dd613774e499c69346fa3439214df01f23c49b905ca0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"integrated contract features","u":"/glossary/i/#integrated-contract-feature","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c0fbb3714365f63815c9b05232db91005999c4018c1a4ac5ff4c73504ec2330","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"intended use","u":"/glossary/i/#intended-use","x":"Used in 835-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:141450d09890dc70d88e144fc2c376eb5b2bddc302791ffb14e0d1cfac9c4e54","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Interest cost","u":"/glossary/i/#interest-cost-component-of-net-periodic-pension-cost","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ca4d632fd5cf12c30a66a1059c96b9222ee8fb8974cf8a213d93ac05e19f57b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Interest cost","u":"/glossary/i/#interest-cost-component-of-net-periodic-postretirement-benefit-cost","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5f890aea6bb396e8b07bc85a6acbcac6111a5300460b36d29e6f3a0c41ff4e9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Interest Cost","u":"/glossary/i/#interest-cost","x":"Used in 835-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60495fb8cdc7463b6ab310b8a17ba0603c79ef4b25620b38e02f1acfa067b69d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"interest method","u":"/glossary/i/#interest-method","x":"Used in 320-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45c246b534e71585e61053a4cb09a5e6fd2d1a715a1cb1454e97687e3ed354d0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Interest Rate Risk","u":"/glossary/i/#interest-rate-risk","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7669a61b0c62ad443c4fc2f47ac75b97585b9e990a6fecbf90c2ba245e03630","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"interest-only strips","u":"/glossary/i/#interest-only-strip","x":"Used in 860-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d47a561a7a2648291f8eee025f0dc69d9b5d6d0d2c6d6989645e9b50d29dfb3f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"interinsurance exchange","u":"/glossary/i/#interinsurance-exchange","x":"Used in 944-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e1831de092c356d1b7e6f45952c129c969480860c7274e73df7746f4ca11ee0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"intermediary","u":"/glossary/i/#intermediary","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a198fbd7c41ac5643054cc6e82ff0d12f1fa1fc233b669a25de4ce9de19e11d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"intermediate-life plants","u":"/glossary/i/#intermediate-life-plants","x":"Used in 360-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51f7d8ca69ada70860358efa24fad2098083509bf9cd2d22f398ab5f02364d93","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"internal derivative","u":"/glossary/i/#internal-derivative","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f426188b3bcd539d23e1eb86a2d20f7c62670ed4933b7a6826cbf4327524075","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"internal replacement","u":"/glossary/i/#internal-replacement","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bedc55fa2b222f6d753218e010d85cf070ae789116f5a581220735b708a7d2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"internal reserve method","u":"/glossary/i/#internal-reserve-method","x":"Used in 340-948","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b029e5ba40dac70f77410305a79a03822db8a760351699fc510800d94397eb91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"interval","u":"/glossary/i/#interval","x":"Used in 310-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63294b87bb1df46344052b100310a0fcdc3bbca5a0bed8c06d7c1950c67d2f72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Intra-entity derivatives","u":"/glossary/i/#intra-entity-derivative","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77e1a2c5f69f76c1087a6316c5182882b195fc6d3fcf769fee279f816a99aadc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"intrinsic value","u":"/glossary/i/#intrinsic-value","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8417f5a576f0cb18d75839cd49800f8ec7f8e9cd4df0a7bd3947b581cbd7a816","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Inventory","u":"/glossary/i/#inventory","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02e8f7b3bf258de1fa5fe9ac0af69e750e395be32ac1771d81080a7b9562b8f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"investee","u":"/glossary/i/#investee","x":"Used in 323-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e3c1912e46c1c03abc5a62fc4419c0c15f301b43fa53ab30832465eb000977f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"investing activities","u":"/glossary/i/#investing-activities","x":"Used in 230-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66e3731b7b077e14a45714c524ae1227ff2e879da593cd2e45080272251374a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"investment contracts","u":"/glossary/i/#investment-contracts","x":"Used in 825-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:731c478783c5128d7da14cf54adebc55a4487a32de4c8a1e62f743c8b1633c2b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"investment fund options","u":"/glossary/i/#investment-fund-option","x":"Used in 325-962","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcbfc2aea0d1633a5434a8603d111ad1c284903f8999a190ca1c7a0bf85ec8b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"investment yield","u":"/glossary/i/#investment-yield","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef3ef6f3069b0a0d94295fb27527bd9fecdff780db4a4a791381688d88e65459","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"investor","u":"/glossary/i/#investor","x":"Used in 323-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a57c5f7e5317748c949519a1162de5f6bfc33e4fa8c7a9024a6b67a1d4ee06ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"involuntary pools","u":"/glossary/i/#involuntary-pools","x":"Used in 405-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cae5fadcd006788e0e5a42dd0675ec05da32763bd39160373e99076954b968f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Issuance of Financial Statements","u":"/glossary/i/#issuance-of-financial-statements","x":"Used in 855-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17f1be7f14d7b776d44e34999237fafbcd2519a60da0b5463cc6832e02d64cb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Issued, Issuance, or Issuing of an Equity Instrument","u":"/glossary/i/#issued-issuance-or-issuing-of-an-equity-instrument","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d0b899f123fc814f38325ec58bf2641e611812bb152d5660d548ea2a1074843","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"issuer","u":"/glossary/i/#issuer","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:698a332a2145ec5e8071735bd910c4ce606215939aeca38214aef604952cc3dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"issuer's equity shares","u":"/glossary/i/#issuer-s-equity-shares","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5d8f287f9b668cb8f56949fcedc301f140b07a880c9c8f6d1d6b9419d26b4f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"joint activity","u":"/glossary/j/#joint-activity","x":"Used in 720-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6d99ed440d84eafa11088200f6d35306a9eeb9ed498118f34e78b5636480b48","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"joint and several","u":"/glossary/j/#joint-and-several-liability","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:278049835b0a673d848d13f42ab2b29300edf334fe8fc07076417be7ac3e0608","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"joint control","u":"/glossary/j/#joint-control","x":"Used in 323-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71f7442b6ccc985237dfecba002d705a762bf2dca7c9b73cd761a6786ad1d0db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"joint costs","u":"/glossary/j/#joint-costs","x":"Used in 720-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:770e746beb625999efbc0ea046774fa472dcf2959bdc7b717f8d1ed3c394c00f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Joint Venture","u":"/glossary/j/#joint-venture","x":"Used in 205-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:010d2a4f2958c227abb496e4f0770d935fc33ae251be936a0885f6c2d20abcdb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"junk bonds","u":"/glossary/j/#junk-bonds","x":"Used in 320-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5365947c12ca1e35f7d23bea8305ef73441a46903ba98a8c85a272e290fd2ad8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Kick-Out Rights (VIE definition)","u":"/glossary/k/#kick-out-rights-vie-definition","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00c3cb7febefc60deae0de5877bc391de2dfc52f4dfbefb4f0294ac453507241","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Kick-Out Rights (Voting Interest Entity definition)","u":"/glossary/k/#kick-out-rights-voting-interest-entity-definition","x":"Used in 323-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30a398b2783eb6b7b91810f7b9c5a553b2df0bd5d24f6655da22f2af7f8af9a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Land Development Costs","u":"/glossary/l/#land-development-costs","x":"Used in 360-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbda4013927318c8362803d6e0c74ea0355fb68041c016a941a867644ecfbf9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Lapse rate","u":"/glossary/l/#lapse-rate","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d540ec65e2d03741cdb18711d699b8a5e39c4f89c75860d1ba62f93885f9fde","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"lattice model","u":"/glossary/l/#lattice-model","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:949eba4526ef959d4e777ba52ac0d9ec2cdf968509297dd79b822fdf4f3f17ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Lead Interest","u":"/glossary/l/#lead-interest","x":"Used in 220-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91802178880e1ee27f3722efbf9f62473b5ade18590a78d2810fece7f8e5cc2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Lease","u":"/glossary/l/#lease","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8aa40af71a2932a4939b724bece51f9b7d8612aa352febdfad5673bb24bd139","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"lease inception","u":"/glossary/l/#lease-inception","x":"Used in 810-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75edc18f8fd72d8ce437c3a63a5fd4c9fab0aba2a9fa1d73ce0756bd63e92253","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Lease Liability","u":"/glossary/l/#lease-liability","x":"Used in 230-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3d5ff9e2592be99cee064d8a9b2970e201fc6a19dabda65c36c2b54d990afd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Lease Modification","u":"/glossary/l/#lease-modification","x":"Used in 310-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b8d28162dc8e31e1e6043545f26fb8f25f037f307f5a59884f8b6492e1756e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Lease Payments","u":"/glossary/l/#lease-payments","x":"Used in 230-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68fe8b9d898426153bac9b682bf12b2de7d0dc1d96dda4a8a22bdb6f3725f8c9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Lease Receivable","u":"/glossary/l/#lease-receivable","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8092f4da932a2c19a1a97f10dc4f6545305a34ee69202e00a389ffe67313302e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Lease Term","u":"/glossary/l/#lease-term","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54cbb9dd9bfb2cd300aaad0544e5136e615c26eeac5eec2d7ac23426d6713fca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Legal Entity","u":"/glossary/l/#legal-entity","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f10fb88d7a067e83b9e880a1da4ed99f1c9470781f21cf82cfb10d4b527aac04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"legal notification period","u":"/glossary/l/#legal-notification-period","x":"Used in 420-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a914f399443ebe9b2f8f307654508d93dd7eed72cf2630cef56ebd427d52436c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Legal obligations","u":"/glossary/l/#legal-obligation","x":"Used in 410-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ca21440438f84804b5b1eead97f11066c0a836633b191b3753cb1e3297dd482","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"lending activities","u":"/glossary/l/#lending-activities","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c8df9ec4049a7d5002777910792bd124d16b386738955a2fef16c40fb5013d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Lessee","u":"/glossary/l/#lessee","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c6e2176a4c3ba31740498f8ff9706d1ebf66539b1c369e3b195f8d17ed40e8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Lessor","u":"/glossary/l/#lessor","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4458edd3b3050e4357edae747ad0ca37b62122716b6ffd231d5c49db29df40d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Level 1 Inputs","u":"/glossary/l/#level-1-inputs","x":"Used in 325-962","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8facdf298852d315109011d2f73198f36a58134223cbaed974f00648f2b251b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Level 2 Inputs","u":"/glossary/l/#level-2-inputs","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c9d8396ce81e5286e23dd41c1144f0cdfdb034dad96d15da5fbe87846ae5e87","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Level 3 Inputs","u":"/glossary/l/#level-3-inputs","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db852ef903d2db99de36152c32f3488efbbc8f208d2220511d01aebdf202a880","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Leveraged Lease","u":"/glossary/l/#leveraged-lease","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d60dfff96384299190f87d1ddfc31020488e439757bf566eaaba23a53000e3d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"liability for claim adjustment expenses","u":"/glossary/l/#liability-for-claim-adjustment-expenses","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6d90357131fb5f7171a2e02462f9f4d607d5577f7300dfb725d76909a79f218","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Liability for Future Policy Benefits","u":"/glossary/l/#liability-for-future-policy-benefits","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f72b05d7566df4a522caa6742136a8a4b2247b8d0b53954d4921c9351bc99cd6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"liability for unpaid claims","u":"/glossary/l/#liability-for-unpaid-claims","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a4753af4de738ba0e25e32c36128b1ba62f9b3053bac1d6084801db732e5eb5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Liability Issued with an Inseparable Third-Party Credit Enhancement","u":"/glossary/l/#liability-issued-with-an-inseparable-third-party-credit-enhancement","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ff46e488aa0cfc3432dcb3ff73b226a7fbd53b3f299187938df5b82f2c5e1f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"LIBOR Swap Rate","u":"/glossary/l/#libor-swap-rate","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a30ad18a6d33e5fe794742fcfa497be6737fcc1f8da4b1cd933f1865e3266098","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"License Agreement","u":"/glossary/l/#license-agreement","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:828f241f8555d50f6f5fcbdb72fd103a0bf7cf994ebb87afe689f0def13e0630","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"licensing agreement","u":"/glossary/l/#license-agreements","x":"Used in 340-928","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bae4794d161832a1e4a5620e776b954a000aa888738d21eab4ea2fd527b9677c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"life insurance entity","u":"/glossary/l/#life-insurance-entity","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d33ae08c5bdfbee239f00e0cb12d59684ebb78cc0a8881a2dd6b3424052e3321","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"life settlement contract","u":"/glossary/l/#life-settlement-contract","x":"Used in 325-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dca6fbd50f2f2286a26d4f886a9819025361092fe8bb32f325216fa39ca15af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"life, annuity, and health insurance entities","u":"/glossary/l/#life-annuity-and-health-insurance-entities","x":"Used in 405-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96172576d729fa13bc2c6f4958ba1bbc699a5b28b31a86bf03f0d62ea87c5710","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"life-contingent payments","u":"/glossary/l/#life-contingent-payments","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24af8b1522b527b7b9e9cd27eabf6a28a98532874d51eff03d2054c53272a9c5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Limited Life Land Development Costs","u":"/glossary/l/#limited-life-land-development-costs","x":"Used in 360-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5989894fb38036494bd0736376a2c45c0754108749b565dc66cb36035b6d1b1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"limited partnership","u":"/glossary/l/#limited-partnership","x":"Used in 323-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0f757b9113b7b175c4a4b53471274a697fedc7d1cacd95955491f628f83bd9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Limited-payment contracts","u":"/glossary/l/#limited-payment-contracts","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ad877a5cb91170a142566042891f77a7538ff6134daf058cefc8bb492fe68bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Line of Credit Arrangement","u":"/glossary/l/#line-of-credit-arrangement","x":"Used in 326-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e716b54584195d640e9145f99de26b097725a7670ce5acff99f0fd42997d40f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"liquidating bank","u":"/glossary/l/#liquidating-bank","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3767849a44d61454b7c9c4f554d7a9c8d3f14eb081c64dda35922ecf3e28ca6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Liquidation","u":"/glossary/l/#liquidation","x":"Used in 205-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12b9e3ef5d547a0c2c616bab4738b4d2ac4f499af3088cb59b67cf3be54a32df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"liquidation method","u":"/glossary/l/#liquidation-method","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa433e57f6d1298aa3938449e8ce683bf7114b9d11bd8ee6b34d02985aaab6de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"liquidity","u":"/glossary/l/#liquidity","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66a7f6d432fcb38859fea60c03298d958ee5b0582ea154e1dfb06a40cde9e8f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"livestock","u":"/glossary/l/#livestock","x":"Used in 330-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adee4f2961b599a38ba6ccc5205ef136a7d584ed7719f4379b3a69792813714a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"loan","u":"/glossary/l/#loan","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31f112dd7eb12a5761bdc7fd2091f87df82f2ee942d0f456e49b393bb48b1a35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Loan Commitment","u":"/glossary/l/#loan-commitment","x":"Used in 326-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:889adfe5b2a9e00e44fa5dfe1886a098c7d1aae805edfac798237216247bf2cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"loan origination fees","u":"/glossary/l/#loan-origination-fees","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:446cbe7c9933ccf3f394e5e46f41944e00d78d7c964b0c8eb714e3fa3dc0ee4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"loan participation","u":"/glossary/l/#loan-participation","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30c31f7dab494fa7a8d3d382f07332a43be3aaaddf6b1c24b5bc0cdf87005220","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Loan syndications","u":"/glossary/l/#loan-syndication","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f927da8cb593ca441778135608dca24c46bd05559ac1c27c3dba1ca9cdcb05c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"local currency","u":"/glossary/l/#local-currency","x":"Used in 230-830","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7ab985568d516fcec6347c99548e47a237993e6e8b375a262931a1acb57b16e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"lock-box arrangement","u":"/glossary/l/#lock-box-arrangement","x":"Used in 470-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8653a3677feb6cb0c1bbd72838b401be7f8fdc7dd990b6c8dd9b33e7962d114b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Lock-up options","u":"/glossary/l/#lock-up-options","x":"Used in 815-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a98c9e43ecc760b6ad9d73f72b8a631378fc6baf6b1b54f8af2f5461576f2974","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"London Interbank Offered Rate (LIBOR)","u":"/glossary/l/#london-interbank-offered-rate-swap-rate","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:569a461d970b243b8670f209a2ec48518c60ef0bc5b14ee0a365652361f0954b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"London Interbank Offered Rate (LIBOR) Swap Rate","u":"/glossary/l/#london-interbank-offered-rate-libor-swap-rate","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa3618bb88fdc46a579d80c9632311537ea69274008980d41e1b0436733109e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"long-term care benefit","u":"/glossary/l/#long-term-care-benefit","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db6a3fd342857addc13739ce7faf62857d38728249505dfa64a2e66be65b2b77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"long-term contracts","u":"/glossary/l/#long-term-contracts","x":"Used in 210-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1994d8e0f74da0fe5d1f9efa409ed125ffc9c42a9367bdd43f0456590282a2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"long-term obligations","u":"/glossary/l/#long-term-obligations","x":"Used in 470-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc35f283c710f02b6a9dcd97e09f9041e3b686106e9e6e50f50be9593ba7acb8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Loss","u":"/glossary/l/#loss","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:905da3c912926bd5a0e5c45f10a19d20d0d934bdf38c85feeaa5e969241c55bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Loss Contingency","u":"/glossary/l/#loss-contingency","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2033fcea650901d8c1b59dc8bc9608d72c1571405cc06877621dc4308c72e8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Lump-Sum Contract","u":"/glossary/l/#lump-sum-contract","x":"Used in 910-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a209ac7a52993f487c5b7e0d01b56559004ed57c395a3c2201e9f3a09e330db2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"maintenance","u":"/glossary/m/#maintenance","x":"Used in 985-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b2068731ad88526803a1362b0f88ae3f0315b3355dea250443ed584dcc735df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"maintenance costs","u":"/glossary/m/#maintenance-costs","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa2a57e3a5343742034293d7ed601972c3bd1c909e772a6e0f140e7d44c8b2f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"make-whole provision","u":"/glossary/m/#make-whole-provision","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b5c4363a21b1a89c345de275355b5473a328f7d0ab42585173e6720c6882688","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"management","u":"/glossary/m/#management","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cd6321770d657a8313f20b9b2fd76bb4035a0f0bcd081bfd4a693e7190db4b8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Management and General Activities","u":"/glossary/m/#management-and-general-activities","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66d0adb06a7a62e0f8c13f70dedd1ca0ef64953b2600ed9b559ef6b2b00bd346","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mandatorily redeemable financial instruments","u":"/glossary/m/#mandatorily-redeemable-financial-instrument","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57db6f28e1fa8ad7d7a143e5a8c3b28f0f8fa0f4b1703a79545f6da35869fe23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"market","u":"/glossary/m/#market","x":"Used in 230-926","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:164d035eeae6b2f01f75c994e245e103daa513e54db7b501ed665bcc2a68ed91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"market","u":"/glossary/m/#market-condition","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ec2e9cc32b0cf749773b6b0b6d9fb7951e2da68da8bd3dba9c4767785d0bfea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Market Approach","u":"/glossary/m/#market-approach","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:110656bd0ab5fb0000f6cf00ffd548e0199918a3e6f5908ce82383b8443b4e16","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Market Participants","u":"/glossary/m/#market-participants","x":"Used in 321-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd5392260a6ee647bd7ea93cfc6c7511e8ceb0035d3737d17391429d92b08b58","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Market Risk","u":"/glossary/m/#market-risk","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4302ecece07ee3cb26a7b4653b077cd2f32a646a70bef27a05621c831d0ad0aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Market Risk Benefit","u":"/glossary/m/#market-risk-benefit","x":"Used in 220-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08d9d79248eb7c538c3ddb3ded42506d73eefed9ead98d34faf605b7ccf9941d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"market value annuity","u":"/glossary/m/#market-value-annuity","x":"Used in 815-15","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90bea9dc4203149dbb7e295e00cdd86af5a4d1afdd785192420d8ca1c06d17f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Market-corroborated inputs","u":"/glossary/m/#market-corroborated-inputs","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b66d18f5bd3b325456e36bf9e5b31748071d50255d719999b474130554b89ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"market-related value of plan assets","u":"/glossary/m/#market-related-value-of-plan-assets","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e862bb25ebaa3773e3b228d8c79070645c948c2c6ec1a7f520d2f9a1db5cb8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Marketing cooperatives","u":"/glossary/m/#marketing-cooperative","x":"Used in 905-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ebb69304a2aded6540d00c25e0ab1868134d98607cefb176209e785fa051a7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"measurement date","u":"/glossary/m/#measurement-date","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93f855892f2e0fdb1b89389999b0857761fb68e5838cc6f4d637b9ad8c0d6ab4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Medicare reimbursement rates","u":"/glossary/m/#medicare-reimbursement-rates","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70d265d6425007867cc23c16319285ccd92737661004641751feac996b434765","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"medium","u":"/glossary/m/#medium","x":"Used in 720-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b379ade19eff5efa62d66d6f21568db3bd0aa04a14dd29a4ad812f7df1b5cb98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Member of an Agricultural Cooperative","u":"/glossary/m/#member-of-an-agricultural-cooperative","x":"Used in 205-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d535a85dcd6b6c0cd6ac1bf9bac8bbfc36cff2e8a0ae42896556885bf5ba7978","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Membership development activities","u":"/glossary/m/#membership-development-activities","x":"Used in 720-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:137985b6302570dfbb996bbacaa1ca60b8ff59bfc379e7c51458a343f5c59292","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Merger Date","u":"/glossary/m/#merger-date","x":"Used in 805-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01bf325f97de19e64686d3bf3c694cebc6d777816194ed94ec73f99569916437","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Merger of Not-for-Profit Entities","u":"/glossary/m/#merger-of-not-for-profit-entities","x":"Used in 740-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c23f1f32b9279e2c02afdf5ac76e00daed31e56e6956b523dd065c00653595ed","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mineral interests","u":"/glossary/m/#mineral-interests","x":"Used in 235-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76c00c0258ac7979c76d8bda2c7833c1a95db94431189d6cdff786264d9454b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mineral resource assets","u":"/glossary/m/#mineral-resource-assets","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1879b2119486a0608902d264bcff611b00f0c8e98b49ab193277d982a69ed366","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mineral rights","u":"/glossary/m/#mineral-rights","x":"Used in 360-930","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dee482a0125ab5b0e7a77c9e6f16a83e673ab5f7b689a77ff6d6cb73c017743c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Mini-Vacation","u":"/glossary/m/#mini-vacation","x":"Used in 330-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f7d7c3a5019d5613681ad95cb86078336be88ef8fc51655640e123429fee35d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"minimum guaranteed death benefit","u":"/glossary/m/#minimum-guaranteed-death-benefit","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18c2711dc2885c921d73185f7111c6c2bd997465814f31bfb1f4170d47de783b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"minimum guarantees","u":"/glossary/m/#minimum-guarantee","x":"Used in 340-928","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5326c4280f87146b8dedffd2c414aec44db1234d54e582d3889889e0fc483f12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Minimum Lease Payments","u":"/glossary/m/#minimum-lease-payments","x":"Used in 842-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6a79ca3c3274b813148b0363de6d0a2199e78cf6ee8f4f1acfbc8a40410e53a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"minimum premium plan arrangements","u":"/glossary/m/#minimum-premium-plan-arrangement","x":"Used in 965-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da5d099e60608edb8ad6d9a7e222793253c6fa7db7aa211984b13d486ca5a39c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"minimum revenue guarantee","u":"/glossary/m/#minimum-revenue-guarantee","x":"Used in 460-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79d7408c6ceec3478630e909c2d2c4c6295928710774be3d4478b939f18c2abe","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mining assets","u":"/glossary/m/#mining-assets","x":"Used in 805-930","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:473e1fa4a54417e104840cc33990f9e179e0742ee27be64c28f6c735488363f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mining entities","u":"/glossary/m/#mining-entities","x":"Used in 930-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:870467a556ac6025dc0c7f92d51c07d5b582bae7d63afa09ebeb0cefdb4f4885","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Modification","u":"/glossary/m/#modification","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7ea053c7710c6e1c21842688a3c1556ff0d0192ef1f3ec4214b978c2596d1f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Monetary Assets","u":"/glossary/m/#monetary-assets","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d462aff8ee064f3aac0d6c3ebacac5a5cee9ee88516ff4bf7ad4ea2eac53cf8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"monetary assets or liabilities","u":"/glossary/m/#monetary-assets-and-liabilities","x":"Used in 845-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f715ed0fc740731289e9d43c9eeac6b09ab7de5b2eab75c7d339beb0d345e10","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"monetary liabilities","u":"/glossary/m/#monetary-liability","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aacac6c0b89d6be8554b4c1faa11fc183d081ac8cb183ad13058ec4e7b682db8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"monetary value","u":"/glossary/m/#monetary-value","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0b07055d171b50583a904cac36c44410b0001527b826ef07717dfbed6177c13","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Money-over-money","u":"/glossary/m/#money-over-money-lease","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba05aa0479fc1442a851350475a3b9b9da4a883012ed1527bfbdf74a1172a0dc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"morbidity","u":"/glossary/m/#morbidity","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04e8135ab00ac0e7d7e3881ab9cb04b58e4635fd886466caac4f82d277420561","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mortality","u":"/glossary/m/#mortality","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efbebd9edfe8ab390fad220b6256660305f7a267c195f164aa6e38eb59cd56e7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mortality","u":"/glossary/m/#mortality-rate","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae8c6d4df80c73afeb20c545d2faee9bbd21b958a4cb0bf7d78cfed553cb7a49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mortality risk","u":"/glossary/m/#mortality-risk","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbe17f89b378bb3934cf51239308c2f88903452ebfa37185a578d6465f5835b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mortgage banking entity","u":"/glossary/m/#mortgage-banking-entity","x":"Used in 310-948","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61ab0759ffca03e9c61aa2d0c04cc992653e37aef10701da8984633bfa01bac5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mortgage guaranty insurance entities","u":"/glossary/m/#mortgage-guaranty-insurance-entity","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:134f8e6908e5b6721f1c58a4158a28f0727bbf95ba1aea21d410e8c4a794a8da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mortgage-backed securities","u":"/glossary/m/#mortgage-backed-securities","x":"Used in 310-948","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8239fdd8aaf81a7fd6d0b694e87ab151e811b5daa7ce03c3bf06efa3415493b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Most Advantageous Market","u":"/glossary/m/#most-advantageous-market","x":"Used in 310-948","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17fa9de768814083619e36851138b3034537ac45cd5766aff33fbfeb62bcb027","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"motion picture films","u":"/glossary/m/#motion-picture-films","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac8e01a7fff56e6b9fc3cb36c1f317c387cfcf21c09ddd914426794331de53ce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Multiemployer Plan","u":"/glossary/m/#multiemployer-plan","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d2f806116441790c6766522454e2997fe152a44b196c42b96767f4d92e175c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Multiple-Employer Plan","u":"/glossary/m/#multiple-employer-plan","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:372e4397bcdf79edd9de388319a718433962db46ce0f67925e72e74c218bbe9f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"mutual entities","u":"/glossary/m/#mutual-entity","x":"Used in 350-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e02a00f5d4aa8b6c6d059bdc9edcf72339654ac488bb27e4f3d781bafcd2957","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Natural Expense Classification","u":"/glossary/n/#natural-expense-classification","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7705b106b4be35d85bb288fdf3ebfcfa9d37e9cc8bb21d203d58190b09ce93b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"natural resources","u":"/glossary/n/#natural-resources","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4daac516f92157aa8a4673ec4394a96f6edf4310f4631c12a97d328be7f93096","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"near term","u":"/glossary/n/#near-term","x":"Used in 275-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eace791106daac24acc512ec64ce62ea480aadd21f7ef0a94c52f780e913cfc0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Net Amount at Risk (Relating to Variable Annuity Contracts)","u":"/glossary/n/#net-amount-at-risk-relating-to-variable-annuity-contracts","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f80c104ce501f4e7ccb5d0c8649cb5d9b8e59469ec4a217eadbc80b04a8b8b3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net asset information","u":"/glossary/n/#net-asset-information","x":"Used in 960-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8e84499be6b93e0febb9728bd1eeef37b1f8daca498685401db319131dfdd91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net asset value per share","u":"/glossary/n/#net-asset-value-per-share","x":"Used in 205-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b936a9743b04c0be3ae59838bef905a30092f1e8ef5bdb61e7bba2a192c9f081","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Net Assets","u":"/glossary/n/#net-assets","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fda57cf9ef76da2cd708c82b4024071fa571aa7896c0b43ab0098ad0818589fb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net assets available for benefits","u":"/glossary/n/#net-assets-available-for-benefits","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a708c4ec9ee305b866e00e769370623841305a9cbd3abd66900efd099cf9be72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Net Assets with Donor Restrictions","u":"/glossary/n/#net-assets-with-donor-restrictions","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89821ab842261701ab5ca5720b118f99e77aa55bd8f7aee667fe1110ca23a9f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Net Assets without Donor Restrictions","u":"/glossary/n/#net-assets-without-donor-restrictions","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa90af6180f021d9f65bfb5574cf871eb5f4eed9621704dd9fd4bbd920f09e17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net carrying amount of the extinguished debt","u":"/glossary/n/#net-carrying-amount-of-debt","x":"Used in 470-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9e293c1d0a25e3f03616adf906402c43d700d6403ea9b9ce5ada4f332e8d146","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net cash settlement","u":"/glossary/n/#net-cash-settlement","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a20730105b52476562fbd7dcdc60c00413acadd2561ea5e0f67d7ffacbea3bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net closed block liability","u":"/glossary/n/#net-closed-block-liability","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2414bb2457d2d7ff2899f1d9a04ffc7ece57c5d5aceaa50dc09f9d32f88bc24b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net income","u":"/glossary/n/#net-income","x":"Used in 205-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97f7ac8fbf9b65af64ca3b1547fdc6e76d641a0f976ec8c6d50cd0529511c3f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net income unitrust","u":"/glossary/n/#net-income-unitrust","x":"Used in 958-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b14ce1ad8bd9ea05363b8a2c641b941e6d887299f712ee7290d80790bff0afa1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net incurred claims costs","u":"/glossary/n/#net-incurred-claims-cost-by-age","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed77ecfd56dd77c9a87a702df53f749e8d003abdd29358c81ee1a46fc0741a12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Net Investment in the Lease","u":"/glossary/n/#net-investment-in-the-lease","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1284f1216ef3dbcac1c84f2ae328fdf2351bea618fa70490faee3272b92de05c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net investment in the original loan","u":"/glossary/n/#net-investment-in-an-original-loan","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0340c41d0e5ec8d44f43dfa7a59ba0b0cf255a3a55101797f28df8fe8d6c2b1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net level premium reserve","u":"/glossary/n/#net-level-premium-reserve","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87cf1f9de838eb24a4ef639978a591709f534fe574c2fbf0be57940ef2d34946","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Net Periodic Pension Cost","u":"/glossary/n/#net-periodic-pension-cost","x":"Used in 715-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c50e3c14d91bbdeeffb102902745f6e153350630ac0a56967ad7ae77af48ebaa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net periodic postretirement benefit cost","u":"/glossary/n/#net-periodic-postretirement-benefit-cost","x":"Used in 715-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7700ee714a7883517b522ec61a4fa87bcb82a92a2998e92c71da4e934d9b8f8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Net Premiums","u":"/glossary/n/#net-premiums","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d248a356de467d4cc7e572d662ccbfbfebbe14af2eb1a8a371760aecca7b8d9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Net Realizable Value","u":"/glossary/n/#net-realizable-value","x":"Used in 270-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd7fda5f7d413e418a9f772f69e9f480f6cfbfb8be7163baddef1056be01de45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"net share settlement","u":"/glossary/n/#net-share-settlement","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67db785e7ef06c9034f1826a166729d6c77c95f337f1ab7033742d1475ae25de","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Net worth","u":"/glossary/n/#net-worth","x":"Used in 274-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d43b7ad6d756a0e4e93bb9170368890741d1bd2491650fd3b39c08f9e5a9e74a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"network affiliation agreements","u":"/glossary/n/#network-affiliation-agreement","x":"Used in 350-920","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b996d708889dddf8d2ec6c9fd9b827d5aec6dcdbc44a8542dff2c3fc1bce6b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"new basis event","u":"/glossary/n/#new-basis-event","x":"Used in 815-15","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f34777ee361059b6b7c8702f0ab1832cb80642ddb916081d2e04bb6a4b271a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Nominee shareholder","u":"/glossary/n/#nominee-shareholder","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d53438c2d7f0e225f30bbe2ade762498ab750a15ed67bae68a74448753bb5705","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Noncompliance Environmental Credit","u":"/glossary/n/#noncompliance-environmental-credit","x":"Used in 818-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be55e7c2dbed267f54f731fa5a537ef38d5fa0c644640a1ada3b4b10cd9dfd08","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"nonconsenting class","u":"/glossary/n/#nonconsenting-class","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a8bd4624fe4237dbee23365dfc3de4bcf7f055b02c4498e01dff3ac5cc1b3c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Noncontributory Plan","u":"/glossary/n/#noncontributory-plan","x":"Used in 965-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90ee5ae1f4421129fe2ae2edeeed559fe13dc87918316a766a27da9e33f7d089","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"noncontrolling interest","u":"/glossary/n/#noncontrolling-interest","x":"Used in 220-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:519262df104a5c1fc12ddfc93497950963dbebf5905be9bcd2089b9531d4c20f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Nonfinancial Asset","u":"/glossary/n/#nonfinancial-asset","x":"Used in 405-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:768fddcc947e9b911c426b2f00cbd4ba6915704bc2b4c81db1d27fe4a10c0893","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"nonforfeiture benefits","u":"/glossary/n/#nonforfeiture-benefits","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4f4b2f3520279283b1b3aa01d50d19390e3a26958b96c936735d8ab2977195d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"nongovernmental entities","u":"/glossary/n/#nongovernmental-entity","x":"Used in 105-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0efe44ba07d971965566c748c5f428387b077ff9e8261dcc7b5a5f74885972a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"nonintegrated contract features","u":"/glossary/n/#nonintegrated-contract-feature","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09c2e0a9e96710f95ca586a15645935441809541675b0bd45aaa0edf916ea4f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"nonmanaging investors","u":"/glossary/n/#nonmanaging-investors","x":"Used in 205-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad11957e27465f07bbfafded32a4e214f58e0c87e00f153d6dc09261503310ac","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Nonmember of an Agricultural Cooperative","u":"/glossary/n/#nonmember-of-an-agricultural-cooperative","x":"Used in 205-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:393447204b57e0055379579302c9f5ab152edde946f7213a34d9977a93079234","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"nonmonetary assets or liabilities","u":"/glossary/n/#nonmonetary-assets-and-liabilities","x":"Used in 845-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecb719a67be6c2909b75205dff3f8440d6c55dac673dc2f052a607657fc52940","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"nonparticipating annuity contract","u":"/glossary/n/#nonparticipating-annuity-contract","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:778b9438de6bfe31d6c70b12170b58f17c5456e7918ca3d17defc0d56a7228f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"nonparticipating insurance contracts","u":"/glossary/n/#nonparticipating-insurance-contract","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0382e75599fdb7882837934243c3218d5ef2e7863db7ef95b1d2e6f4067b2431","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Nonperformance Risk","u":"/glossary/n/#nonperformance-risk","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a771eb309a8a287833fc65b88cddf1936ef7e63890a3174434863a7b2083846","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Nonprofit Activity","u":"/glossary/n/#nonprofit-activity","x":"Used in 205-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bd47ec421aa52cfabbf5135518b337a4767b4577a01e3b7a03e04a014bada85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Nonpublic Entity","u":"/glossary/n/#nonpublic-entity","x":"Used in 105-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ca46fbdf78c91b76fa9514c86a7dddcd450d1dbe9745d6feb8d88e9b84176a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Nonreciprocal Transfer","u":"/glossary/n/#nonreciprocal-transfer","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4129fdc719922e7cfce7c9b52e2f6221c9fa7905f20cce5b501b11b3ff7779b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"nonrefundable minimum guarantee","u":"/glossary/n/#nonrefundable-minimum-guarantee","x":"Used in 926-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34aa30a7e6616d581a704399372d872b0b35b4853ad15d05965a50eb455ecda7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Nonretirement Postemployment Benefits","u":"/glossary/n/#nonretirement-postemployment-benefits","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc4416de226d29fc95575740ae8b3608d6e8aa4ce918406fdfcbc2fdbfd05096","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"nonutility generators","u":"/glossary/n/#nonutility-generators","x":"Used in 605-980","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad3192580e64bd486d2f13c2329e1490d59314c47ab59463d8811903ba325c47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Nonvested benefit information","u":"/glossary/n/#nonvested-benefit-information","x":"Used in 960-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5628ca07a80d958b083724af005ccb26ae6b78ad58b3e26e9b04700ae52a4e5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Nonvested Shares","u":"/glossary/n/#nonvested-shares","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27c9f88daff9c1687fa1209004e6a4477ec861c762d6bcf206527181a6481064","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Not-for-Profit Entity","u":"/glossary/n/#not-for-profit-entity","x":"Used in 205-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6632c8d6e12854294c032532902f72e910b20ff011ccb79b886ae17f4b34bf4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"notional amount","u":"/glossary/n/#notional-amount","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30311343cc077bce53d4153dbe2cf7f1069493c6ef13213f3609aa468bc104ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"obligated to write","u":"/glossary/o/#obligated-to-write","x":"Used in 405-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d476f8555f3c7c0ab480373547acb34af6dd881f51ba896bb5c23ffa758627e3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Obligation","u":"/glossary/o/#obligation","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5982adf3bdc8f231fad99a7f7ca6e3ea5921624c1d29c7ad5c165dff9b92b613","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"obligation callable","u":"/glossary/o/#callable-obligation","x":"Used in 470-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09fa43849a7caa6e07ca4e9a1d7a30b06323cac5f20c0c9b319b5b75792b5370","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Obligations subject to compromise","u":"/glossary/o/#obligations-subject-to-compromise","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fab86594bd66a10e6d9cdfb34812389a5fac71e7303c290b2d07aa2f2d3fa9b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Observable Inputs","u":"/glossary/o/#observable-inputs","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2e8dea252be9bd66ba2133a3649330e3e54167d99139201378a8695ccffa719","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Offering Costs","u":"/glossary/o/#offering-costs","x":"Used in 720-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:806f0fb8e1bc32ad4f151913034030ca900f0a75f66fa0e2fff26d4b08b9d205","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Oil- and Gas-Producing Activities","u":"/glossary/o/#oil-and-gas-producing-activities","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52080502b56a894f336da2c412dcd8fb611ce35f797618d26be6e248be3f439f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"One-Time Employee Termination Benefits","u":"/glossary/o/#one-time-employee-termination-benefits","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:936bcf0d2c5e50dc92ce2f747e22887d9900eb04aa0d2e7ddbf5afbb3dc3e1c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"ongoing economic interest in the net assets of the other","u":"/glossary/o/#ongoing-economic-interest-in-the-net-assets-of-another","x":"Used in 958-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35e9d41ec4cb1e1f3b6e3e8e897a7b438a5301c911a19fc4b2ed42d6233f8ca7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"open year method","u":"/glossary/o/#open-year-method","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70b73e5d74b455d8dbbe41fdb918e6c0b8616a55c49460c712b837eb9f40d81e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"operating activities","u":"/glossary/o/#operating-activities","x":"Used in 230-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:020bbf0fbd985d9de48965d8943bb965cff3cc228a911fe0f6eeca533790068d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"operating cycle","u":"/glossary/o/#operating-cycle","x":"Used in 210-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96219d36117fe5a0dedf75e61b25a2fc2e6c20c4d1e64f6eb76b2edb33bf741b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Operating Lease","u":"/glossary/o/#operating-lease","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34c399aa78a5dbfafaeb9fbf89cd1aedcf5b461be15faa772b9c135666378199","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"operating segment","u":"/glossary/o/#operating-segment","x":"Used in 280-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad28257b8f1596f01610c61a35346d6bea6143f3f0a092124a5f5c8912be8339","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Option","u":"/glossary/o/#option","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c90fdfa4777e59ee9d863aa09249b85b28b7408fb7b282d0617dfaf3ec3c52a1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"orchard","u":"/glossary/o/#orchard","x":"Used in 360-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0080e02478c44d72f86734587b5e42ae99088a0a7f8bd5dac929915b632cc64a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Orderly Transaction","u":"/glossary/o/#orderly-transaction","x":"Used in 321-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6d91d1d2b3e235e0aed67183e008f57daddaf66625774e789232263ff8a9390","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"ordinary course of business","u":"/glossary/o/#ordinary-course-of-business","x":"Used in 210-942","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c289171aecccb884c80012e1673ac0aa07337dcd238e5d72ee1de92d74ab4c4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Ordinary Income (or Loss)","u":"/glossary/o/#ordinary-income-or-loss","x":"Used in 270-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22ecbe1e47dbf82179ac5d227cb2146798f558f35ec3371d6b431bb6c99ef3f2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"original contract","u":"/glossary/o/#original-contract","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9aa0b943c050b86adcf02809e9fedf5c2d81849e8a7e6e6571b4d0db3eb9d970","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"originator's acquisition cost","u":"/glossary/o/#originator-s-acquisition-cost","x":"Used in 310-948","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ad6ddf987d3c459cc2124d76ef6a498a8d2d6711617913538e1446efed3a6b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"orphan share","u":"/glossary/o/#orphan-share","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:855409f49ca24ee9195d1671bc1bec29e4afc3a321bdefe50e76632e74eb345c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Orphan Share Potentially Responsible Party","u":"/glossary/o/#orphan-share-potentially-responsible-party","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c6d4860e348efa06cfa3fd308fd50acc8da310c4f89cff4b300d8f20ec9a9bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"other comprehensive income","u":"/glossary/o/#other-comprehensive-income","x":"Used in 220-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:773e4e0354aaf72aa3fe7452244dd11583b0b540b9de39da483f2677293908f6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Other Postemployment Benefits","u":"/glossary/o/#other-postemployment-benefits","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5fb0166a1779dbf16ebceed44409d46d87fa9541486a1c6864253611be710cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Other Price Risk","u":"/glossary/o/#other-price-risk","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ba6bff606865efd791dd3eb2d2756005a76426d57ffa0b717a31f135436d31e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"overall deal","u":"/glossary/o/#overall-deal","x":"Used in 720-926","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f45347086186239d95f083628836f5ba382e7420584a98116f3674c125bbb29e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Owners","u":"/glossary/o/#owners","x":"Used in 805-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2ffb2cd6d8193ad7d37463bf78d0be4f1d3221d5eff477481a08eaa32c524e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"owners association","u":"/glossary/o/#owners-association","x":"Used in 720-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ade7295fd4ed182927da0cbcf5344919fb49d391183e17021f93481dfb9377e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Paper tickets","u":"/glossary/p/#paper-ticket","x":"Used in 908-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fbd7336213abbe456a250b2dd82201849faf7401c0ef115bc5a6a5506b1a720","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"parent","u":"/glossary/p/#parent","x":"Used in 220-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0779bc60dca87bd230e597ba54ee5d4cca95d8c932a9c38170bffe5afd9b4165","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"parity adjustment","u":"/glossary/p/#parity-adjustment","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a105b4c1e3330cc27437ad593a58488f7177534961ad5bafc35483cbca4d2e72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Participant","u":"/glossary/p/#participant","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1987c518f406cbdcc4dbfe557bc93f37fc2f86eb6935de34b1341a43a945cb2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"participating annuity contract","u":"/glossary/p/#participating-annuity-contract","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:306cb1114994928ce028b355d3b1f45295c80b66e83ce10d550a926d291b3a09","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Participating Insurance","u":"/glossary/p/#participating-insurance","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d85a8e0d0c9e612a19cc1ba66bb957d69e027ce23e01eb96fc792190167a0ea","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Participating Interest","u":"/glossary/p/#participating-interest","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1feab041094991007febdf06f9da2016ed5f1c8de343ee2784833567137d3016","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Participating Potentially Responsible Party","u":"/glossary/p/#participating-potentially-responsible-party","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b8875eb5d838d5eda68a0cfd11c057b85c28e72a9349b8d2bc4810f813a03ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Participating Rights (VIE definition)","u":"/glossary/p/#participating-rights-vie-definition","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3fd0fefb3b2dcd010e59ebb57a175d347a69a4b6c009a6e0687a1b92703d463","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Participating Rights (Voting Interest Entity definition)","u":"/glossary/p/#participating-rights-voting-interest-entity-definition","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4923e3eb9f3c158079e11d333c03ace908fdc417a9c99f28af4f306011c51120","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"participating security","u":"/glossary/p/#participating-security","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e912e08a4ee9a67ebcea4e318a0558859b612855c6d822102c5b34522cdf06b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"participation costs","u":"/glossary/p/#participation-costs","x":"Used in 230-926","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:936c7cd4fae1f4a79bb212cb6cc6da4f64b60b85971247ab8c8972e78ab90a3c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Participation Right","u":"/glossary/p/#participation-right","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43f33d656ed660b415575a475f067aef38e4de136e424eaefcac05ecb2d09ea5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"participation rights","u":"/glossary/p/#participation-rights","x":"Used in 505-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a704f0938172c2ec0855d1067c5f22def7296f1b3d808d5f0730557a1de2120a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"patronage","u":"/glossary/p/#patronage","x":"Used in 310-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d355b1eeec052d2fe19a3cbad50da04727802fe6ea3b6057f46ec0d2038d1595","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"patronage allocation","u":"/glossary/p/#patronage-allocation","x":"Used in 605-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe857830948927c17e2a511c70a7d5cca864cfcced646fec3209827aeda7ad18","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"patronage earnings","u":"/glossary/p/#patronage-earnings","x":"Used in 505-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce7278e0539a5e4d947d26fa97450174e605833b7bdaf02f5b9408042da0494a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Patrons","u":"/glossary/p/#patrons","x":"Used in 205-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be5c4c8cdf0fb4354a9fe9a1bca379a3bf55b2731e784bb1d6b7de148fd0f289","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"pay-related plan","u":"/glossary/p/#pay-related-plan","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9d2a13e708032c1c5cd793d7f7d0adefe972b236feb14483d8ab52a3442e869","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"payment provision","u":"/glossary/p/#payment-provision","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2be1bd3e620d30f64fb47ddc8b9ade3c0ab34bc2b3d946bdccd2720a918c8af1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"payment-in-kind bonds","u":"/glossary/p/#payment-in-kind-bonds","x":"Used in 320-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aebc7cf60cb7a71bb45ad278e7d9d714c9e60e70d794931c19319b97dc5ceac1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Payout Phase","u":"/glossary/p/#payout-phase","x":"Used in 815-15","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e0d3c4a4e698dcc159d9da44d13213118d88da2981e324eacacb9f4e2a21ce6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Penalty","u":"/glossary/p/#penalty","x":"Used in 842-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d843e4c9b034a77c09df3642649f0bf033ed53f914025a1635e23886d735360","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Pension Benefits","u":"/glossary/p/#pension-benefits","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9088ce40b816be30f0eb30719c7e53e91478ae3d2eec40a75aad68f80c3753f4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Pension Fund","u":"/glossary/p/#pension-fund","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71eac0165ad460dd36d5b6e4c7806abdef747227b8dd7410e0ccb9dc6df5fe98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"per capita claims cost by age","u":"/glossary/p/#per-capita-claims-cost-by-age","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d034cf7949c8f6dc2faafe0c315199817e6f568a571ffd75a1c8115a19328b47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Performance Condition","u":"/glossary/p/#performance-condition","x":"Used in 606-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aaf74096219616e2cb88165eb46c7ef087a4858ec80affd56f08d61a92a48b56","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Performance Indicator","u":"/glossary/p/#performance-indicator","x":"Used in 220-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41ca40db01b82cae63ee26b5bbfe3f0fa8b060ea113962a889fe1128f0d22d71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Performance Obligation","u":"/glossary/p/#performance-obligation","x":"Used in 270-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fb4f329f868e7b7e70f3f8bc22ac842a94fe889247024db7afff89b96b11815","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Performance Requirements","u":"/glossary/p/#performance-requirements","x":"Used in 350-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54328a00fa1bfd25fad7a56b30cb6af3c5744c09e538e2f1cfd4d7eb1bde8494","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Performance standby letters of credit","u":"/glossary/p/#performance-standby-letter-of-credit","x":"Used in 460-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09b5903d40ba9cf7acfd69911b303f8b571a990044322326922d49d17108fbf3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Period of Use","u":"/glossary/p/#period-of-use","x":"Used in 842-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b43b0f00736af9f236bec5e427b3d5e23a5dd623568019e42881182b16426c77","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"periodic ratchet design","u":"/glossary/p/#periodic-ratchet-design","x":"Used in 815-15","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e05db6e33d0fa0b1067b0fce741ec847d17241aea6efc69079d7dcb27939046b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Permanent Investor","u":"/glossary/p/#permanent-investor","x":"Used in 720-948","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dad1864bf87b2c971bf38f6b63c4a0763b5c5eaf6a8b80a9bfac4fdd219d912","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Permanent Land Development Costs","u":"/glossary/p/#permanent-land-development-costs","x":"Used in 360-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44110af5caf931c84326589c0a91e84fb54091453a1d84e0bc445f02feb03363","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"perpetual trust held by a third party","u":"/glossary/p/#perpetual-trust-held-by-a-third-party","x":"Used in 605-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:917ed536898634b3908770ff178bcd4d81ac3f1533e795e83c4d372cd96f04c1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"persistency","u":"/glossary/p/#persistency","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:862450746a4cc5b24e81b7fac80264d4d02fbd0c9c75bc8a3363453a904a6477","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"persistency bonus","u":"/glossary/p/#persistency-bonus","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6269cfa6aaac86a3fd7fd30c061dbdfd6f5eea15cb258a27da3581d106a9bb27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"petition","u":"/glossary/p/#petition","x":"Used in 740-852","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ace48a5e66410313beba89c454d8ff79514962df33ded8ca6bcdc83cc0722a15","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Phase","u":"/glossary/p/#phase","x":"Used in 330-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50e6659f6ff32eeedcbb1c7122a8c82409dd62e9fd7b449ef72a73d2d33adb64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"phase-in plans","u":"/glossary/p/#phase-in-plan","x":"Used in 340-980","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:660984c7413a8ff9a4c9dba8c06f4cfb157ead02d6cf58c09c1736bfbea8be5c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"physical settlement","u":"/glossary/p/#physical-settlement","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3f374959dedb9d39d3d2ac8c93d95fd9edb71aadd16181a0e5b73910958f37b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"plan administrators","u":"/glossary/p/#plan-administrator","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f991d3bfe7b0adc37d45cba3c7e9e4003b2ae3f36ac42b5be3ffdf38a0762190","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Plan Amendment","u":"/glossary/p/#plan-amendment","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58721fef03d3b5e4586060c30790b8dcbdeb7e4dec15619ad348a83892570c6f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Plan Assets","u":"/glossary/p/#plan-assets","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:212d20450512d87d7fa308446a87a010e9cc3a567cca98d0e00d4b255266893e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"plan demographics","u":"/glossary/p/#plan-demographics","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a9088dd85bc2dab4b738b5d3f9a18c649d2284854447b2a068f51b5775ac025","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"plan of demutualization","u":"/glossary/p/#plan-of-demutualization","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0798057b9d2a609ae2f08fa3b5b90f2aa5b4980545dbe9aa6b06c2c3c8e6b79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Plan of Reorganization","u":"/glossary/p/#plan-of-reorganization","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e09b226c0ac852acdf9ebe64f285b48d8363ed7f2b1c60acd70bdcc797336a04","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"plan participant","u":"/glossary/p/#plan-participant","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c90d9ded4ffbf67416c3c7de091c0b7e398dd2d26aac6a8bcc27a58fa6d0af76","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"plan suspension","u":"/glossary/p/#plan-suspension","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63fe4ec1d4684cfdfc911f3c164a7e28f25568179c5eb389e66e2b0340aacb4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Plan Termination","u":"/glossary/p/#plan-termination","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9407667e0ea1d5f62cd7f11db12735770624cd9cfc3ba35a545bb74a7cd5ce1b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"plan's benefit formula","u":"/glossary/p/#pension-benefit-formula","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b617bcd3c20790a8dcda0de64801c75bba9fcb180f7227e1b4c6032e8096d60d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"plan's benefit formula","u":"/glossary/p/#plan-s-benefit-formula","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3165674c99029728390dd9fc4d7c8ab2bdf92f00dd05aa680f7ee55bd3c83f50","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Planned-unit developments","u":"/glossary/p/#planned-unit-development","x":"Used in 972-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e019872b8e2e81d769cdf20db54d1660f1fe04a04419d0db6d8ec4d227d655a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"plans","u":"/glossary/p/#plan","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e52d1be99873fc4f1dcc881f593d27a8c778d8c13d5463d975a45a1ba014bff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"point-to-point design","u":"/glossary/p/#point-to-point-design","x":"Used in 815-15","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5f3c989a750cecbb032ca3bdcec60abe3d1ad97d4cc23a1097ae17282a177a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"points","u":"/glossary/p/#points","x":"Used in 978-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67302b3761d7ed286c7e0c5b3b8e0c1ef31331697024e2a441da7f8c6b1e7518","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Policy account balance","u":"/glossary/p/#policy-account-balance","x":"Used in 325-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fb3ca0b1c1d6f69ae407fc036a6add9e66afe62cda104f5d16e162f29f4d6a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"policy credits","u":"/glossary/p/#policy-credits","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b33f0ee8b54db77c39d6d9d887e9a5335ddefe9d0e96ef9cb55b8c72b2c5253d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Pooled income funds","u":"/glossary/p/#pooled-income-fund","x":"Used in 958-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28e28b8c09f772822c538c671e6d0f10aacdee454c7e57e9d8d9a116d0ec26e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"pooling cooperatives","u":"/glossary/p/#pooling-cooperative","x":"Used in 330-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b793def9648d7f88e2f8d0207a6dc3f2535db76338b5ab5c186e2f82985d9d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"pools","u":"/glossary/p/#pools","x":"Used in 330-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6949f79cab1dccc7fd5684c31ed5585227c4fe48ae65906f2dd8515f39d088c3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Portfolio Segment","u":"/glossary/p/#portfolio-segment","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ea415c2c3f4f9f4e5bf27c3b87056160fe44a838eba360267d791962ec8552b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"postpetition liabilities","u":"/glossary/p/#postpetition-liabilities","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7b89e55fa10bf054ac36adb0225dd45e665adf441140bf706dfd9d0c077ef29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"postretirement benefit plan","u":"/glossary/p/#postretirement-benefit-plan","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5372ea365b00e5e716687e91ff5cf30d2671e9f21332e5c6b9fddd381fb3bce8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Postretirement Benefits","u":"/glossary/p/#postretirement-benefits","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b8e94101055af7298ab09a372b81b22ddbeb777f883941a7eab8d751dab2f1d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"postretirement benefits other than pensions","u":"/glossary/p/#postretirement-benefits-other-than-pensions","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be7d2e81670873ac299728773e2b82d77ec4d2b3698ff32db4eb7a1e9a3bdb40","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"postretirement health care benefits","u":"/glossary/p/#postretirement-health-care-benefits","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8883b2fd597ff7b8f48de7025d354853011b86f2cae4d340a3ede19fee9ea9b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"potential common stock","u":"/glossary/p/#potential-common-stock","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60f62bbc069400572140d3650c1626551dff52a601f4814113dba6c4e1cd6dd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Potentially Responsible Party","u":"/glossary/p/#potentially-responsible-party","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76ea1e8cfdbd88023858a30c06612e40a7603d16cea256bcc12175cefc21d731","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"preacquisition costs","u":"/glossary/p/#preacquisition-costs","x":"Used in 340-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1de2d1fb594e67d7fa1586db1a093fe562cc3344689bd4dddda092c6a8e65027","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"preferred stock","u":"/glossary/p/#preferred-stock","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77a82eb61d2f5751fc3cc1e9761765b5cfcd5988cac4fb71a36a4077d1a22d00","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Preferred Stock Subject to Mandatory Redemption Requirements or Whose Redemption is Outside the Control of the Issuer","u":"/glossary/p/#preferred-stock-subject-to-mandatory-redemption-requirements-or-whose-redemption-is-outside-the-control-of-the-issuer","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dc2191628ce59120934bc020076c865642e2346dd26e8e2432890df3cf7cea8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Preferred Stocks Which Are Not Redeemable or Are Redeemable Solely at the Option of the Issuer","u":"/glossary/p/#preferred-stocks-which-are-not-redeemable-or-are-redeemable-solely-at-the-option-of-the-issuer","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12e6f28f8f23ca6b5ce08a691b8f22d38c77f3207f60ff69c933d348d094aab2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"preliminary project stage","u":"/glossary/p/#preliminary-project-stage","x":"Used in 350-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1025aa58e24bd8c41ae2b173f3d9d2d18d0d56e11503834ae0198c5cb59da476","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"prematurity period","u":"/glossary/p/#prematurity-period","x":"Used in 350-922","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8d09fc99fa3869c6885853b174bdf0292d388e4bde347123028aeae0b5b150a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"premium","u":"/glossary/p/#premium","x":"Used in 835-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2a83fe558da5b28cd6980e40ed0fa228675283f3ce8fd44466035d351110805","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"premium tax offsets","u":"/glossary/p/#premium-tax-offsets","x":"Used in 405-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8129de2735010638b92139c48239de71aab87e48b43047a3c843cd819adb604","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"premiums written","u":"/glossary/p/#premiums-written","x":"Used in 405-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca173d68e70fa6b1c5480d036708b0c8406eb6ce0812a80122d46499ee2c6e45","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Preoperating costs","u":"/glossary/p/#preoperating-costs","x":"Used in 720-908","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34a3304ee94fcd9936dd270e78a43ae7dad69af71e9f254ab5435997159f681f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"prepaid health care services","u":"/glossary/p/#prepaid-health-care-services","x":"Used in 405-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80377d8eb62ccfad2f60f6d7b6a5bb1a2f0c618e7a91408c55c6f2ff7defeff2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"prepaid interest rate swap","u":"/glossary/p/#prepaid-interest-rate-swap","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b54a4b36d7a83a2b1258aa8dfa05d52c191908346206a1ecd92445f5f8d7811","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"prepaid reinsurance premiums","u":"/glossary/p/#prepaid-reinsurance-premiums","x":"Used in 340-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b88f5bcad0aa74b9839b735af2e2b56efa3dc4d30d83d3cc80293f8e855b401c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"prepayable","u":"/glossary/p/#prepayable","x":"Used in 815-15","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c36eedec48c8d7b3fd477f4c575df6bacfcfdb9df3c1c3f1a5a346637a89115b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"prepetition liabilities","u":"/glossary/p/#prepetition-liabilities","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f776c4a9ebbb46d05196d0d4e3f3214c52bcb1fd0175849c25991054f22bcb5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Present Value","u":"/glossary/p/#present-value","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8705683eca65a004da79f87a539df1013164675bef783e5424e905005eafb4cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Preset participation method","u":"/glossary/p/#preset-participation-method","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca8acb6786cb5291bc319b03b4ae71deac40821d9297b30c393de54f1219f9bf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"price adjustment theory","u":"/glossary/p/#price-adjustment-theory","x":"Used in 905-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fea768da2801efb6809d54e91c226412edf9a675040aa9c38f3921e73086dcf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Primary Beneficiary","u":"/glossary/p/#primary-beneficiary","x":"Used in 805-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12fb6e13a7ca486b81f2216a666c838c823e15e1536856b5e6b45cbc73656674","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Principal Market","u":"/glossary/p/#principal-market","x":"Used in 310-948","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fce9e92636c0447b1d290661b583743521c07bdadd1239f38426e8b5698c3d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"principal owners","u":"/glossary/p/#principal-owners","x":"Used in 850-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3848e2f9b4fab5be67d828e8617584628aee48c092c8c8c26f1e6b331058f1f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Principal-to-Principal Market","u":"/glossary/p/#principal-to-principal-market","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91e10d055c41137db9dfe9a1159e48ad712d6195671f859ebb332d27fae93ddd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Prior Service Cost","u":"/glossary/p/#prior-service-cost","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1f87743627e42a360daff5f2b2f6eebb58377daae6b6a95c4161feb3830dd86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"prior service costs","u":"/glossary/p/#prior-service-costs","x":"Used in 310-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:668e386e7ad551f3edfe078b63973566833c8397fb428fa7c85da71ad8067dc2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Private Company","u":"/glossary/p/#private-company","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70ff5d0310763e21751eb741a2903c7fa5bcc4dbc76fd028572342d33980c092","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"private label credit card","u":"/glossary/p/#private-label-credit-cards","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de04780de6d13d78b64cb88649794691fa8d58cdbe7994bafbd7586f9618151f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Probable","u":"/glossary/p/#probable","x":"Used in 205-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:458dd2fa807efda03d86bc57d4400347467f56fdc6b4726d61bfb0c3af50cf4d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"probable","u":"/glossary/p/#probable-reserves","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f997be4129971bc4b038a05d8673e6bc42b49b45f77f6f00c339bc385730305a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Proceeds","u":"/glossary/p/#proceeds","x":"Used in 860-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1efdc5cd00feff552a6094dada809618131cf8935ae782d8cc86a70f4b1299db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"producer","u":"/glossary/p/#producer","x":"Used in 926-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:149b8b4aced628547522b367b0946cd74e89db5218fd709a8a1c9264d3256d53","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"product design","u":"/glossary/p/#product-design","x":"Used in 985-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2ccee066a5519e4cc4862142a2a518bde8b82eb9871207d5ee3f6616bc573d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"product enhancement","u":"/glossary/p/#product-enhancement","x":"Used in 985-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3791aca3bc8916a36417e3c319629441e374d53e4d1a41785ef3115d2173cd34","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Product financing arrangements","u":"/glossary/p/#product-financing-arrangement","x":"Used in 470-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:995e9cdf4d8ef0a5eddcb652a2bde14aa95b9df217d3695e2b598621df3fa449","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"product maintenance contracts","u":"/glossary/p/#product-maintenance-contracts","x":"Used in 605-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:274462f13c557bc16a46fb4c3f60d2831349b97b84d7e4b73dd47f53402ac932","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"product masters","u":"/glossary/p/#product-master","x":"Used in 330-985","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e858f79e9047bf96d773fa5ae287a71a63c8adebedb6f9c2b421e98c7712409","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Production","u":"/glossary/p/#production","x":"Used in 235-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:380dc1f45afdaa4198a8dd2306956cb147afdda9037c08b29023326fb6b2fb91","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"production animals","u":"/glossary/p/#production-animals","x":"Used in 330-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78ffa91728af7bbb7c0ab531319649a6d1a1e1de8e0a76f85255544340990ccd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Production Costs","u":"/glossary/p/#production-costs","x":"Used in 932-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59e408b73053fd972277b31f1025b0a120bbd9806071ef93e7f439b76cc88f0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"production phase","u":"/glossary/p/#production-phase","x":"Used in 330-930","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b5e6107623430f59432daa5df844faa278c03466258383ecf391d52172346d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"productive assets","u":"/glossary/p/#productive-assets","x":"Used in 845-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5b7d15af7a4ee70abc22ed28a36c1e2929b651d6c3dcbd4bb5c5a40460ff50a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"progeny","u":"/glossary/p/#progeny","x":"Used in 360-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5def907aebd3ea770a3a9a1f10bff3f80bf3ad58441135cda148aba4c4e47718","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"program services","u":"/glossary/p/#program-services","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d13533888a3281911ee3dd6c712cb0f07ba6345ee4e6072063a36d38e36702e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Programmatic Investing","u":"/glossary/p/#programmatic-investing","x":"Used in 220-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fad7ddf88753e3341f1fe60520a0846f2862acaedb297a284370076c6a40e628","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"project","u":"/glossary/p/#project","x":"Used in 250-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36246aa44af4683b6cb1c7c7027cfe78b2be06505aa68ef141eb6961526585cf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Project Costs","u":"/glossary/p/#project-costs","x":"Used in 340-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa228283c152db0440b26b364f30e0da1c1e188353372a12ff96ce7c9145cac2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"projected benefit obligation","u":"/glossary/p/#projected-benefit-obligation","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84f60a3a7c5fb9013c7975477f6227b073a1a6ba18b834dc0d6aca8a7e950c08","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Promise to Give","u":"/glossary/p/#promise-to-give","x":"Used in 205-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43fb76181961e238ca1a9db6bc2ab19d45f07b366357f5fd612647f75f2ac5a5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"promised amenities","u":"/glossary/p/#promised-amenities","x":"Used in 310-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f66107c45d533ae3f7aebb9d7c246c71484a7f0c214ba5a128c92857887ed12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"promissory estoppel","u":"/glossary/p/#promissory-estoppel","x":"Used in 410-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c2151d021fd083c4a0a4a35427be1b5fe4367144e6ca0c8c844fdbcf0959b84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Properties","u":"/glossary/p/#properties","x":"Used in 235-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:932195bd7a16600b3f1c4f4af0f1cc379a313b49fbddcb2a029a74fa22deb47b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"property and casualty insurance entities","u":"/glossary/p/#property-and-casualty-insurance-entity","x":"Used in 405-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45dbf7ead9a272b115dfe25012aae519c5d8fa388b51aa5b7f0631d9d263cdb6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Property and liability insurance entities","u":"/glossary/p/#property-and-liability-insurance-entity","x":"Used in 944-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbf98cf2a4470fa2b7749f4b100a4dddc33c5d46658cd0410a1f92159c119115","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"proprietary transactions","u":"/glossary/p/#proprietary-transactions","x":"Used in 320-940","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32e92d71f3a283744136b2cb1ae89d35dd9b7209c446b03118c2dc33e5ff6ce8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"prospective reinsurance","u":"/glossary/p/#prospective-reinsurance","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65ef0a9c6f9c2d407f23796d485a862baff6d3308437af0f95b6f2ad4d30ee71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"protection provisions","u":"/glossary/p/#protection-provisions","x":"Used in 860-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:331453692ff65f23863d20f83c833a8ad78cfa5db03dbef23f03fd1ee38adf5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Protective Rights (VIE definition)","u":"/glossary/p/#protective-rights-vie-definition","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ed1674a2fd7adf4752dcf4e684d3c093b435f73d31bd1a43c0ef10bed140ae9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Protective Rights (Voting Interest Entity definition)","u":"/glossary/p/#protective-rights-voting-interest-entity-definition","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2eac1d2c3e05ec90dc88095899c88c49489443310d2ff1cc0c293282c4f782d3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"proved","u":"/glossary/p/#proven-reserves","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df012d3b7e37e8afbdf37f0b465616dfa6f76bac40fb90ada592d710a0841e2e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Proved Developed Oil and Gas Reserves","u":"/glossary/p/#proved-developed-oil-and-gas-reserves","x":"Used in 235-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2986acb246e8686cda0115bcd12e24fffc7f26eda8d75e6d2fa44ef3f9cc4af","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Proved Oil and Gas Reserves","u":"/glossary/p/#proved-oil-and-gas-reserves","x":"Used in 235-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0cf8ab503c0ef3d460e8319f06c992b02c30ee1c02d851e35d608e9c91bd2f27","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Proved properties","u":"/glossary/p/#proved-properties","x":"Used in 360-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a47be0420830b393d45a25c93ed6ae31fd1754a48cb5056fcda22ad58568ff0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Proved Undeveloped Oil and Gas Reserves","u":"/glossary/p/#proved-undeveloped-oil-and-gas-reserves","x":"Used in 235-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccf963a2d338c7992e3c0d63027c281b7ca276d3861428ad4de1227cbe8feafa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"providers of prepaid health care services","u":"/glossary/p/#prepaid-health-care-services-providers","x":"Used in 310-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5174355277cad7c59093e1e8e62319105bdc4e8a4c12b9e48c77bbaca41ff426","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Public Business Entity","u":"/glossary/p/#public-business-entity","x":"Used in 105-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:118a4e71fa98db7af658a10147dee199e3cab5f5c653bb73a975fd50bb48c8b7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"public debt issuance","u":"/glossary/p/#public-debt-issuance","x":"Used in 470-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9edb4c2b7f95fa75c6a3846a0e224213fe6c80bf851f8f1471f276c33d9c02a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Public Entity","u":"/glossary/p/#public-entity","x":"Used in 280-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2013072dbc3c046054f365276af12b1d006d904663e9f31b76ee5c4c37d3767c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Publicly traded companies","u":"/glossary/p/#publicly-traded-company","x":"Used in 220-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c93acebaa4207ce04d4e02ca5501364403cd7b8b6dd80d54c231d946d981835","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"publicly traded entity","u":"/glossary/p/#publicly-traded-entity-or-public-entity","x":"Used in 715-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb14e1cd53867bef02433df57523555f57291c28f2197c40415c6ef70f4d79b9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"purchased call options","u":"/glossary/p/#purchased-call-option","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a16a0707c0714a9049c69b2974a1a1f94aa071fd87e34cc3a5b26f79bdc5ab29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Purchased Financial Assets with Credit Deterioration","u":"/glossary/p/#purchased-financial-assets-with-credit-deterioration","x":"Used in 230-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65df352ac5ac8c831b6e09137cba80162c6b65067c2c6b2b581fd5853b7cff8c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"purchased seasoned loans","u":"/glossary/p/#purchased-seasoned-loans","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51244152d1b4b785c48f0047071d44884896114a83a4efad2ef9c99f99d65cda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"purchaser's incremental borrowing rate","u":"/glossary/p/#purchaser-s-incremental-borrowing-rate","x":"Used in 440-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f635b281804f6e04bd0de4ea37d7192920a8eb09e86322dfc9fada90fcb0cef1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"purchasing cooperative","u":"/glossary/p/#purchasing-cooperative","x":"Used in 905-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec62c56d66d2b73c988f0d52c1d6022348ac1574c8f698d19cde9ef7eb9e7a73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Purchasing power gain or loss","u":"/glossary/p/#purchasing-power-gain-or-loss","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b370d71fd623622df68051f484c748bb5f84ddb099d21ebd33912f446c8668a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Pushdown Accounting","u":"/glossary/p/#pushdown-accounting","x":"Used in 805-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f3cd0fe4ff46097a084d35bd63f9c1bb64a012178be9ab1d7f7981c56d1f007","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"put option","u":"/glossary/p/#put-option","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad7c6ec2367c86740367507ef665c2d24c0aa3bf888de841c9bbf8c3fc351f44","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Qualified assets","u":"/glossary/q/#qualified-assets","x":"Used in 946-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3de1fac21010a407e171f434e618f522139e992e130e740067a3d2c3deb0be2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"rabbi trust","u":"/glossary/r/#rabbi-trusts","x":"Used in 710-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93a116a20c8d8eb9338679a01251c59cb88837376e3f688e83cf32998d98a9b5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Ratchet death benefit","u":"/glossary/r/#ratchet-death-benefit","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6624402cf64f3fc416204674e916bdf4bff395b985d57a06c8667417fadcdfef","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Rate Implicit in the Lease","u":"/glossary/r/#rate-implicit-in-the-lease","x":"Used in 842-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43fff92a84809fc87123255f54517b1b7f0740b7d5a39287a0e58759ece0a05a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Reacquisition Price of Debt","u":"/glossary/r/#reacquisition-price-of-debt","x":"Used in 470-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73b5a433ff8e726349da62ff1b9356c6c7067727b7b62c87bee1a014d736be3a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Readily Convertible to Cash","u":"/glossary/r/#readily-convertible-to-cash","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4ae2342a9c67a2701e864d27d1970ab0ff6ded89f568c24a438cfbabfdd36e6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Readily Determinable Fair Value","u":"/glossary/r/#readily-determinable-fair-value","x":"Used in 320-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b02b06d76cadf70df7c215affd357ca85db7f9d0fe995ba016b44cbe7f98061c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"real estate investment trusts","u":"/glossary/r/#real-estate-investment-trust","x":"Used in 323-974","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:573713d6e97558f5b8958bb022edaee23712fbdc9680c1faf206541150da715c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"real estate venture","u":"/glossary/r/#real-estate-venture","x":"Used in 323-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1a185870178b1df19e7fc938abc5f2648adb1566c2498c77c49ac2d456f4db4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Reasonably Possible","u":"/glossary/r/#reasonably-possible","x":"Used in 275-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6f9e7d68899567716d19111cbe364119b599d77fa072b4c1fd5fc1d26d9e3ba","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Recalcitrant Potentially Responsible Party","u":"/glossary/r/#recalcitrant-potentially-responsible-party","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:198dd5eb7c5fdb00bd4c95b2b47499837eb8dff659b32f0bec12abca224f0354","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"recipient entity","u":"/glossary/r/#recipient-entity","x":"Used in 605-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f5e8e9e9c230990d742189dd602f886cc809f20d24447f33467fe8d3accfe23","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Reciprocal exchange","u":"/glossary/r/#reciprocal-exchange","x":"Used in 944-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b833a80d7d5a8c8547dad1e0de4492e8e92a3ceb256b5e112cbd72e6a970d95","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reclassification adjustments","u":"/glossary/r/#reclassification-adjustments","x":"Used in 220-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e39a941392389467d346cd6872ce291ec602b060a65f21b820300e4cde1421ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Reclassification of Net Assets","u":"/glossary/r/#reclassification-of-net-assets","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9ba4635582e8eac31dad35fde911c13636b2a0d9e28c46a585422508221ea0b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"record masters","u":"/glossary/r/#record-master","x":"Used in 340-928","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5694cb6b239f3fc6b40f4fe163294724ca322afa3093c7591843a94a406af52d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"record-share","u":"/glossary/r/#record-share-method","x":"Used in 505-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:177f0e1e76e22a070df98c12d324e98399e471c3ff3c6ff33df84315fa54c6a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Recorded Investment","u":"/glossary/r/#recorded-investment","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6db0e976c717c23c274db34deddf361b6d5f4f52bb4510c8314c6baf4fc59f5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"recourse","u":"/glossary/r/#recourse","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e9c1aac945d719195b49b53b2ec428cc2ddcbf859d3ded0021465f261e8a0c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"recoverable amount","u":"/glossary/r/#recoverable-amount","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7908065c14dbac40e18fbc41b6f11a45d918a523ada3064b751e1f217b7598c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Registration Payment Arrangement","u":"/glossary/r/#registration-payment-arrangement","x":"Used in 460-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7e0dc1b592db4d68d488b4ba483c043584cd7f840d6c6f07e5e9dfc87f96a7c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Regular-way security trades","u":"/glossary/r/#regular-way-security-trades","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43d96fef0a6ef787848af1a6312180f52386a5c143207a8705693ac05cf70722","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"regular-way trades","u":"/glossary/r/#regular-way-trades","x":"Used in 320-940","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5091f191404fa8883fdf86513b68f0c38d3c72a3b3bc9f7eaf8311b4952781eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"regulatory assets and regulatory liabilities","u":"/glossary/r/#regulatory-assets-and-regulatory-liabilities","x":"Used in 980-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7f65d113b58a39117d72a370ad3342240d5e6923c3a94793fe17d942d2c99a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reimbursement plan","u":"/glossary/r/#reimbursement-plan","x":"Used in 946-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc57989d20fe77fa31fefb0ae92d59119eb2e68c20dbf8e4b6eff31b088ad316","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Reinsurance","u":"/glossary/r/#reinsurance","x":"Used in 210-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6d8ed7761f403d63d4d1f25fe3d4eafe77c17b716b80f856fe2baf2efb32cf3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Reinsurance Recoverable","u":"/glossary/r/#reinsurance-recoverable","x":"Used in 310-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e429b2569f1e25a0adbef8e52bd97b9964ff6b837a542724211bcd73923fb96","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reinsurer","u":"/glossary/r/#reinsurer","x":"Used in 210-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c62d3d78c71793364936a25187f27d9735f0ed01813a8d1aba36c217a2124cce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"related-party","u":"/glossary/r/#related-parties","x":"Used in 210-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d84de98e07858a880c2639307342d87526181198ad9c5081eae8d1d9d643eb2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"relative fair value before construction","u":"/glossary/r/#relative-fair-value-before-construction","x":"Used in 360-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32257bf08989062564d5c1e526068a2d1af8e1d7b4d19c0e3e6cd00ac532b617","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"relative sales value method","u":"/glossary/r/#relative-sales-value-method","x":"Used in 310-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87b7989a996d39e117e4ffdae9958e3555ceec3c4f78a3c012a2381e62d2c024","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"release","u":"/glossary/r/#release","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a512362b7119389a47caad8dcef6d09a67361d5222699ee2948e7eb6c4794cd0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Reload Feature and Reload Option","u":"/glossary/r/#reload-feature-and-reload-option","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18043244eeed9a532912f1789ac3ad548c0fbbbcec0b5fe69f7ae887bb0edb8e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"remainder interest","u":"/glossary/r/#remainder-interest","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:002c52e7cf731a0afe9da772c35aa512d2b8c0e97785a53fc701af94a689edfd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Remeasurement Event","u":"/glossary/r/#remeasurement-event","x":"Used in 815-15","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ee44ab2f6f0df1fc07bca92e7dfb35ef922d5b2d2eae73e46f54a782cc92d72","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"remedial action","u":"/glossary/r/#remedial-action","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:510d57ce183b492882ff94fa27e5a0b6a02f51f329d8e26c5d467a859bfe63d1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"remedial investigation-feasibility study","u":"/glossary/r/#remedial-investigation-feasibility-study","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d65ba8fc1e9cd77d500d7987d26f5e5f588e3fdd1a6c111d8d40f700678811a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Remote","u":"/glossary/r/#remote","x":"Used in 205-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7bfb41ab2e7fd2d411a3391e639bb39abae2ee078f54b6600bce314507f8d49","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"removal actions","u":"/glossary/r/#removal-action","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1c7c8258b3bc9a4e14af9647bbf2bdf53cb41cd7106e373510911d17dbeeb6c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reorganization","u":"/glossary/r/#reorganization","x":"Used in 805-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71d8838bfba7a7202b3feec233715e7c633ad2621dcba724a3317e2d7e39ff03","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reorganization items","u":"/glossary/r/#reorganization-items","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59ff2e9e673dcbf491b28411b89fa6e925d2c6770b3fe4d9f42532411e205f5f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reorganization proceeding","u":"/glossary/r/#reorganization-proceeding","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebfd112d3fcc3a3d9167dd2a7c10b1f7e089ef836eff55a186e43772e6f59fc4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Reorganization Value","u":"/glossary/r/#reorganization-value","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00d7f5b3549ea4598dfb6830857bf70fd5b42f58b78d05c7fec2c1662181292a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"replaced contract","u":"/glossary/r/#replaced-contract","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:128c30763e5928981f8b73006f681213f52a1d9f95eaccd4c2e89dab11ad6b99","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"replacement award","u":"/glossary/r/#replacement-award","x":"Used in 718-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5270b8aa0fb9408dac70aeaa2ad3add8585aede0a6808419d7d373a4857f1763","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"replacement contract","u":"/glossary/r/#replacement-contract","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffbc86f431bc13a591dcc9a221dfbd1ba078b46dcef89968df5cbe9d5b244978","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reporting currency","u":"/glossary/r/#reporting-currency","x":"Used in 230-830","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:772841ab92f840657270c9b37137720929d5c65462f9976efc1a0847d27557b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reporting date","u":"/glossary/r/#reporting-date","x":"Used in 310-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ca55dbec4e4eb2ad9dbceb7d3fe004996acf8e169bbc1f07ec7d1736832a408","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reporting entity","u":"/glossary/r/#reporting-entity","x":"Used in 830-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eda550f1c20abf8dba9296555aadf8e94db13c27d5b3561367a9ddcd200ae231","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reporting unit","u":"/glossary/r/#reporting-unit","x":"Used in 350-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89f31346d501aaec120a590a86e02fde925a367751714eeb6dc14ea25751560a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Repurchase Agreement","u":"/glossary/r/#repurchase-agreement","x":"Used in 320-940","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efc459db0c4aac07029172243f014de2b83a237dbcf0199469c4b0afe2d107a7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Repurchase Agreement Accounted for as a Collateralized Borrowing","u":"/glossary/r/#repurchase-agreement-accounted-for-as-a-collateralized-borrowing","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20727ea2e6f1253ecb9501d05fadbeb2beab1c1229d21d3659eb80bde3364ffd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"repurchase financing","u":"/glossary/r/#repurchase-financing","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5c06614e654863d8bd942c8c56ceebd5b60a3a192f9dd4467e667bbc62b5db4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Repurchase-to-Maturity Transaction","u":"/glossary/r/#repurchase-to-maturity-transaction","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef99f92d4a83a7f5d5f530d75aef929814f624e2816cbbd6a511196b3ef4bab4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"requisite service period","u":"/glossary/r/#requisite-service-period","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83751d96c2e5411690ddaa0d03b2170f4d5a8b1b5c1945368522667bf9ae40d6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"research and development","u":"/glossary/r/#research-and-development","x":"Used in 730-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1072ea59ac91ed502570a16eee8f15d1c81c4d62c345282dcedffd2ec67a864","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Reseller","u":"/glossary/r/#reseller","x":"Used in 330-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cf7bf4077281bd5f0d2dec6b85d11c18a965dbbdee0c17b77b7a35f4421aaca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reservoir","u":"/glossary/r/#reservoir","x":"Used in 360-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19a56c5fd7238336bce141fc690fac9f37ae52c8e80a7b2abd47a70b5e314465","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reset date","u":"/glossary/r/#reset-date","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3c919a66f6dee60be831e231b21152250b0f8a98679d9a058bdef2603dff5d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"residual value","u":"/glossary/r/#residual-value","x":"Used in 350-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:367759201409f0149ab86050686e48bfb3cddcc502a823ff8a5a955a8bdf3fe1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Residual Value Guarantee","u":"/glossary/r/#residual-value-guarantee","x":"Used in 842-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d4aefbe0685a7acad5b1e5165e8e0105c95918be8978ea1afa032c8e553c18b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"restate-translate","u":"/glossary/r/#restate-translate","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01a9d1c209c10bd26db816140721e6dcca77d337523a2d1ebd19efc35a5b3773","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Restatement","u":"/glossary/r/#restatement","x":"Used in 250-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e1660d312f7557643eb00ca01eb565fb98fb47031d50e5a7d7850036ee236e8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"restricted net assets","u":"/glossary/r/#restricted-net-assets","x":"Used in 205-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00b89d577f5cc540f3028386d0aa0c787139941901fd5c18423b11ed93b1f6ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Restricted Share","u":"/glossary/r/#restricted-share","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c93de325006ac8107ae508493ab2806017ea479ec2de5b2b8db3cd8581a501cb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"restriction","u":"/glossary/r/#restriction","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9ea87d2a40939666e670a8ca614fcc6205a57703a36394cea74ca7cf260e0b3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"restructuring","u":"/glossary/r/#restructuring","x":"Used in 420-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5462160cbdb808ec5a043aab3e71d0c9eb9dcda6fe92da2b1c88fa0699e78843","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"retains","u":"/glossary/r/#retains","x":"Used in 325-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fcbe4df7550e42f95e063881293ef30e80be9a781cc5abd74194a4e57c8973b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Retired life fund","u":"/glossary/r/#retired-life-fund","x":"Used in 960-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7330a5b55dc6dc12f81d00685aec1e0a4c11c85769137c75b8ab0a83b7a9b79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"retirees","u":"/glossary/r/#retirees","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fcee4153720647165332a3ac8e34b09224348a068e897c3609e241e4bf9776b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Retirement","u":"/glossary/r/#retirement","x":"Used in 410-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e63677fdaac26c7b2be67a0b1b7a0321750f849dad6578db6c38a06e441867cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"retroactive reinsurance","u":"/glossary/r/#retroactive-reinsurance","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50d8f99050de140d73f1e1278f5176c283ce3205b414d3ca9b12017df02c0981","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"retrocession","u":"/glossary/r/#retrocession","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c02c4b3f49cd3709b569abc5bbacd7880b0f3626d23935441029443dd4cd1d4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"retrospective application","u":"/glossary/r/#retrospective-application","x":"Used in 250-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24cc4f93eaadf72dc7c0e68feb002e9f354669457d637e19ef80047dc474bbca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"retrospective interest method","u":"/glossary/r/#retrospective-interest-method","x":"Used in 320-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60caed58a9b71340f4d5bc8505ecee2343925025e5b1ef704110fc5d64367168","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"return of capital","u":"/glossary/r/#return-of-capital","x":"Used in 205-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fca5a18126ab0f889c3525a5239e526be63030fd60fced162dcb6ab8b7bfe4b6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"return of premium death benefit","u":"/glossary/r/#return-of-premium-death-benefit","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd44c3b1a4fecdc9fb55377d0abcd0bdba1203c460d4c6c5fbd0dccd978a9531","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reunderwriting","u":"/glossary/r/#reunderwriting","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f2c18fe7ff6304a244f57bf5465b35f9c4c6388fd47b1959bb9397e8c085f98","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Revenue","u":"/glossary/r/#revenue","x":"Used in 235-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f80ecd03690fe5dde96cc8b156cdea46cd9023574743403fd048b726aaa40f4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reverse acquisitions","u":"/glossary/r/#reverse-acquisition","x":"Used in 805-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ad30dbd7dbab5f4faeec20cd57417d8ca9f99b2c855f246faf249274e32771e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Reverse Repurchase Agreement Accounted for as a Collateralized Borrowing","u":"/glossary/r/#reverse-repurchase-agreement-accounted-for-as-a-collateralized-borrowing","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f295195863949944bfd19e10cb299df0d239d601e8243647c2db40684721e25d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reverse spinoff","u":"/glossary/r/#reverse-spinoff","x":"Used in 505-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f5e83749af9236c514ff0ec4331d8dbe6bd6935c13ec7df4e522391270a1367","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"reverse treasury stock method","u":"/glossary/r/#reverse-treasury-stock-method","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35d65a05c358cfa0c21901d4a359e15b45bcb88685ac7afb2b7c80c6b35b39d5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Revised Financial Statements","u":"/glossary/r/#revised-financial-statements","x":"Used in 855-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8228968ea442960592a68261567a48a677cc23e190efadf5366e2c3653e6dd64","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"revolving-period securitizations","u":"/glossary/r/#revolving-period-securitizations","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61c561e144af5cd82be743ede23ba094474fd3d590b9136f48d36c1f51d3e8b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"right of setoff","u":"/glossary/r/#right-of-setoff","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ae5915e0b55f8b7677cc93ae820d29dc1b7f2ce0172846daf818f56e5de17f3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Right-of-Use Asset","u":"/glossary/r/#right-of-use-asset","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b931d6181da30d910e9daedc737cb3e485aa2a3898871e237a07114d8b384902","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"rights issue","u":"/glossary/r/#rights-issue","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32702627a68790578d43998e34b8ff18346405f565f11cfe229ee04e21d61903","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Risk of Adverse Deviation","u":"/glossary/r/#risk-of-adverse-deviation","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83b2b40a745f049a93fdc0e1230dff4c42e56f7823067ac59897ca04e9d09a47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"risk of antiselection","u":"/glossary/r/#risk-of-antiselection","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dd2b30a633fdf96d85b32fac51bb006f4d368c558c4cb39fb7d63ec2b906017","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Risk Premium","u":"/glossary/r/#risk-premium","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:796c89372f5d3f5f2c5b963d92098e1b17416798f4f2f864a38672cefc65b460","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Roll-up death benefit","u":"/glossary/r/#roll-up-death-benefit","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56341cf99e1768bdf90587abf68e84c0603f9bb5e7bf248fe1089420ac980cda","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"rollout","u":"/glossary/r/#rollout","x":"Used in 805-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9c873d6bfeaca470f54c1985bc9a86726baf6635e6c33f56365b436bc1a7d52","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"rollup","u":"/glossary/r/#rollup","x":"Used in 805-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e64380cc15eaa24783e1b56500ebb736fc0afe9c3f2929ea191d006d9514617","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"rotable parts","u":"/glossary/r/#rotable-parts","x":"Used in 330-908","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbf5968ab7407fde812b25a4c31d92910ce2423fe29176da5e6831045f3025be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"row crop","u":"/glossary/r/#row-crops","x":"Used in 360-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9e0a403e6edb9e11838efb915c3fa97fd7bee9c1252ccd8c1abbef31afcbbce","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"royalties","u":"/glossary/r/#royalties","x":"Used in 340-928","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfe24b18a111c355a5cc61db1ef48355242f1039dfbb347d603caed53daba1db","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Sabbatical leave","u":"/glossary/s/#sabbatical-leave","x":"Used in 710-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ad6887fb0f8f30b6f43628483614df861d22945f4aaf3fc98ba87062c8bc74f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Sale-Leaseback Accounting","u":"/glossary/s/#sale-leaseback-accounting","x":"Used in 360-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f89b32df64dcdea73be4dce2800f944ed089e92138ab149b7df20ccea67708a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Saleable Hydrocarbons","u":"/glossary/s/#saleable-hydrocarbons","x":"Used in 932-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a103ef75416e72a14ec1cfaab2c9e53d73c07edbeb600d1ff940400dfde69a8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Sales Inducements","u":"/glossary/s/#sales-inducements","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55f4e2a7c6ec48ee17b1a8286461a99ecaaf879d3f43212bede731322ee6c212","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Sales-Type Lease","u":"/glossary/s/#sales-type-lease","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8bf41b4bea6baeac417042fd40800ca73a5439139c7876def2f9faf56708c63","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"salvage","u":"/glossary/s/#salvage","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce0032c168038bad8530c173454136185db7557b1a5b430817aa2218fa32361a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Sampler Program","u":"/glossary/s/#sampler-program","x":"Used in 330-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5847fdc8feec1992ebc45c5a9fe8c149d1832162510fceafaa8c85bd3560cfc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"secured claim","u":"/glossary/s/#secured-claim","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22baeebd6c4176026ef8bb4c526c9ef39855b28a63ef0dd7e8a1497cab42f3b0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate","u":"/glossary/s/#secured-overnight-financing-rate-sofr-overnight-index-swap-rate","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:964ac79b730304d9bdeec68e2593eb5d1c0cc4509fa06ff5d4a44971f08d7244","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Securities and Exchange Commission (SEC) Filer","u":"/glossary/s/#securities-and-exchange-commission-sec-filer","x":"Used in 326-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aff8dab2862083c977a30c0aaa32090bd21fcb0e7de5242ee2ef85cde3f921eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Securities and Exchange Commission Registrant","u":"/glossary/s/#securities-and-exchange-commission-registrant","x":"Used in 270-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7b36f6e20499cff7f94e6896ebcbbdb3e38d871842ab8ca270a417b1583dacc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"securities custodian","u":"/glossary/s/#securities-custodian","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eddd079d7fbe53e3cc41959abd8338951003173df5e491f011ef01df6e130d73","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Securities Industry and Financial Markets Association (SIFMA) Municipal Swap Rate","u":"/glossary/s/#securities-industry-and-financial-markets-association-sifma-municipal-swap-rate","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c669fe92a21f7286e32c9c15594fa2cbb340b27715b757ac046fb7d4dc3abd5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Securitizations","u":"/glossary/s/#securitization","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:422c51a124759f38ea05c33265959c90f2042ee0ae803f34a0ecdf470b2b7f11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Security","u":"/glossary/s/#security","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7c77fbc2aae9d349c2a847e5de55be6a692b4d00c1a6490fce9e9b01efc14f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"security interest","u":"/glossary/s/#security-interest","x":"Used in 860-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5f91998f7bdea9ad978dbdd4a1ddf3dea8dc8cb110ec527ce409c7a8e43b5eb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"seed money","u":"/glossary/s/#seed-money","x":"Used in 944-80","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86000763973499fce25908f5ac33a723f6e32b4f29b168a446c3969aa8f9cb69","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"seller","u":"/glossary/s/#seller","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71a79176844437f765dbf65f2233f379489503de3ed30a56fbd7f753c8ed77c0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"seller subsidies","u":"/glossary/s/#seller-subsidy","x":"Used in 720-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ce5886c2fd1d8db1b0877dd00765e75a921777db214643b6747d9a07b604337","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Selling Profit or Selling Loss","u":"/glossary/s/#selling-profit-or-selling-loss","x":"Used in 842-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:952962e7f96d5209e39bb1980bb18ca44bb1f2624ded4f8043547e3614277b1c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"separate account","u":"/glossary/s/#separate-account","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d0e1f08b16bb4a6941eb5460c2d21290fa0ca2bb98003f5e0cd9481f467c5c6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"separate account arrangement","u":"/glossary/s/#separate-account-arrangement","x":"Used in 944-80","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03bc5e1bdb4faed1a46fb5af04495be23ceb6aef28893aea2d78ac767a8ff13c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Separately priced contracts","u":"/glossary/s/#separately-priced-contracts","x":"Used in 605-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4c225b45dedef8a8e90c9b04896ab003f9f8e95fa30ce39ebb6109128ed99e5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Service","u":"/glossary/s/#service","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70be8ed9aa3ca69e66448989d264c1b9019bcf8219e68a254750fefd3577a010","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Service Condition","u":"/glossary/s/#service-condition","x":"Used in 606-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43d7ee50a661554fd85f4dc428b5a4aeba1c174345d4999d47ec1dbed95de2e2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"service cooperatives","u":"/glossary/s/#service-cooperative","x":"Used in 905-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:420d2ec8c1b43d263ed7ede241d52c10aecc82a7418ee1ce5326328f51fd6f8a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"service corporations","u":"/glossary/s/#service-corporation","x":"Used in 323-974","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64ab12490e7144d256583edfd3fab511166523f93512617575cfe8c779dd3256","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Service Cost (Component of Net Periodic Pension Cost)","u":"/glossary/s/#service-cost-component-of-net-periodic-pension-cost","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6888f9be118cb7356b63fbb28281a5bf8d0477920c6bc94af96cebf59f27e62b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Service Cost (Component of Net Periodic Postretirement Benefit Cost)","u":"/glossary/s/#service-cost-component-of-net-periodic-postretirement-benefit-cost","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f13606f4ea0014a53453d4dc3f292c62aca823f2d353d1af9558344a3fb9947","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Service Inception Date","u":"/glossary/s/#service-inception-date","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9718ac1b1d1e06416af8aba783d30461c4859384d86b32ca466cb085f33ba9ec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"service wells","u":"/glossary/s/#service-well","x":"Used in 360-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38fd77ed4572f0f8338d52e27d65c8a7588a7d6d01e3b4c9dd72d1b2ee3f4025","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Servicing Assets","u":"/glossary/s/#servicing-assets","x":"Used in 860-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d89375a2b9e30820a7f30b8a861c7af46df0be2d56ad5e9049d839eb8ed8778e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"servicing liabilities","u":"/glossary/s/#servicing-liabilities","x":"Used in 860-50","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f38a70e112dc7c8a1c10efb2b9511fa49e4a9f943364b5b1c810a00af5084a80","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"set for production","u":"/glossary/s/#set-for-production","x":"Used in 926-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7b4f03c89527236e3382f7e67a9058853c62cb9e0306c4929a59e45b28cc9bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Set-off Right","u":"/glossary/s/#set-off-right","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:116f5e1e0cf4182cea8cbc6af759acfc41e3a2f4cc945ee318d738efb1b77e57","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"settlement","u":"/glossary/s/#settlement-of-a-pension-or-postretirement-benefit-obligation","x":"Used in 205-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc758baa95ac069d88ffe44158cbd0ecfcc2d594396e8a5615174b8ac3b0685f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"settlement","u":"/glossary/s/#settlement-of-an-award","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5bb06da54326af443a4bec2d331ba38327abe12933b6df28195c0f28ba04e8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"settlement period","u":"/glossary/s/#settlement-period","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9ab3db369b958dfa11c0a66214a4da21e05697917c2bf5a152b70d8b0d4949c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"severe impact","u":"/glossary/s/#severe-impact","x":"Used in 275-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4585d75ca7fc480172a67065d617bca6b352c515cdf563b3621f3672d62b919","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Share Option","u":"/glossary/s/#share-option","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:885b8b3a62b0b2836261c402f5b29dc4cd9d4e153493821eea84ef8a82b5e969","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"share unit","u":"/glossary/s/#share-unit","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5339d79b909cd569041c254ccc85495f5c6d861e6f3025583c2b66be6165f347","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Share-Based Payment Arrangements","u":"/glossary/s/#share-based-payment-arrangements","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29f3a87c52559d5769cd19f9fcde5f061626219fbe92ba316d2753dab88c4ca1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"share-based payment transactions","u":"/glossary/s/#share-based-payment-transactions","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f0bb02bfe20eb03dff694f5ffe303d5cd7d7d0863a2dbe4e803e4952416aa6b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"shares","u":"/glossary/s/#shares","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:494025c5784d8d51e365e2d748c818ead3935bd529dcff1462705aba17c27e39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"short-term inducement","u":"/glossary/s/#short-term-inducement","x":"Used in 718-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12ee9983da042fb8789e11e1867b985510fa1af8693d2683eda01be83fdc8954","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Short-Term Lease","u":"/glossary/s/#short-term-lease","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5acf13031df0977d6485c1459ae0d6b65314d9c632c94343f4b3fe6f443ef94e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Short-term obligations","u":"/glossary/s/#short-term-obligations","x":"Used in 210-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b76ed16ba2ac6d0f81a028b1be3e32a23d53ebf2180455ff96f2ff0309bc34fc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"significant","u":"/glossary/s/#significant-changes","x":"Used in 405-926","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebdd7894d9c2e59765c9ce8da444127c3d7d9ead7650e2bd7d4d276ca3a7a657","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Significant Activities","u":"/glossary/s/#significant-oil-and-gas-producing-activities","x":"Used in 235-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c1b4184797353e438c000afee60c9cb94e72d5d697d189af2b4977576a5d049","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Significant Changes to a Film","u":"/glossary/s/#significant-changes-to-a-film","x":"Used in 405-926","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23dab8aa86cc1c2eff79daf5ab3e71e3b144555835208e499b44ff4da225fc25","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"significant geographic area","u":"/glossary/s/#significant-geographic-area","x":"Used in 235-942","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:802c2649e14b44fc8fb3b6fca23aad3619caabf7c2f6a93f6479ac4dd7fd0e5a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"significant influence","u":"/glossary/s/#significant-influence","x":"Used in 323-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a82ab863872a636d280f68dc27fc00ef5688f58c1ea501c60ffd8c4dd14249a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"simultaneous-equations","u":"/glossary/s/#simultaneous-equations-method","x":"Used in 505-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfc258422aa31781c0d18fd5193e7023a6392d01e8724ab32a2fade8fa6b039c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"single premium deferred annuity","u":"/glossary/s/#single-premium-deferred-annuity","x":"Used in 944-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f78799114d37d0a192787cfa256d2fcdf67e2d354a22826d94e5934bfa2ac77e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Single-Employer Plan","u":"/glossary/s/#single-employer-plan","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c98008864bf3c20ce56f48e87849b2036b1d21a34ec2c953ff854d9745a3f4a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Slot Machine","u":"/glossary/s/#slot-machine","x":"Used in 405-924","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1052afc8c74f9e12ef86e532638278c9a24398ea6c7229a1f2fee402d458a71","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"soft-dollar arrangements","u":"/glossary/s/#soft-dollar-arrangements","x":"Used in 940-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a4392fe8f99a2caf97667440b80f9e39b824087e26da9c1bd2155d5922f4c4c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"spare parts","u":"/glossary/s/#spare-parts","x":"Used in 330-908","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:322ae0b1f24565814c173798a12986a5e62fb73954e141287f82170ded027ff8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"special termination benefits","u":"/glossary/s/#special-termination-benefits","x":"Used in 712-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a13f2aab53b3a90f9f49ec639cb839a439b76019a64e478d04d68d5e05b6864b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"special-purpose entity","u":"/glossary/s/#time-sharing-special-purpose-entity","x":"Used in 330-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bee23587cb534c8ab1f7ea7ced75cc449e865ae3117546fa7b761ad2af5d2d65","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"specialized skills","u":"/glossary/s/#specialized-skills","x":"Used in 605-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d81050ee33f39eed58d31609e965c3386695c86f962180c9e0291224bd44c4d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Spending Rate","u":"/glossary/s/#spending-rate","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8800a0c52c942ee4d59f742cfe99cf7350550e65d50732ebe3bd750df18e638","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"spinoff","u":"/glossary/s/#spinoff","x":"Used in 505-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3762d01fe381d3840247d12c3071eb89550750c7269bb2edc9c6713a88be110e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Split-Interest Agreement","u":"/glossary/s/#split-interest-agreement","x":"Used in 220-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:356bcbcb3004d2b2998225483d9bc6641434904ac04e1cc668e020dfac64c212","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"split-off","u":"/glossary/s/#split-off","x":"Used in 845-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fe083664b72be0b325801c90a0cd0878fa390871cc335021cfe43207b7405d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Sponsor","u":"/glossary/s/#sponsor","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:064de76a439cfe98f337b050a717a8ce105de43493576af7b31a318b2e11fecf","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Spot Rate","u":"/glossary/s/#spot-rate","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:627e9e51bfa47fca39430604dfa7eee81b662b851844363bdbbb31930dbdd4ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"springing lock-box arrangement","u":"/glossary/s/#springing-lock-box-arrangement","x":"Used in 470-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5e6731af76afe74b260cf06a2cc0c73cd563404cbdf3755269ecbc6a68869a2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Standalone Price","u":"/glossary/s/#standalone-price","x":"Used in 350-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:838bbe16676aa80d4665478d6225b4bc2b3c46bab4a47a14376069d04481b686","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Standalone Selling Price","u":"/glossary/s/#standalone-selling-price","x":"Used in 606-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e070b90b95a2957c590880ed271caf9a661ee7d5b3648d2b3c0429716e04c363","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Standard Antidilution Provisions","u":"/glossary/s/#standard-antidilution-provisions","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:261f74cd4dddca16931ab50ef67c4159df63f20e27b438b9a6dfa152305a689e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Standard Representations and Warranties","u":"/glossary/s/#standard-representations-and-warranties","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa38472e7b19e4fde4d0944433283c041a427f4fa874c92747247cb5e509eab5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Standby letters of credit","u":"/glossary/s/#standby-letter-of-credit","x":"Used in 310-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:381bcd4e3eb61c7c2f3a9d807af2b57e6197e81f58c5b810fad81e3f87fbd1a4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"standstill agreement","u":"/glossary/s/#standstill-agreement","x":"Used in 323-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a64e94c987eb6488be272b2ae8a607cd287ddd6b77e4a6e7a6cec86b66328414","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"start-up activities","u":"/glossary/s/#start-up-activities","x":"Used in 720-15","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46a758d34c99bd53cabbc309bc4e704d8cb69c9e997bed216b725302660dd75a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Statement of Changes in Net Assets in Liquidation","u":"/glossary/s/#statement-of-changes-in-net-assets-in-liquidation","x":"Used in 205-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce9571f3bfaaebeafe9811b6d90306eb2862cf2c4827e04a6e42e58c1d672dec","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Statement of Net Assets in Liquidation","u":"/glossary/s/#statement-of-net-assets-in-liquidation","x":"Used in 205-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a381a14959a5881d628d387fe22c4506d9f7209626970bb69ded95a9d7d65ba5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"statutory accounting practices","u":"/glossary/s/#statutory-accounting-practices","x":"Used in 505-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e834338a0a8e5a11e0c53eb70d77f2d5132dff489cdd00400365a7d09eca151","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"step bonds","u":"/glossary/s/#step-bonds","x":"Used in 320-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2367c3266cbe8dfcb883f28bd2370b29e39f47bff1e317196ed2055d4030f12","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Stipulation","u":"/glossary/s/#stipulation","x":"Used in 220-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34ea6af5126e825de735b4f070e9e397cf8d3956a63ff847e371ed2549ec65be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"stock appreciation right","u":"/glossary/s/#stock-appreciation-right","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83ef1285c9e5a7472ac492d0fe2f26b1815fac24c0671fddc6421861660cad89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"stock dividend","u":"/glossary/s/#stock-dividend","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:068b9463c34240f817cfcb2eb5ba74118413d902e3af5256b61fb771da9424ff","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"stock split","u":"/glossary/s/#stock-split","x":"Used in 505-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89e908f933a711d2f42a64945b919288582bbe3147c5cdcb31a57273fbacb677","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"stop-loss arrangements","u":"/glossary/s/#stop-loss-arrangement","x":"Used in 965-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbf330f1c17d8844967053b35f458480ab2cf2bdcde39310ff12369efb7d386b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"stop-loss insurance","u":"/glossary/s/#stop-loss-insurance","x":"Used in 310-954","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:941f52e30e0bce6436eea15ad403e5cc3ab0cb3ab3bbc657d13fb5e61acd058a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Stratigraphic Test Well","u":"/glossary/s/#stratigraphic-test-well","x":"Used in 360-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0ead4345bd5c1ab5675cdde5138da6acf74a3cb9162e0b551c868072d14b996","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"strict liability","u":"/glossary/s/#strict-liability","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6ee444f81e449c043385ba7d21e397aa802c26995e70bff764acfd7c1573a0a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"stripping costs","u":"/glossary/s/#stripping-costs","x":"Used in 330-930","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:192b0c9bd2da96bd8e80c72e6ed9bdf1a51164c1443919b5c5af4025d8ca0c4b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"structured note","u":"/glossary/s/#structured-note","x":"Used in 320-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e143d5076ab36df04a05969e311c2c4f209d278de47b7e1e75921f9acb62f42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"stub period","u":"/glossary/s/#stub-period","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f52146404890022a89ed56ac1a6b7c58524786c5e640dff081908184015ddefc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"stub rate","u":"/glossary/s/#stub-rate","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b473c95326e847b77d8e0421511f079dae08b72f998dd5dfe9cf6737e8b7759","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"subcontractor claims","u":"/glossary/s/#subcontractor-claims","x":"Used in 450-912","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60cacc8d92560b920b9951e4e0f0c932881c096ddf7d46d0b598c267d7e53960","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"subjective acceleration clause","u":"/glossary/s/#subjective-acceleration-clause","x":"Used in 470-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cb53a4bb7cb52931f3850d0c052583895f3d851295b561d8ad6cd049e20e651","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Sublease","u":"/glossary/s/#sublease","x":"Used in 805-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e16cce3703a3f1bdd1d6389318995bce8ed205ab430b178743b122466ff8e83d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"subordinated financial support","u":"/glossary/s/#subordinated-financial-support","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5e1a0b7060fcecd43dd6fe1cc691a28576f2de45168e1e6a6350e4e4e632de4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"subrogation","u":"/glossary/s/#subrogation","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f11937d5d236598d2661465b198edd2b1e963702de66c410f65853d9efde2109","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"subscriber-related costs","u":"/glossary/s/#subscriber-related-costs","x":"Used in 720-922","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:769d50d09e70729ff0edb0e91ddc46a71254fd5bcce9cab3d2c2589b5c3a7816","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"subscription-form demutualization","u":"/glossary/s/#subscription-form-demutualization","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13960a1fd4bdb0bf1608a2f0c2140e205aff7ede04ce7f6396d2b1e0957ba390","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"subsequent events","u":"/glossary/s/#subsequent-events","x":"Used in 855-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b24dd2e911aba26e750f588994c3b80ad8d20801aa9e3f3ea43abd6fd57759bb","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"subsidiary","u":"/glossary/s/#subsidiary","x":"Used in 220-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75688fcfb58c470b57645cd0c24738f37040c08f2b89377bd64818bd58b4d373","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Substantial Doubt about an Entity's Ability to Continue as a Going Concern","u":"/glossary/s/#substantial-doubt-about-an-entity-s-ability-to-continue-as-a-going-concern","x":"Used in 205-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c79a4073ee0b1c44892ab53a9dc95a2655689375720af8ca12ba9a98716332c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Substantive conversion feature","u":"/glossary/s/#substantive-conversion-feature","x":"Used in 470-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0dbc66383c9e212b68c710a4536bd62f5adfbb29cf6a2df396667f560c2dba3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"substantive plan","u":"/glossary/s/#substantive-plan","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07ddef6ee419c84e07f8ded015ee014d0fb4c7f9194fa2cbcbcf43db472daec0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"supplemental actuarial value","u":"/glossary/s/#supplemental-actuarial-value","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79a8179d27da02407c1db472d40f21dced75712964bb1c1e08e63466c984d72d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Supply","u":"/glossary/s/#supply-cooperative","x":"Used in 905-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f564787c70d1fcbe6b90cd06010059996ad45262ec2597253642f246a163d5d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"support equipment and facilities","u":"/glossary/s/#support-equipment-and-facilities","x":"Used in 235-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6860e57d021a93a68118f2c8dd644b1af9704772c6089739402a02d90f20d3d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"supporting activities","u":"/glossary/s/#supporting-activities","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f129200486903d716ba834818994fe0ef37fb81a3bb47ffc4924d43730864069","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"surplus notes","u":"/glossary/s/#surplus-notes","x":"Used in 470-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3278cf9cb018a8c7e5bd7a4f7c82d789162c33564c6e4fee57a7bbcf9cfd5df2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"surrender charge","u":"/glossary/s/#surrender-charge","x":"Used in 325-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6580039b8a86c4d38900ab79eaf79bc035b9631acfc8f9c88dfaa57750e2e8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"surrender charges","u":"/glossary/s/#surrender-charges","x":"Used in 815-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6dc584f51daed53cf4a9c8278e2ae3d4d2b81518279ba2cee9c8523b0540817","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"suspense shares","u":"/glossary/s/#suspense-shares","x":"Used in 718-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a84b39f60f1d050c460ab66270adfaf4ef449ea982af55ee0a47f2b9ca4d07b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"syndication activities","u":"/glossary/s/#syndication-activities","x":"Used in 323-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d60262e85f2bc1fb93ccf27384fb85801c1c80e6281a73651ab7763366dbb5c7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Synthetic instrument accounting","u":"/glossary/s/#synthetic-instrument-accounting","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b90e6a678725d1d24fd1125f5a3cd15b8bcee660485246cd7dea2b00e01edba0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Systematic Risk","u":"/glossary/s/#systematic-risk","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30ceb08ef9b694d2fe535fd29f4a8a46321cf87aae12f33c3c3906863ab222be","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"tail coverage","u":"/glossary/t/#tail-coverage","x":"Used in 720-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78f62f93aa81092a190bb23d4ef01406e7f23a733c6c80f5a7c65928aec12f2c","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"take-or-pay","u":"/glossary/t/#take-or-pay-contract","x":"Used in 440-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:895e703a6bb429fe2a727113f70432cd89e4bdcaacbf54da713d7e9beb16e66b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"tandem award","u":"/glossary/t/#tandem-award","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:690b4b41255f17d6a7cb4887bcc1310b6e6695ac9a2cefac18d656a728a0556d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"tax (or benefit)","u":"/glossary/t/#tax-or-benefit","x":"Used in 270-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1bc945bfd2f597a11c8edd6325a3956c4e7f405542fbecc04acf63eae2fa023","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"tax consequences","u":"/glossary/t/#tax-consequences","x":"Used in 270-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0685e6cf1936755b73ce2ff2eba163eb358bbd77bfa3dfa331d17cd88bc9c1cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"tax position","u":"/glossary/t/#tax-position","x":"Used in 270-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99253529d620da045900427b399a8c27ac702dbe4700d19b08c04022d809b3a6","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"tax-planning strategy","u":"/glossary/t/#tax-planning-strategy","x":"Used in 740-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da8e01b9163a66d9ff2c74a1dd20f11272cfe82a05f0c6ba5b538e849016f120","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"taxable","u":"/glossary/t/#taxable-temporary-difference","x":"Used in 740-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07c58f601ad15bfcfec321a71745362d5ceecd43100df05bae20c53d707f9450","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"taxable income","u":"/glossary/t/#taxable-income","x":"Used in 270-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7162a1e5dcdcf26241056662359952cd70c9281148557b2bd60d01e39e487e1e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Temporary Difference","u":"/glossary/t/#temporary-difference","x":"Used in 718-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:709e488ff6fd7efe6794b3b00000e4e1756cae1e4ac6133713d1571ed09fa5dd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"tentative minimum tax","u":"/glossary/t/#tentative-minimum-tax","x":"Used in 740-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7306c67c0fca4a9862eaf50e0c61148f019897bd21d0ded28d0300abe6db9ce8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"term endowment","u":"/glossary/t/#term-endowment","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d35f3c2a6806122c9a0299374f2edd5c271e141451f6a609ae0f36f53e2bbe29","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Term life insurance","u":"/glossary/t/#term-life-insurance","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3da4c67d35cf850732467e62a8505badd91ccaf31862680b1425b8c7fb4fa11","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"terminal dividends","u":"/glossary/t/#terminal-dividends","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b342a78655c466cc29467615f5ffc0db3aa2dbc8aa65f5bb69851f815728f86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"terminal value","u":"/glossary/t/#terminal-value","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:317a8d66fc4976cb1390a45dd73edae9e7574b1c78a699c78b22426f8c739af8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"terminating plans","u":"/glossary/t/#terminating-plan","x":"Used in 960-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b12db57a0a9598a2decdfea69872b4dd02ba320b2027710ff056afcfe737f4b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Termination","u":"/glossary/t/#termination","x":"Used in 805-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7094e3f5c1d0645996a75e54776955a09484d2a636a5d27acfbe5e31734cc50b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Termination Benefits","u":"/glossary/t/#termination-benefits","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e76d8c18badd350be29690286fc5003abe53d4438cf38d63842c6a07c41d04b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"termination indemnities","u":"/glossary/t/#termination-indemnities","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f62b9cb57aba392519c23eb8ea6f8deed24f54c25e34431ed71fca0b0b686c1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"termination rates","u":"/glossary/t/#termination-rate","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c0e506e3771de47091279cd970a9ff6471af5d3a0218e89f16c60bf8888b54e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"terms of a share-based payment award","u":"/glossary/t/#terms-of-a-share-based-payment-award","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40fe1750834d1deab22081813257b3c72de444cbe990045b6c38ca814af9f2ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"territory","u":"/glossary/t/#territory","x":"Used in 926-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5abf1e8979b1194d3a955403d15cccdfd41baf2867b4c6c3b3d70b587813a8ae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"testing","u":"/glossary/t/#testing","x":"Used in 985-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ead6434fd09a3dbec1bad0a531b1ab9b99996e81f3cb956a64620d1057387161","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"theoretical investment","u":"/glossary/t/#theoretical-investment","x":"Used in 205-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab18062b61bda6df8220623c1d2c9f60afb7c8a470a40d5ac01b0b02348d8d8b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"throughput contracts","u":"/glossary/t/#throughput-contract","x":"Used in 440-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82120ae50ac89e343da6f89a3dfbedca8839c78a386ce4cba58ff8ffc4491c8d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"time of issuance","u":"/glossary/t/#time-of-issuance","x":"Used in 470-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8b61bc4ad4bcd24bb62b8006fa1b667e164779c42ba7cb2e9c46862faf542f5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"time of the restructuring","u":"/glossary/t/#time-of-restructuring","x":"Used in 310-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c7b5f6949b89d3622abc1eb09cf6abb89c0498c370ff2bc3986444c3a8db0f9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"time value","u":"/glossary/t/#time-value","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:869d5afd1f21cbb7da6e6d10ca1bad27518000a7e5767cd3fc79bd7167f2352b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"time value of an option","u":"/glossary/t/#time-value-of-an-option","x":"Used in 815-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:575f94eb70f6d00142c16c059fbfda9520b1a2bc048c5074983a1f14f778ed21","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"time-share","u":"/glossary/t/#time-share","x":"Used in 250-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f82bee8a501ed0e83c4cbf09e770cac31aba4f9808a6d9703ff99d784a39cc78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Time-Sharing","u":"/glossary/t/#time-sharing","x":"Used in 230-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98145f8f87ea19c5e12efe57b0fe246ed9e923d5bcb3fde3b9c6bd16145b9316","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"time-sharing interests","u":"/glossary/t/#time-sharing-interest","x":"Used in 330-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:983de4959253d3b1f007ec8d8eb9c536d9525e48420c0cc83a850aeaaec7ef8f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"timing risk","u":"/glossary/t/#timing-risk","x":"Used in 340-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5279fd919886d01cefe2e22f0b38a2310a69fd2b0ff7a126ca8fd837223cb4bd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Title insurance entities","u":"/glossary/t/#title-insurance-entity","x":"Used in 944-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbab58f93e5ba9f3de96e8b1b317bc24729b7c81c5cdefe0b0b859a6789ab6a9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"title plant","u":"/glossary/t/#title-plant","x":"Used in 350-950","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35cb377f4d7a94a2373406654d29071a6c0a37489dd40678f34d7ee9ed9d340f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"top-off","u":"/glossary/t/#top-off-provision","x":"Used in 815-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8d7379e9ff872f09056f9807d2549ffb067ba071d86fbd2f3885df9b980e196","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"top-up shares","u":"/glossary/t/#top-up-shares","x":"Used in 718-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:801cbc23a4212b4fa9816e3abfb9600d4c0b399be39970451a2b746e2b9b70aa","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Total Return","u":"/glossary/t/#total-return","x":"Used in 220-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66f9118ccbb0d3ea62d5e514714907c1c65777609bab75c941e62df8b6fc4001","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"trading","u":"/glossary/t/#trading","x":"Used in 320-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55c8dd8797c47b5484161202a7d99dae42c2d1460857c99fc2d0680557e0458d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"trading purposes","u":"/glossary/t/#trading-purposes","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c60979faf9448ca61548c6f2dab457bcf44de227decba40bbf9e337e0571d20","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Trading securities","u":"/glossary/t/#trading-securities","x":"Used in 320-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26009981766f6ac4b6dea0e45542f1f847fd593d11233ea929e29591e57114f7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"traditional 12b-1 plan","u":"/glossary/t/#traditional-12b-1-plan","x":"Used in 946-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fae12410ecd1ae3bd4e8319bbc410a207c9279ad1ccc66a75723bd7ee3950ff2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"traditional variable annuity","u":"/glossary/t/#traditional-variable-annuity","x":"Used in 815-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b97a91d22ceb92253393556de3b4db82b95a83de2afbf253476aa72f629de39f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Transaction","u":"/glossary/t/#transaction","x":"Used in 815-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33b73511f02c64408e3b241b43e15095be73280ee80d3349e06d6cff86f33bb7","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Transaction Costs","u":"/glossary/t/#transaction-costs","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a4f3355156dfa3cad2997d3a75e33276be31b8dc6157356fd0e6adc5b3a0a7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"transaction date","u":"/glossary/t/#transaction-date","x":"Used in 830-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41057f88e1d5fb75a7387fe2e7b8332de9e2e697f3593f314db6c011f8708ff9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Transaction Gain or Loss","u":"/glossary/t/#transaction-gain-or-loss","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88566b102a0094ef1b9c56b0046da95cf72f2558dd9111db328ace087d501475","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"transaction price","u":"/glossary/t/#transaction-price","x":"Used in 270-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01f44c53fc5c6df138a5d023e2e88ba775f4e8be9029fb8bae76298193ef6b1a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Transfer","u":"/glossary/t/#transfer","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46acf7a9fd2c6abef65842cd481ff22f881e1c9fd9e3e7316a8d55e105452bdc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Transferee","u":"/glossary/t/#transferee","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:039206509840e3b1e46a60300ffeffd53362c410d33947caefb4e45f30c7fd7a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Transferor","u":"/glossary/t/#transferor","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dace2b3f0c1d16235489ec75865df17d813c00927790818307c5f246388e7c86","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Transferred Financial Assets","u":"/glossary/t/#transferred-financial-assets","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2562802f11e26a8abfb816fee2ba0da23abe14a14ca0ab973aa838181f78e2a8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"transition asset","u":"/glossary/t/#transition-asset","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebcc797e0fb3d9900c110310a43196b536a5e410339c94873273eeafadee9ea8","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"transition obligation","u":"/glossary/t/#transition-obligation","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f2697dd68d2437562a2b632299f1260578069a7238eac38acf19024aa9348da","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"translate-restate","u":"/glossary/t/#translate-restate","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fba1760ed5a68769efb8652fc1f4f5cdfc34f8670d2716b8172da9e084f63414","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"translation","u":"/glossary/t/#translation","x":"Used in 230-830","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11a946fb4e4f42f69aa5574e3c96618305c621c82ff2facc5d291d2819a7d58f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"translation adjustment","u":"/glossary/t/#translation-adjustments","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7689ef67d59167403ca073330de66f4337afa60ecac112fd2cece75ede6b7433","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Transportation Costs","u":"/glossary/t/#transportation-costs","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ec623f57cd8f6b7b6fe641c239e98ed93e4164a187dbecb35718edcca9255ca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"treasury stock method","u":"/glossary/t/#treasury-stock-method","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50ab5da7a3f9a6465bcb4c3328ad5daab2ee04b45043c5c4af49a3940fff88ad","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Troubled Debt Restructuring","u":"/glossary/t/#troubled-debt-restructuring","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b4fa4910c755005fe28bcacbf5e40bad50a50eca7c32334884bad99118d3b1f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"trustee","u":"/glossary/t/#trustee","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5284a9f2f3fb791846515428758130aa46d6bbe53f24212ce779c925eb8b4a68","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"turnover","u":"/glossary/t/#turnover","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcf5f64daef86b7968996aee45febee479ab8b0a1ce3b9305d2ed4387262fef5","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"two-tier annuity","u":"/glossary/t/#two-tier-annuity","x":"Used in 944-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31366983de91637abf674b6d82ca73f62d5554102c7625bbe105471515f1eeca","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Unallocated Contract","u":"/glossary/u/#unallocated-contract","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f518cd57ad5a36c74f6de6b86726465b339f457dcb84e51afe62331dc051174","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"uncollectibility","u":"/glossary/u/#uncollectibility","x":"Used in 310-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be27701d0779070725e75fa0d8273b195f2f5d81a41c6b5d17771af62f196e22","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Uncommitted loans","u":"/glossary/u/#uncommitted-loans","x":"Used in 310-948","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:246d69f1cd47a5469e534d070b6f24eec72920426743d0977a80c8328a10ac39","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Uncompleted wells, equipment, and facilities","u":"/glossary/u/#uncompleted-wells-equipment-and-facilities","x":"Used in 360-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6dedeb77820aa9f9fb46d9f81ce1a77f96c999ad4899e43baff956a74937e582","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"unconditional promises to give","u":"/glossary/u/#unconditional-promise-to-give","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c055b86bce53cfbbf9405eb35b1ae47e454c2180a7a32f6ab64471e159b6754","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"unconditional purchase obligations","u":"/glossary/u/#unconditional-purchase-obligation","x":"Used in 440-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c27de742826c0d45aafa3db37478fcda053ab76dd1c528a229bbeec07bb07f42","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"underlying","u":"/glossary/u/#underlying","x":"Used in 210-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfa9f596a5d2b99dfed624bb9275ad1e0892fca51b67bb2dbb56a4c6077212cc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Underlying Asset","u":"/glossary/u/#underlying-asset","x":"Used in 210-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f4f55e5b50b41c6069cb8465680fadcc0da990d4146c9afe53f9fd9290e3dbd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Undersecured claim","u":"/glossary/u/#undersecured-claim","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9a542784ba4adffa019933b8c89ff9b36c5ac90e2b4e12569084a54a6f9c6b2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Underwater Endowment Fund","u":"/glossary/u/#underwater-endowment-fund","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54eaf343e3571b7b9bd2e4112b65533a4e71cf694c614e58492e544e7b20386a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Underwriting Risk","u":"/glossary/u/#underwriting-risk","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef0fa949ff8555c88b51d233bf84be616c2875c15016e15cb36bf69ce298d09e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Undeveloped Oil and Gas Reserves","u":"/glossary/u/#undeveloped-oil-and-gas-reserves","x":"Used in 932-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fb6baf5c06be76b535d6de2cd8741e15d1d7e80d7c47125b836a02668d8f09e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"undivided interest","u":"/glossary/u/#undivided-interest","x":"Used in 323-970","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4fb37182c71b789e99389ff798b2dd47eb62587f49131dc41797066d4473642","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"unfunded accumulated postretirement benefit obligation","u":"/glossary/u/#unfunded-accumulated-postretirement-benefit-obligation","x":"Used in 715-60","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:550eaa57220f65895f6266e4822f0eff4cc6a13e1b1e0155827e8d360e096d7b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"unfunded projected benefit obligation","u":"/glossary/u/#unfunded-projected-benefit-obligation","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21c8e22897500f1d71f51c17b861fa68748a75046d192bb01356e9f2086d6248","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Unguaranteed Residual Asset","u":"/glossary/u/#unguaranteed-residual-asset","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9222ea069e4ff680b3c8310cdd221a9dfe6e8e5afbfd5fa99a8abfd52ed9ed35","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"unguaranteed residual value","u":"/glossary/u/#unguaranteed-residual-value","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:487cb71f823ebacff51fafbdcf94b06e89396c0b209902a64520d09f7c88a653","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"unilateral ability","u":"/glossary/u/#unilateral-ability","x":"Used in 860-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cdf3101d7c2b7dfa24dab7ddbdbc95eb9383135bff32a345e384b09bc8af5df","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"unilateral administrative order","u":"/glossary/u/#unilateral-administrative-order","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48f1fa6a693e4178701d23d6be0280e9f33df303098e695c69a3ba3863eb520d","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Unit of Account","u":"/glossary/u/#unit-of-account","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33470c90f3f984bdd5e5f7f3eab32c294a56c2f8ab5183bd0efe2f586300d966","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"unitized","u":"/glossary/u/#unitized","x":"Used in 205-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4dfd1165aa366b7588ad9c31b613189bd41053264196ffa7d6d987cac5d994e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"units-of-revenue method","u":"/glossary/u/#units-of-revenue-method","x":"Used in 470-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd7a3c16c7adb1b50c26eb87c5914d8d84c6eb3b22565f7128cf2881564f5b84","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Unknown Potentially Responsible Party","u":"/glossary/u/#unknown-potentially-responsible-party","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d614d770ee486a74410f384b875a7a9c634a3f61e0c74c40073219da36647fd9","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Unobservable Inputs","u":"/glossary/u/#unobservable-inputs","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2390c78003cad7f3b8a65c0ab13ac79ed1678b283801f992d3bc784ad899097b","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"unproved properties","u":"/glossary/u/#unproved-properties","x":"Used in 235-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e994616ea6c80bec002bf845ad280e39ffa7700d01b093922851b06274f2d2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Unproven Potentially Responsible Party","u":"/glossary/u/#unproven-potentially-responsible-party","x":"Used in 410-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f292ff2b3ce7bd271dc3ef59f3b1c21d7039383b0e5485fd8bea6aef2c645eb1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"unrecognized tax benefit","u":"/glossary/u/#unrecognized-tax-benefit","x":"Used in 270-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9904d34668d4368708172ff3ee3ff68f76814fdef4a829cb635fe884b761e89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"unsecured claim","u":"/glossary/u/#unsecured-claim","x":"Used in 852-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0a12b5cd7b6ec9cdc09752701f6334cc9b5043607abfbb89a5c74f70add9fab","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Unsystematic Risk","u":"/glossary/u/#unsystematic-risk","x":"Used in 820-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61fc50a1c36efd48440a184c475ba19ac1e3e33bc64d5fe020b2e1b0a583ba4a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Unusual Nature","u":"/glossary/u/#unusual-nature","x":"Used in 220-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22c752074e42ffabec2fa342afa3897f9379e37b71fa66e38cfef60194916bfc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"upgrade","u":"/glossary/u/#upgrade","x":"Used in 330-978","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c582916593762dedcd89025e71f61cd43ff84258f24164005c9a723f999ca89","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"UPMIFA","u":"/glossary/u/#upmifa","x":"Used in 205-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e8f626ea199b8af56f83e739452c0b1897fdc886372b8fa263f1b601dc0c536","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"useful life","u":"/glossary/u/#useful-life","x":"Used in 350-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:464999473fe7b8b15b02a61d19703fabe836055c7ed512b99a05888bfa0c7462","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"valuation allowance","u":"/glossary/v/#valuation-allowance","x":"Used in 270-740","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2a0d0fbf2b6db6ef3ee1667f2665412d6ac4a8dcd6bc75db1cc6329e464eca3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Valuation of assets","u":"/glossary/v/#valuation-of-assets","x":"Used in 205-962","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac0a7f9fab8316ff341e8b2209d8422e026153c6bdb371648119d2c5c6f66030","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Value","u":"/glossary/v/#value","x":"Used in 946-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e194a1bd818948edf93642488c54b51c8470b7f5a8e9f3c80d2e74895cb277f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"value beyond proven and probable reserves","u":"/glossary/v/#value-beyond-proven-and-probable-reserves","x":"Used in 360-930","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a77ccd83e1e59eb0ebfa4bd53f9db48d59f33470ad3ead58ff2b5ee31e6cf8e1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"value in use","u":"/glossary/v/#value-in-use","x":"Used in 255-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87fa4f5c37382b9b6a6b9e9f3f7cb188678f9811047ac644d417be18df65a8e0","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"variable annuity contract","u":"/glossary/v/#variable-annuity-contract","x":"Used in 815-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a67da34843a766fc52b46a7f22495da26cbffc8c2580542c7c2eba737aed4cd","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Variable Interest Entity","u":"/glossary/v/#variable-interest-entity","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b499594e93dec6636384cfafe6dbc824f1ae64b7f9e8ca72d56f7e28ed3841c2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Variable Interests","u":"/glossary/v/#variable-interests","x":"Used in 610-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7702e341bcfc835678f224f006290b167bb5c056c014bf47d2a14d85c6ea111","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Variable Lease Payments","u":"/glossary/v/#variable-lease-payments","x":"Used in 410-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7db4407a7ef099f0847953662123f08fdb3834f50e4f73bbed9ce766efe75f79","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"variable-rate forward contract","u":"/glossary/v/#variable-rate-forward-contracts","x":"Used in 480-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41c3516505f53badd28378b5af7b0799448de8274815db2e576e0230e02faf17","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Variance Power","u":"/glossary/v/#variance-power","x":"Used in 220-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8bff9e6a9eca5551f4f49807b524e6624c88e0f6d0deb245c26be42ec20526f","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Vendor","u":"/glossary/v/#vendor","x":"Used in 330-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52b7533735b1ce49e2f57ccc413ba49aaa48c287ba692d192674493c063dfb78","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Vest","u":"/glossary/v/#vest","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1079d4754a6b5360a133bebf730477b72f4bc98deb54c6f930125c1c0286aa2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"vested benefit information","u":"/glossary/v/#vested-benefit-information","x":"Used in 960-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad3bd5b937411be673faa18b8affaa4ac3be542f6e8071632e0f6421cdc4efae","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"vested benefit obligation","u":"/glossary/v/#vested-benefit-obligation","x":"Used in 715-30","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbc3ebdb5762530cc94c82cd375ac0390057c81ff995fe7f7a443ff62cd03ddc","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Vested Benefits","u":"/glossary/v/#vested-benefits","x":"Used in 205-960","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcc4677ad54de5cac988e4e6ece07e3f09abb6f672dfc30878b82dbee0e9a283","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"vineyards","u":"/glossary/v/#vineyards","x":"Used in 360-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1365b4a1ddbacbd7006c901cfbc270279e9e15835fb282324b7df57f498a9f85","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"violation of a provision","u":"/glossary/v/#violation-of-a-provision","x":"Used in 470-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c115d1258a5e01d7822c33b4dd7d0f5075e4e9898ca1951850cb8b782af197b4","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"volatility","u":"/glossary/v/#volatility","x":"Used in 718-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:098c4b8f068f83b07f82a30cf9d002dc935cd2b5a2f9a9b45e35e35c7d5078f1","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"voluntary health and welfare entity","u":"/glossary/v/#voluntary-health-and-welfare-entity","x":"Used in 325-958","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af4c9492153cb62ef49ecd31a799d7f04a786ca458333ad748f2b0d419bf4348","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"warrant","u":"/glossary/w/#warrant","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6abfb95e5c7f3c61a261ebb4ea86adb07c7529e31ade7f4cdc33bac4398493d2","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Warranty","u":"/glossary/w/#warranty","x":"Used in 220-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6abaf9edf713407f778cf91d14d9232bfe41cecedc0954c3ed84f216a55be257","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"weather derivative","u":"/glossary/w/#weather-derivative","x":"Used in 460-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd91e0ec851d778ab515c90974725cf2c55df627c848953e9400856ccffcc337","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"weighted-average number of common shares outstanding","u":"/glossary/w/#weighted-average-number-of-common-shares-outstanding","x":"Used in 260-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25cc2374d4a8cec9b4afb5348a742debeeec939582ddcbb6f5d59080330c6e7e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Wells and related equipment and facilities","u":"/glossary/w/#wells-and-related-equipment-and-facilities","x":"Used in 360-932","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:610280ae095d76475986c77fc620eafd9e2c2c3027d38c7f3618e9f31894a022","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"whole-life contracts","u":"/glossary/w/#whole-life-contract","x":"Used in 605-944","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c330b79e882187f6e55ed464e01e56dbd938ff59c9043c7feb15d5a5cfeba860","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"With Cause","u":"/glossary/w/#with-cause","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f44e5e9dd05731b6495ec15c556e9314135098133edea84d580ec54a6feecc47","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Without Cause","u":"/glossary/w/#without-cause","x":"Used in 810-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca0973ea96f66f9462f4814609858be2f7b7cb0348a84b11665104f1a1716e2a","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"working capital","u":"/glossary/w/#working-capital","x":"Used in 210-10","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a1fce00259947f8f4abcc8f63f7948d01c7baca2e3cf37bb572bfa54770d415","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"working model","u":"/glossary/w/#working-model","x":"Used in 985-20","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5b853b16f5dde2bb1fad8157992e4373ba1f2325b1597aac753b7287e36620e","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Workout expenditures","u":"/glossary/w/#workout-expenditures","x":"Used in 320-946","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43fa7105bb0d7013d944c6b3d198935a51b199155a7a39eefdb3bad5e86ea899","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"wraps","u":"/glossary/w/#wrap","x":"Used in 944-40","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:139c40111f6059d23ef4e55783f94fd574a5e63c9ebe51b761df5579c9f86269","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"Written Notice of Allocation","u":"/glossary/w/#written-notice-of-allocation","x":"Used in 325-905","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:defbc86996b31516f301778c9e33927a7d691da496f6cceebe0ada0606456a38","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"t":"term","n":"","l":"zero-coupon method","u":"/glossary/z/#zero-coupon-method","x":"Used in 815-25","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e29630c18b96f2e9e0cb15c0c622a23112aca6c5cedd79719fa19f2ff2227a3","downloaded_from":"2026-09-09T22:50:59.847Z","last_downloaded_at":"2026-09-10T02:44:14.547Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}]